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Labor costs. Composition of labor costs of enterprises and organizations - Economic statistics (Yakovleva A.V.)

Labor power - the ability to work, the totality of the intellectual and physical abilities of a person, which is used by him whenever he produces any use values. The labor force does not exist without an employee, therefore, the state of health, his psychophysiological qualities, the development of his intellect, the level of education, professional knowledge, a set of social qualities (contact, responsibility, discipline, attitude to work, system value orientations etc.) - all this is included in the content of the concept of "working beaming". Historically, the development of the labor force has taken place in the process labor activity. The decisive influence on the labor functions performed by a person, and, accordingly, the quality parameters of the labor force, was exerted by the tools used. In turn, the development of the labor force (raising the level of education, professional knowledge, etc.) had an impact on the efficient use of labor tools and their improvement.

Labor costs

The cost of enterprises (employer) for labor is the sum of remuneration for the work performed and additional costs incurred by enterprises and organizations (employers) in favor of employees.

Labor costs are an important item of expenditure both in terms of amount and value, while it should be noted that this category of expenses is inconsistent from the point of view of the employer and the employee.

For the employer, these costs represent labor costs that he can afford to ensure that the means of production consumed in the production process are reimbursed and the planned amount of profit is received. If the price of labor offered by the employee, taking into account the number of hired personnel, is within the maximum allowable amount of labor costs or below it, then the employer will agree to the proposed price. If this price exceeds the maximum allowable amount of labor costs, the employer will seek to lower the price offered by the employee.

For a worker, the most important factor that forms his position regarding the price for his labor is the cost of living means and their composition, which in turn depends on a number of conditions: the historically established level of consumption of goods, cultural development society, climatic and other factors, national characteristics, religious preferences and restrictions, etc.

Considering the organization's labor costs, it is customary to single out direct and indirect costs. Direct costs include salaries, social benefits and services, recruitment and training costs. Indirect include social taxes and social contributions. If the first group is manageable by the enterprise, then the second group is the norms established by the state, which the enterprise can manage only within the framework limited by the relevant regulations.

According with ILO classification it is recommended to classify certain employer’s costs as labor costs based on two criteria: on the one hand, these costs must be the actual costs incurred by the employer when using hired labor, on the other hand, the criterion of “benefit of workers” must be observed. Thus, this classification is carried out on the basis of both the income of the employee and the expenses of the employer. The international standard classification of labor costs includes 10 main groups of expenses. At the same time, the first four groups (payment for hours worked, payment for non-worked hours, bonuses and incentives, payments in kind) characterize the direct cost of labor (as opposed to other groups that can be considered indirect labor costs).

I. Direct salary:

1.1. Basic wages for time workers (including also liability bonuses, dirt, danger and inconvenience allowances, cash compensation for food, sandwiches, etc., guaranteed salary payments, living wage and other regular supplements treated as direct salaries and salaries);
1.2. Stimulating additional payments to time workers;
1.3. Pieceworker earnings (excluding overtime surcharges);
1.4. Overtime pay, night shift and work on the day off.

II. Payment for unworked time:

2.1. Annual leave, other paid leave, including long service leave;
2.2. Public and other recognized holidays;
2.3. Other paid time of absence (eg, birth or death of family members, marriage of employees, functions of a nominal position, trade union activities);
2.4. severance pay, final settlement, where they are not considered a social security expense (otherwise they qualify under item VI(V).

III. Bonuses and cash rewards:

3.1. Year-End Bonus and Seasonal Bonuses;
3.2. Profit sharing bonuses;
3.3. Additional vacation pay in addition to regular vacation pay and other bonuses and cash rewards.

IV. Food, drink, fuel and other payments in kind.

V. The cost of housing for workers provided by employers:

5.1. The cost of housing - the property of the institution;
5.2. The cost of housing that is not the property of the institution (grants, subsidies, etc.);
5.3. Other types of housing costs.

VI. Employer spending on social security:

6.1. Statutory social security payments (for programs covering: old age, disability, and loss of a breadwinner; sickness, maternity; work-related injuries; unemployment; multi-family benefits);
6.2. Payments under private social security programs and social insurance under a collective agreement, contract or optional (for programs covering: old age, disability and loss of a breadwinner; illness, motherhood; industrial injuries; unemployment; benefits for large families);
6.3. (a) Direct payments to employees associated with their absence from work due to illness, maternity or work injury, in order to compensate for losses in earnings; (b) other direct payments to employees treated as social security benefits;
6.4. The cost of nursing and medical care;
6.5. Severance pay and final settlement, where they are considered a social security expense.

VII. The cost of vocational training (including also tuition fees and other payments for the services of instructors from outside, educational institutions, for educational material, reimbursement of tuition fees to workers, etc.).

VIII. Community service costs: other than the wages and salaries of personnel providing services, such as depreciation of repairs and maintenance of buildings and equipment and other costs, minus subsidies, tax credits, etc. received from government authorities and workers. Investments made during the year are excluded.

8.1. The cost of maintaining a canteen at the enterprise and other catering services;
8.2. The cost of educational, cultural, recreational and related facilities and services;
8.3. Subsidies to credit unions and expenses for similar services for workers.

IX. Other labor costs.

X. Taxes regarded as the value of labour.

Labor costs that do not belong to the summary groups listed in the classification are shown in a separate group as other expenses. It is recommended to include the following costs associated with the use of hired labor:

- travel expenses during business trips (excluding daily);
- reimbursement of expenses associated with the transfer, direction and employment in other areas;
- the cost of issued overalls, special footwear, etc.

At the same time, the issue of attributing to the consolidated group IX such costs as travel expenses, special clothing and some others is controversial, since it is believed that these costs are on the border between labor costs and overhead costs of enterprises. expenses employee expenses

Russian classification labor costs, which is used in the Russian survey, differs from the International Standard Classification not only in the names of sections, but also in cost elements. Enterprise labor costs include the amount of remuneration in cash and in kind for the work performed and additional costs incurred by enterprises (organizations) during the year.

Labor costs are made up of the following components:

1. Payment for hours worked (direct salary):
1.1. Wage, accrued to employees at tariff rates and salaries for hours worked.
1.2. Wages accrued for work performed at piece rates, as a percentage of sales proceeds (performance of work and provision of services).
1.3. The cost of products issued in the form of payment in kind.
1.4. Bonuses and remuneration (including the value of bonuses in kind) of a regular or periodic nature, regardless of the source of their payment.
1.5. Incentive surcharges and allowances for tariff rates and salaries (for professional skills, etc.).
1.6. Monthly or quarterly remuneration (allowances) for length of service, length of service, except for remuneration based on the results of work for the year, annual remuneration for length of service (length of service).
1.7. Compensation payments related to the mode of work and working conditions:
1.7.1. Payments due to regional regulation of wages according to regional coefficients; coefficients for work in desert, waterless areas and in high mountainous areas, percentage bonuses to wages in areas Far North, in areas equated to them and other areas with severe natural and climatic conditions.
1.7.2. Surcharges for work in harmful or dangerous conditions and heavy work.
1.7.3. Extra pay for night work.
1.7.4. Weekend pay and holidays.
1.7.5. Overtime pay.
1.7.6. Payment to employees for days of rest (days off) provided in connection with work in excess of the normal working hours with a rotational organization of work, with a summarized accounting of working time and in other cases established by law.
1.7.7. Additional payments to employees permanently employed in underground work for the standard time of their movement in the shah (mine) from the shaft to the place of work and back.
1.8. Remuneration of skilled workers, managers, specialists of enterprises and organizations released from their main work and involved in the training, retraining and advanced training of personnel.
1.9. Commission, in particular, to in-house insurance agents, in-house brokers.
1.10. Fees to employees who are on the payroll of editorial staff of newspapers, magazines and other media.
1.11. Payment for the services of employees of accounting departments for the fulfillment by them of written instructions of employees for the transfer of insurance premiums from wages.
1.12. Pay for special breaks.
1.13. Payment of the difference in salaries to employees employed from other enterprises and organizations, while maintaining the size of the official salary at the previous place of work for a certain period.
1.14. Payment of the difference in salaries in case of temporary substitution according to the instructions.
1.15. Amounts accrued for the work performed by persons involved in the work of the enterprise in accordance with a special agreement with state organizations (for example, military personnel are involved), both issued directly to the involved employees and transferred government organizations.
2. Payment for hours not worked:
2.1. Payment for annual and additional vacations (without monetary compensation for unused vacation).
2.2. Payment for additional vacations provided under the collective agreement (in excess of those provided for by law) to employees.
2.3. Payment of preferential hours for teenagers.
2.4. Payment for study holidays granted to employees studying in educational institutions.
2.5. Payment to employees sent for vocational training, advanced training, training in other professions for the period of study.
2.6. Remuneration of labor of employees involved in the performance of state or public duties.
2.7. Payment kept at the place of main work for employees involved in other work outside the enterprise.
2.8. Amounts paid at the expense of the enterprise for unworked time to employees who were forced to work part-time work time at the initiative of the administration.
2.9. Amounts paid at the expense of the enterprise to employees who were on forced leave at the initiative of the administration.
3. Other payments:
3.1. One-time incentive payments.
3.2. Payments for food, housing, fuel included in wages.
3.3. Expenses of the enterprise to provide employees with housing.
3.4. Expenses of the enterprise for social protection of employees.
3.5. Costs for vocational training.
3.6. Expenses for cultural and community services.
3.7. Labor costs not related to the previous classifications (payment for travel to the place of work by public transport, special routes, departmental transport, etc.).
3.8. Taxes related to the use of labor (for example, fees for attracting foreign labor).
3.9. Expenses not included in the company's labor costs (payments from off-budget funds and etc.).

Unlike the International Standard Classification, where all costs associated with the provision of housing are indicated in the fifth group, in the Russian survey, the cost of free housing provided to workers or the amount of monetary compensation for not providing it free of charge is included in the fourth group. The reason for this is that these are monthly, regular payments that are included in the payroll (Table 1).

Table 1 - Classification of labor costs

International Standard Classification of Labor Costs	Classification of labor costs used in the survey of the Goskomstat of Russia
	1. Pay for hours worked
2. Payment for non-working time	2. Payment for hours not worked
3. Prizes and gifts	3. Lump sum incentive payments
4. Meals, drinks and other payments in kind	4. Payments for food, housing, fuel included in wages
5. Housing costs of employees, which are covered by the employer	5. Costs of enterprises (organizations) to provide workers with housing
6. Employer's Social Security Expenses	6. Expenses of enterprises (organizations) for social protection of employees
7. Training costs	7. Costs for vocational training
8. Expenses for social services	8. Expenses for cultural and community services
9. Other labor costs	9. Labor costs not included in the previous classification groups
10. Taxes treated as labor costs	10. Taxes related to the use of labor

Group 5 includes the expenses of enterprises for the maintenance of housing owned by enterprises and organizations, the cost of housing transferred to the ownership of employees, the amounts provided to employees for a down payment or to repay a loan for housing construction, and other expenses for providing employees with housing. Group 6 includes insurance contributions to the pension fund, social insurance fund, compulsory medical insurance funds, as well as costs associated with contributions to non-state pension funds, allowances for pensions for working employees, severance pay, payment for vouchers for employees and their families for treatment and recreation at the expense of the enterprise and other expenses. Expenses for vocational training (Group 7) include expenses for the maintenance of educational buildings, rent for premises for conducting classes; expenses for paid training of employees in educational institutions; employee stipends and other expenses related to the training and retraining of personnel. Expenses for cultural and public services (group 8) include the expenses of enterprises for holding cultural and sports events, excursions, exhibitions; expenses for the maintenance of canteens, libraries, clubs, sports facilities. Group 9 includes the costs associated with paying for travel to the place of work, the cost of benefits for the travel of an employee of transport departments, uniforms and overalls and shoes, etc.

costs personnel costs

To carry out analytical work on planning labor costs, a detailed study of costs, considering them from different positions, it is necessary to divide labor costs into different classification groups (Table 2).

table 2

Classification of labor costs Sidorkina S. Some aspects of assessing the effectiveness of personnel costs in an organization // Trud i social relations. - 2010. - № 1.

Classification features	Types of labor costs
1. Phases of the process of reproduction of the labor force	labor production costs labor distribution costs labor consumption (use) costs
2. Degree of activity (ability to generate income in the future)	initial costs restoration costs
3. Approach level	from the standpoint of the state from the standpoint of the organization from an employee's point of view
4. Purpose	for the acquisition of employees for wages and salaries for staff development for training, retraining and advanced training of employees for social services for social protection and social insurance to improve working conditions, medical care
5. Funding sources	funds public organizations state: state budget extrabudgetary sources Organization: cost of production other sources Worker
6. Nature of costs	direct costs indirect costs
7. Reimbursement time	long-term costs current expenses
8. Mandatory cost	mandatory costs optional costs
9. Attitude towards the expediency of cost reduction	reserve-generating costs non-reserve costs
10. Cost center	Costs for each accounting area (division of the organization)

The classification of costs by phases of the reproduction process divides:

1. Labor force production costs - costs associated with the acquisition, training, development of own personnel

2. The cost of distributing the workforce - the scale of intra-organizational movements of the workforce (transfer to other remote divisions of the company, attracting workers from outside)

3. Labor consumption costs - wage fund, payments and benefits from incentive funds, costs associated with maintaining the viability of the labor force, medical care, social protection and social insurance. Shishmakova S.S. Personnel cost management when developing a compensation package // Russian Journal of Entrepreneurship. - 2010. - No. 11.

Evaluation of labor costs in terms of its value to the organization is carried out in two groups of costs: initial and recovery costs.

Initial costs include the costs of finding, acquiring and pre-training workers (Fig. 1). The specific composition depends on the objectives of the assessment and the availability of data. Recruitment and selection costs are all costs charged per successful (i.e. accepted into the organization) candidate; the cost of providing a workplace for a new employee; orientation and formal training costs - the costs of pre-employment procedures, as opposed to on-the-job training. The indirect costs of training include the opportunity cost of the instructor's and/or leader's time, the low productivity of the beginner himself at the beginning of work and his colleagues technologically connected with him, as compared to the norm.

Rice. 1.

Replacement costs (replacement costs) are the costs required to replace a working employee with another capable of performing the same functions. They include the costs of acquiring a new specialist, his training and the costs associated with the departure of an employee (Fig. 2). The costs of leaving may include direct payments to the departing employee and indirect costs associated with downtime of the workplace during the search for a replacement, a decrease in the productivity of the employee from the moment the decision to dismiss and his colleagues was made (Table 3).

Rice. 2.

Since in the practice of domestic organizations there is practically no accounting for labor costs per employee (with the exception of cases when an employee who was trained at the expense of the organization and violated contractual obligations to the organization is obliged to reimburse the funds spent on him), in the analysis it is necessary to use averaged indicators for all personnel, for example, average costs per employee, average length of service.

Analytical calculations of labor costs at the organization level are reduced to accounting for costs included in the cost of products (works, services) and costs financed from other sources. At the same time, the choice of a source of financing has for the organization great importance. The inclusion of labor costs in the cost price acts as a guarantor of their return after the sale of products. Financing from profit is aimed at solving long-term problems, for the future. The costs financed by their profits should include the costs of vocational training and professional development of workers, since the return on these costs will be felt in generating additional income over the next few years.

1. Employer's labor costs, nature, composition and indicators used in assessing labor costs

Enterprise (employer) labor costs are the sum of remuneration for work performed and additional expenses incurred by enterprises and organizations (employers) in favor of employees.

For an employee, the most important factor that forms his position regarding the price for his work is the cost of living means and their composition, which in turn depends on a number of conditions: the historically established level of consumption of goods, the cultural development of society, climatic and other factors, national characteristics , religious preferences and restrictions, etc.

I. Direct salary:

1.1. Basic wages for time workers (including also liability bonuses, dirt, danger and inconvenience allowances, cash compensation for food, sandwiches, etc., guaranteed wages, living wage allowance and other regular allowances considered as direct wages and salaries);

1.2. Stimulating additional payments to time workers;

1.3. Pieceworker earnings (excluding overtime surcharges);

1.4. Extra pay for overtime, night shift and weekend work.

II. Payment for unworked time:

2.1. Annual leave, other paid leave, including long service leave;

2.2. Public and other recognized holidays;

2.3. Other paid time of absence (eg, birth or death of family members, marriage of employees, functions of a nominal position, trade union activities);

2.4. Severance pay, final settlement, where they are not considered a social security expense (otherwise they qualify under item VI(V).

III. Bonuses and cash rewards:

3.1. Year-End Bonus and Seasonal Bonuses;

3.2. Profit sharing bonuses;

3.3. Additional vacation pay in addition to regular vacation pay and other bonuses and cash rewards.

IV. Food, drink, fuel and other payments in kind.

V. The cost of housing for workers provided by employers:

5.1. The cost of housing - the property of the institution;

5.2. The cost of housing that is not the property of the institution (grants, subsidies, etc.);

5.3. Other types of housing costs.

VI. Employer spending on social security:

6.1. Statutory social security payments (for programs covering: old age, disability, and loss of a breadwinner; sickness, maternity; work-related injuries; unemployment; multi-family benefits);

6.2. Payments under private social security programs and social insurance under a collective agreement, contract or optional (for programs covering: old age, disability and loss of a breadwinner; illness, motherhood; industrial injuries; unemployment; benefits for large families);

6.3. (a) Direct payments to employees associated with their absence from work due to illness, maternity or work injury, in order to compensate for losses in earnings; (b) other direct payments to employees treated as social security benefits;

6.4. The cost of nursing and medical care;

6.5. Severance pay and final settlement, where they are considered a social security expense.

8.1. The cost of maintaining a canteen at the enterprise and other catering services;

8.2. The cost of educational, cultural, recreational and related facilities and services;

8.3. Subsidies to credit unions and expenses for similar services for workers.

IX. Other labor costs.

X. Taxes regarded as the value of labour.

Travel expenses during business trips (without daily);

Reimbursement of expenses associated with the transfer, direction and employment in other areas;

The cost of issued overalls, special footwear, etc.

Labor costs are made up of the following components:

1. Payment for hours worked (direct salary):

1.1. Wages accrued to employees at tariff rates and salaries for hours worked.

1.2. Wages accrued for work performed at piece rates, as a percentage of sales proceeds (performance of work and provision of services).

1.3. The cost of products issued in the form of payment in kind.

1.4. Bonuses and remuneration (including the value of bonuses in kind) of a regular or periodic nature, regardless of the source of their payment.

1.5. Incentive surcharges and allowances for tariff rates and salaries (for professional skills, etc.).

1.6. Monthly or quarterly remuneration (allowances) for length of service, length of service, except for remuneration based on the results of work for the year, annual remuneration for length of service (length of service).

1.7. Compensation payments related to the mode of work and working conditions:

1.7.1. Payments due to regional regulation of wages according to regional coefficients; coefficients for work in desert, waterless areas and in high mountainous areas, percentage bonuses to wages in the regions of the Far North, in equivalent areas and other areas with difficult natural and climatic conditions.

1.7.2. Surcharges for work in harmful or dangerous conditions and heavy work.

1.7.3. Extra pay for night work.

1.7.4. Pay for work on weekends and holidays.

1.7.5. Overtime pay.

1.7.6. Payment to employees for days of rest (days off) provided in connection with work in excess of the normal working hours with a rotational organization of work, with a summarized accounting of working time and in other cases established by law.

1.7.7. Additional payments to employees permanently employed in underground work for the standard time of their movement in the shah (mine) from the shaft to the place of work and back.

1.8. Remuneration of skilled workers, managers, specialists of enterprises and organizations released from their main work and involved in the training, retraining and advanced training of personnel.

1.9. Commission, in particular, to in-house insurance agents, in-house brokers.

1.10. Fees to employees who are on the payroll of editorial staff of newspapers, magazines and other media.

1.11. Payment for the services of employees of accounting departments for the fulfillment by them of written instructions of employees for the transfer of insurance premiums from wages.

1.12. Pay for special breaks.

1.13. Payment of the difference in salaries to employees employed from other enterprises and organizations, while maintaining the size of the official salary at the previous place of work for a certain period.

1.14. Payment of the difference in salaries in case of temporary substitution according to the instructions.

1.15. Amounts accrued for the work performed by persons involved in the work of the enterprise in accordance with a special agreement with state organizations (for example, military personnel are involved), both issued directly to the involved employees and transferred to state organizations.

2. Payment for hours not worked:

2.1. Payment for annual and additional vacations (without monetary compensation for unused vacation).

2.2. Payment for additional vacations provided under the collective agreement (in excess of those provided for by law) to employees.

2.3. Payment of preferential hours for teenagers.

2.4. Payment for study holidays granted to employees studying in educational institutions.

2.5. Payment to employees sent for vocational training, advanced training, training in other professions for the period of study.

2.6. Remuneration of labor of employees involved in the performance of state or public duties.

2.7. Payment kept at the place of main work for employees involved in other work outside the enterprise.

2.8. Amounts paid at the expense of the enterprise for unworked time to employees who were forced to work part-time at the initiative of the administration.

2.9. Amounts paid at the expense of the enterprise to employees who were on forced leave at the initiative of the administration.

3. Other payments:

3.1. One-time incentive payments.

3.2. Payments for food, housing, fuel included in wages.

3.3. Expenses of the enterprise to provide employees with housing.

3.4. Expenses of the enterprise for social protection of employees.

3.5. Costs for vocational training.

3.6. Expenses for cultural and community services.

3.7. Labor costs not related to the previous classifications (payment for travel to the place of work by public transport, special routes, departmental transport, etc.).

3.8. Taxes related to the use of labor (for example, fees for attracting foreign labor).

3.9. Expenses not included in the company's labor costs (payments from extra-budgetary funds, etc.).

Table 1 - Classification of labor costs

International Standard Classification of Labor Costs	Classification of labor costs used in the survey of the Goskomstat of Russia
	1. Pay for hours worked
2. Payment for non-working time	2. Payment for hours not worked
3. Prizes and gifts	3. Lump sum incentive payments
4. Meals, drinks and other payments in kind	4. Payments for food, housing, fuel included in wages
5. Housing costs of employees, which are covered by the employer	5. Costs of enterprises (organizations) to provide workers with housing
6. Employer's Social Security Expenses	6. Expenses of enterprises (organizations) for the social protection of warriors
7. Training costs	7. Costs for vocational training
8. Expenses for social services	8. Expenses for cultural and community services
9. Other labor costs	9. Labor costs not included in the previous classification groups
10. Taxes treated as labor costs	10. Taxes related to the use of labor

Group 5 includes the expenses of enterprises for the maintenance of housing owned by enterprises and organizations, the cost of housing transferred to the ownership of employees, the amounts provided to employees for a down payment or to repay a loan for housing construction, and other expenses for providing employees with housing. Group 6 includes insurance contributions to the pension fund, the social insurance fund, compulsory medical insurance funds, as well as the costs associated with contributions to non-state pension funds, allowances for pensions for working employees, severance pay, payment for vouchers for employees and their families for treatment and rest at the expense of the enterprise and other expenses. Expenses for vocational training (Group 7) include expenses for the maintenance of educational buildings, rent for premises for conducting classes; expenses for paid training of employees in educational institutions; employee stipends and other expenses related to the training and retraining of personnel. Expenses for cultural and public services (group 8) include the expenses of enterprises for holding cultural and sports events, excursions, exhibitions; expenses for the maintenance of canteens, libraries, clubs, sports facilities. Group 9 includes the costs associated with paying for travel to the place of work, the cost of benefits for the travel of an employee of transport departments, uniforms and overalls and shoes, etc.

2. Challenge

Calculate for the planned year for the trading enterprise the amount of funds for wages and draw up an estimate of the expenditure of these funds.

Determine the amount of funds for wages in accordance with the established official salaries, commodity rates, piece rates, taking into account the planned number of employees and the current regulation on wages.

At a trading enterprise, wages are applied at variable rates. The amount of labor costs is determined by the rates based on the following data:

- in the reporting year, wages at prices in the store amounted to 240,000 rubles.

– turnover in the planned year retail will increase by 6%, the ratio of the growth rate of output per employee and the average wage, included in the scale of flexible prices - 0.8. The number of store employees will not change.

- expenses for the wages of a cleaner, worker and watchman - 54,000 rubles.

Determine the wages of executives, specialists and employees based on the data in Table. 2.

Table 2 - Initial data

Job titles	Number of staff units	Established monthly salary, rub.	The annual amount of expenses for wages on salaries, rub.
Head shop
Chief Accountant
Economist

Accountant, specialist of the 1st category
Other workers

Additional payments, allowances paid to some employees in accordance with the current regulation, according to the calculation, will amount to 5,000 rubles.

In accordance with the collective agreement, the average amount of bonuses for the main results of economic activity is calculated, it is 20% of the amount of monthly salaries of sellers - 138,000 rubles. The amount of bonuses for executives, specialists, and employees is 25%.

According to the analysis, vacation pay will amount to 8% of the total amount of funds for wages.

The remuneration of employees not on the payroll, taking into account the payment of past years, is 5% of the amount of remuneration of employees on the payroll.

The sizes of the district coefficient and percentage allowances are 0.1 and 0.3, respectively.

Table 3 - Estimated expenditure of funds for wages

	Expenditure	Amount, rub.
	Wages of executives, specialists and employees, taking into account the growth rate of 7.5%
	Including:
	Expenses for paying salaries of executives, specialists of employees, taking into account the growth rate of 7.5%
	Prize fund
	District coefficient
	Interest surcharges
	Vacation pay
	Sellers salary costs
	Including:
	The amount of salaries
	Stimulus Fund (premium)
	District coefficient
	Interest surcharges
	Vacation pay
	Labor costs for cleaner, worker and caretaker
	Vacation pay
	Remuneration of employees not on the payroll, taking into account the payment of previous years
	Vacation pay
	Additional payments, allowances paid to some employees
	Vacation pay
	Labor costs in the planned period

List of used literature

1. Belova V. The mechanism of reimbursement of labor costs: the costs of employers / V. Belova // Man and labor. - 2000. - No. 2. - P.70.

2. Kuznetsova V.A. Dictionary of an accountant / V.A. Kuznetsova - M.: Ed. Berator-Publishing, 2007. - 400 p.

3. Raizberg B.A. Modern economic dictionary / B.A. Reisberg, L.Sh. Lozovsky, E.B. Starodubtsev. - M.: INFRA-M, 2007. - 495 p.

4. Salin V.N. Macroeconomic statistics / V.N. Salin, V.G. Medvedev, S.I. Kudryashova and others - M.: Delo, 2005. - 336 p.

5. Tomilina Yu.S. Improving the structure of labor costs in the enterprise: Dis. cand. economy Sciences / Yu.S. Tomilina. - M.: ProSoft-M, 2005. - 136 p.

6. Personnel management: textbook for graduate students / Ed. T.Yu. Bazarova, B.L. Eremin. - M.: Unity, 2007. - 560 p.

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21. Statistics on labor costs

Enterprise labor costs include the amount of remuneration in cash and in kind for the work performed and additional expenses incurred by enterprises (organizations) during the year.

Labor costs are made up of the following components:

1) payment for hours worked (direct salary):

a) wages accrued to employees at tariff rates and salaries for hours worked;

b) wages accrued for work performed at piece rates, as a percentage of sales proceeds (performance of work and provision of services);

c) the cost of products that were issued in the form of payment in kind;

d) bonuses and remuneration (including the value of bonuses in kind);

e) stimulating additional payments and allowances for tariff rates and salaries;

f) monthly or quarterly remuneration for length of service, length of service;

g) compensation payments related to the mode of work and working conditions;

2) payment for unworked time:

a) payment of annual and additional holidays;

b) payment of additional vacations granted under the collective agreement to employees;

c) payment of preferential hours for teenagers;

d) payment for study holidays granted to employees studying in educational institutions;

e) payment to employees sent for vocational training, advanced training;

f) remuneration of labor of employees involved in the performance of state or public duties;

g) payment kept at the place of main work for employees involved in other work outside the enterprise;

h) amounts paid at the expense of the enterprise for unworked time to employees who were forced to work part-time at the initiative of the administration;

i) amounts to employees who were on forced leave at the initiative of the administration;

3) other labor costs: lump-sum incentive payments; payments for food, housing, fuel; expenses of the enterprise to provide employees with housing; expenses of the enterprise for social protection of employees; expenses for vocational training; expenses for cultural and community services; labor costs not previously classified (fare); labor taxes.

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Classification features	Types of labor costs
A	B
1. Phases of the process of reproduction of the labor force	a) labor costs
b) the cost of the distribution of labor;
c) the cost of consumption (use) of labor.
2. Degree of value (ability to generate income in the future)	a) start-up costs
b) recovery costs;
3. Approach level	a) from the standpoint of the state;
b) from the standpoint of the organization;
c) from the standpoint of the employee.
4. Purpose	a) for the acquisition of employees;
b) for wages and material remuneration;
c) staff development;
5. Funding sources	a) funds of public organizations;
b) the state: the state budget, non-budgetary sources;
c) enterprise: distribution costs, profit, other sources;
d) an employee.
6. Nature of costs	a) direct costs
b) indirect costs;
7. Reimbursement time	a) long-term costs
b) current costs.
8. Attitude towards the feasibility of cost reduction	a) reserve-forming costs;
b) non-reserve costs.
9. Cost center	costs for each division of the enterprise

The classification of costs by phases of the process of reproduction of the labor force divides:

Labor force production costs - costs associated with the acquisition, training, development of personnel;

The cost of distributing the workforce - transferring personnel to other departments, attracting workers from outside;

Labor costs - payroll, incentive fund payments and benefits, costs associated with maintaining the capacity of the workforce, medical care, social protection and social insurance.

22. Factors.
The first factor is the degree of radical innovation.

Second factor is the scale of the tasks to be solved

Third factor is the time factor.
Fourth factor manifested by the dependence of the value of costs on the stage of the innovation process.
Fifth factor- this is the degree of use of available resources, intellectual developments and experience. This also includes the level of standardization and unification of solutions included in the project.
Sixth factor- the level of target scientific and technical indicators of the created innovative products.

Seventh factor- the level of prices, tariffs, rates used in specific innovation activities.
Eighth factor- the level of cost management, which is manifested in the presence of technically and economically determined resource consumption rates, the ability to predict, plan and control costs.

23. Accounting for labor costs presented as part of production cost accounting and should be maintained along the following lines.
1. Accounting for labor costs by classification groups - the basic wages of production workers employed in technological operations; wages included in overhead costs.
2. Accounting for accruals and deductions from wages due to each employee, accounting different kind contributions to extrabudgetary funds.

The purpose of accounting for labor costs is to determine the cost of working time by type of activity: the amount of output or the degree of completion of a shift task: reliable calculation of wages; settlements with employees on wages; control over the use of payroll funds.

Basic expenses	Additional expenses
Pay based on performance	Based on tariffs and legislation	Social
Wage	Employer's contribution to social insurance and accident insurance	Dining room
Staff salaries	Tariff leave	Housing assistance
Freelance payouts	Paid sick leave	Fare
Other payments	disability	Social Security
	Safety	Production cash desk for the payment of benefits to the sick
	Costs for the organization of production	Special clothing
	Other expenses (one-time allowances, etc.)	Production Fund social security
	Payment for special achievements	Insurance and co-payments
	Training and professional development	Other events
		medical service in production

Personnel cost budgeting: approaches, algorithm, key factors

management formats and structure of the hr-budget

Classification of personnel costs into fixed and variable

· Analysis of the cost structure, selection of cost items that make the greatest contribution. Which cost items can in principle be reduced and to what extent?

· Methods and methods for determining the limits and standards for personnel costs: “from what has been achieved”, “from scratch”, statistical, expert

Methods for reviewing and optimizing the volume of current costs

Personnel costs are included in the cost of:

1. costs associated with the production of products;

2. costs associated with the use of raw materials, water resources, forest areas, etc.;

3. costs associated with the preparation and development of production;

4. costs associated with production management;

5. costs associated with the training and retraining of personnel;

6. costs associated with wages;

7. costs associated with contributions to insurance funds;

Evaluation of the payback on labor costs should be carried out from different perspectives:

– from an employer's point of view investments in labor force should not only pay off during the work of the employee in the organization, but also bring her a certain profit. Payback periods, therefore, should not go beyond the period of work of the employee at the enterprise (work experience);

– from the standpoint of the state payback periods are significantly stretched - for the entire period of working life (taking into account the possibility of aging of a certain part of knowledge, loss of knowledge and skills in case of lack of demand, and therefore there is a need for new expenses to replenish them).

The rate of return on investment depends on:

1) rational use of labor potential, meaning the effective use of the working time fund, the use of the employee in accordance with his profession and qualifications, ensuring an appropriate level of labor intensity.

2) deadline (experience) of a person's work at the enterprise: The longer the work experience, the greater the opportunity to quickly recoup the investment.

25. Stages of personnel cost planning

Stage 1. Preparation and analysis of the necessary information (assessment of the activities of the current period and forecast of its results).

Preliminary analysis of the plans of units and their adjustment in the common interest is carried out. This is done to ensure that the increase in costs per worker does not outstrip the growth in labor productivity.

Stage 2. Definition of goals (key performance indicators - quantitative and qualitative, which in fact will be used to assess the effectiveness of the budget).

Stage 3. Drawing up a resource budget (determination of cost objects).

For example, determining the number of specialists in need of advanced training.

Stage 4. Drawing up a nominal budget (transferring a resource budget to a cash budget).

For example, the number of employees in need of advanced training is multiplied by average cost one specialist training.

Stage 5. Analysis, control, adjustment.

Stage 6. Budget approval.

Stage 7. Ensuring work on the implementation of the budget.

Stage 8. Implementation of the budget.

Ways to optimize costs

Introduce advanced technologies

With today's need for qualified personnel, compensation packages for specialists are growing by leaps and bounds. But technology, on the contrary, is getting cheaper. Therefore, often in order to optimize business costs, a business process reconstruction is required, which includes the replacement of several specialists with advanced technologies. This step allows you to release extra people from the business process, and consequently, reduce the payroll.

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