Анализ формирования и использования фонда заработной платы

Заработная плата труда служит главной частью общественного производства, ведь касается всех работников. Поэтому на предприятии нужно правильно сформировать и распределить фонд заработной платы.

Так оплата труда всех работников предприятия в общем дает показатель Фонда заработной платы, который захватывает большую часть в расходах предприятия. Взаимозависимости от отраслевого состояния, частных особенностей деятельности любого предприятия и политики управления по выплатам сотрудникам и рабочим для расходов на Фонд заработной платы возможно изменяться от одного количества процентов до половины суммы от общих затрат предприятия. Данная большая величина, может анализироваться по статье расходов предприятия, которая важна. 

К фонду заработной платы организации ( предприятии) принадлежат все суммы, начисляемые за проведенную работу. Поэтому фонд заработной платы является вся сумма заработной платы, которая начисляется работникам за сделанную работу, а так же выплата неотработанного времени по трудовому законодательству  и договорам коллективного характера.

 Поэтому  можно включить в фонд оплаты труда это: заработная плата , которая начисляется за проведенные и выполненные по повременной и сдельной форме оплат труда; премии которые утверждены с действующими положениями о премировании такие как, выполненные и перевыполненные производственные планы и нормы выработки и др.; также надбавки, которые производятся за проведение и выполнение работ в отдельных местностях, повышенную квалификацию, выслугу лет; проведение доплат за работу в ночное время, а так же работу в сверхурочное время и др.; выплаты за простои, которые были не по причине рабочего; оплаты отпусков, таких как ежегодных, очередных и дополнительных, а так же учебные отпуска; выплаты  за приостановку в работе в ситуациях, которые предусмотрены в законодательстве и др. 

То что не включено в фонд заработной платы это: помощь единовременная, которая выплачиваемая из фонда материального поощрения; помощь служащим на безвозмездной основе, которые вступили в жилищно-строительный кооператив за счет социального фонда развития; посуточные выплаты при командировках по работе и перевода на другое место работы другого округа (местности); стипендии которые выплачиваются за счет средств организации (предприятия), учащимся; пособия, молодым специалистам за отпуск после завершения обучения высшего или среднего учебного заведения;  социальное страхование, а точней пособия по беременности и родам, по временной нетрудоспособности, рождение ребенка и др.; пенсии работникам пенсионного возраста. 

При  анализе отчетных данных по заработной плате труда: подразделение фонда заработной платы работников делятся на часовую, дневную, полную т.е месячную, квартальную, годовую.

Заработная плата которая была начислена за фактическое отработанное время в условиях нормальной протяжности смены, является Фонд часовой заработной платы. Разряд данного фонда соотносит время, фактическое отработанное рабочим и рассмотренный в человеко-часах. В данный фонд включают сумму начисления за отработанное работником человеко-часы в время за урочное и сверхурочное по определенным тарифам и сдельным расценкам при прогрессивной и премиальной, прямой системам сдельного характера заработной платы; доплаты за проведенные работы в ночное время; исполнение работ ниже приписанного разряда из-за изменения условия работ, не отпускаемый бригадирам за управление бригадой и преподавание учеников.

Суммы которые начисляются за фактическое время работы, так же за внутрисменное время которое было не отработанно, оплачивается по установленным положениям трудового законодательства, включенное в Фонд дневной заработной платы.

Поэтому, данный фонд показывает происходит оплата фактических отработанных человеко-дней и обязан соответствующий времени проведенных работ, так же рассмотренный в человеко-днях.

В фонд дневной оплаты труда можно включить: часовой фонд оплаты труда; доплаты за проведенные работы в праздничные дни; выплаты работникам подросткового возраста за не полные рабочие дни; оплата за перерывы в работе кормящим матерям; выплаты за внутрисменные простои, которые произошли не по вине работника; оплата за время затраченное которое было на реализацию обязанностей государственного характера или общественного.

Сумма, которая начислена за проведенную работу сверхурочное время, нужно включить в состав фонда часовой оплаты труда в соответствии с нормами размере без каких-либо доплат за работу сделанную сверхурочно.  

Все это можно пояснить тем, что часовой фонд оплаты труда обязан подходить по числу выработанных человеко-часов, для учета которых каждый час сверхурочной работы будет приравниваться к одному часу, но он будет оплачен в полуторном (двойном) размере.

Фонд дневной оплаты труда должен включатся так же в полный фонд заработной платы: выплаты за выслугу лет; оплата отпуска; пособия выходного плана; оплата человеко-дней, которые были за действенны при выполнение обязанностей общественного или государственного характера; оплаты простоя целодневного характера.

Таким образом, можно сказать, что  все расходы на предприятии связанные с оплатой труда самостоятельны от их источников финансирования, так же и суммы начисления рабочим в соотношении с законодательством за  время которое было не отработанно, в результате этого была сохранена заработная плата и другие выплаты которые прилагаются к ней, можно все это включить в число состава фонда заработной платы и выплаты которые имеют стимулирующий характер. Поэтому все перечисленные выплаты работникам предприятия входят в состав себестоимости продукции или производятся за счет прибыли, которая остается в распределении предприятия, а так же не ограничивается размером.    

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1.3 Методология анализа формирования и использования фонда оплаты труда

 Проведение анализа фонда  заработной платы можно по  плану как и анализ остальных  видов расходов: при сопоставлении  величин таких как плановая  или нормативная; при сопоставлении  с периодами такими как отчетный  или базовый.  Легче  будет проводить  сравнения  схожими  периодами прошлых лет. Для примера, можно взять предприятие с производством  сельскохозяйственной продукции ПИКОМ, время деятельности это месяцы летнего времени и сентябрь. Проведение анализа будет по разряду рабочих и подразделений . В итоге, после анализа находятся изменения и перерасходы, а также недостача фонда оплаты труда по отношению плановых и нормативных значений.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            

Для анализа данных, фонда заработной платы труда, а также пользование рабочего времени, обширно берутся показатели индексного типа.  

Начиная анализировать фонд оплат труда, нужно с составления анализа уровня и динамики выполнений плана по суммам фонда заработной платы труда по всему предприятию, а также определенных категорий служащих.  

Во время анализа фонда оплаты труда будут найдены абсолютные и относительные отклонения фактической от плановой по предприятию, а так же его подразделениям.

Отклонение абсолютного характера можно определить как разность среди фондов, таких как заработной платы рабочим фактически начисленным  и плановым .

Тем не менее абсолютное отклонение будет рассчитываться без учитывания степени выполнения плана производства продукции.

Поэтому часть ФЗПпер исправляется на КПП (коэффициент выполнения плана по производству). Так переменная часть ФЗП можно отнести зарплату служащих по сдельной расценки, премию рабочего персонала и управленческого, включительно, за достигнуты результаты, остальные выплаты можно отнести к ФЗП и те которые меняются пропорционально объемам производства.

Неизменная часть фонда заработной платы ( ФЗПпост) не меняется из-за увеличения или понижения объемов производства т.е., зарплата служащих по ставкам тарифной системы, зарплата по окладу, все типы оплат, а также заработная плата служащих непромышленных производств и определенная сумма отпускных выплат.

(1.1)

В работе следующего анализа нужно определить факторы, которые вызывают отклонении по ФЗП такие, как абсолютные и относительные.        

 

Так можно представить факторную модель переменной части ФЗП на рис.1

Рисунок 1: Схематическое изображение факторной системы оплаты труда.

 

 

 

 

По данной схеме модель примет такой вид:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  

                                                 (1.2)

Расчет влияний данных факторов на отклонения по ФЗП нужны последующие данные:

1. ФЗП (фонд заработной платы:

 

a) по плану :

               ;                         (1.3)

    b) по плану пересчитанному по объему производства, при структуре планового типа:

                   ;                                                    (1.4)

c) по плану просчитанного по фактическому объему производства и фактической структуре:

                ;                                   (1.5)

d) фактическая удельная трудоемкость и плановый уровень оплаты труда:

                    ;                             (1.6)

g) фактически :

               .                                  (1.7)

 

2. Отклонения от плана:

- абсолютное:

                           ;                                            (1.8)

-относительное:

                            .    (1.9)

Вычисление влияний факторов преобразования переменной ФЗП проводится по следующим выражениям:

- воздействие объема производства продукции:

                       ;                        (1.10)                                       - влияние изменения структуры произведённой продукции:

                 ;                                     (1.11)

- влияние изменения удельной  трудоёмкости продукции:

                 ;                                    (1.12)

- влияние изменения оплаты труда:

                         .                                  (1.13)

В итоге данного анализа нужно провести проверку выполненных расчетов:

;  (1.14)

.                                    (1.15)

 

Факторная модель постоянной части фонда оплаты труда показана на рис. 2

Рисунок 2. Детерминированная факторная система ФЗП рабочих-повременщиков.

По данным  схемы можно построить модель такого вида как:

                                                                              (1.16)                     

Таким же образом можно показать факторную модель для ФЗП служащих.

В ходе анализа нужно так же показать эффективность использования ФЗП.

Для большего получения необходимой прибыли, а также рентабельности нужно, чтобы темп роста производительности труда увеличивали темп роста его оплаты. Но если принцип не будет соблюдаться, то может случится перерасход ФЗП, увеличение себестоимости продукции, и поэтому будет конечно, уменьшение суммы прибыли.