Methods for planning the payroll fund. Methods of planning the payroll structure of the employer's labor costs and labor costs. Planning the wage fund at the enterprise

MINISTRY OF EDUCATION AND SCIENCE OF UKRAINE

NATIONAL TECHNICAL UNIVERSITY "KHARKIV POLYTECHNICAL INSTITUTE"

Department of Production Organization and Personnel Management

COURSE WORK

on the topic: "Fund planning wages»

In modern domestic economic literature, the total costs of the employer for wages are denoted by the term "payroll".

The wage fund is an integral part of the financial system of the enterprise. Payroll planning is an integral process that determines the position of an enterprise on the market and its internal environment for the future period.

If the costs of all types of material resources are aimed at achieving a certain final result of production, then the cost of labor is directly commensurate with this result at all stages of formation, it is active in relation to the result of production, and it forms it. It is the close connection with the production process and its results that determines the fact that labor remuneration should be made after the end of the production process, but before the start of the product sales process, regardless of its results.

Thus, in view of the importance of planning and formation of the wage fund both for the enterprise and for the use by the state of tools of social and tax policy, it is possible to determine the following purpose of this essay:

Consideration of the planning process and the formation of the wage fund of the enterprise.

The following tasks of the abstract follow from this:

determination of the composition, principles and methods of planning the payroll;

consideration of methods for planning the payroll;

Consideration of the payroll planning process in detail.

In accordance with the current regulatory legal acts, the following components must be included in the payroll:

Payment for hours worked:

wages accrued to employees at tariff rates and salaries for hours worked, at piece rates as a percentage of revenue;

periodic or regular bonuses, bonuses, additional payments, allowances, including for seniority, compensatory, related to the mode of work or working conditions;

additional payments for work in hazardous or hazardous industries, at night, on weekends or holidays overtime;

payment to employees for rest days provided for work in excess of the norm;

commissions and fees, other payments.

Payment for unworked time:

payment of annual and additional vacations;

payment of preferential hours for adolescents;

payment for study leave and training of employees undergoing advanced training;

payment for downtime not through the fault of the employee or forced absenteeism, at the request of the administration, in connection with donation, etc.;

Lump sum incentive payments:

one-time, annual payments and remuneration;

material assistance and additional payments;

the cost of shares provided to employees free of charge;

Payments for food, housing, fuel, transportation.

Familiarization with the entire set of payments included in the payroll and their grouping allows us to conclude that its structure is quite complex; the task of monitoring the justification for spending the funds allocated for wages.

The planned payroll should be minimized as much as possible. This means that, first of all, the number and quality of personnel should be sufficiently substantiated. It must take into account the planned volume of production and requirements for the quality of products, its material consumption, energy consumption and labor intensity, as well as the need to maintain the entire infrastructure of the enterprise in working order and solve both current and future tasks.

The planned wage fund should take into account to the maximum extent, but at the same time it is quite realistic to reduce the loss of working time and increase the validity of labor costs, indicators and conditions of bonuses and other forms of material incentives for workers. At the same time, minimizing the size of the wage fund should not lead to a decrease in average wages and guarantees of payments for work performed, to a drop in real wages. The wage fund, although it should be minimal, at the same time it should be sufficient for the normal functioning of the enterprise.

The surplus of wages falls on the cost of production, reduces profits and reduces profitability. At the same time, the lack of a fund, especially during inflation, causes a relative decrease in the level of wages, can lead to an increase in staff turnover, destabilization of the team, and even to social conflicts up to strikes.

Naturally, the wage fund, as an integral part of the structure of funds allocated for consumption (see Figure 2), requires periodic changes due to the action of certain factors (see Figure 1)

Figure 1. The main factors of changes in the wage fund at the enterprise

С / С - production cost;

PE - net profit;

SPS / s - funds for consumption as part of the cost price;

ODS - payment for hours worked;

ONV - Payment for unworked time;

EB - one-time incentive payments from net profit or included in the cost price

ВСХ - payments of a social nature;

FP - consumption fund.

Figure 2. Structure of funds allocated for consumption and sources of their financing

Methods of planning the payroll, depending on the stages of planning, can be subdivided into enlarged and detailed ones. The enlarged methods are applied at the stages of preliminary planning and in the long term and are based on taking into account the dynamics of the number of employees and average wages. Both of these factors, in turn, depend on the indicators of the dynamics of labor productivity. Another method of large-scale planning is planning based on quantitatively identified standard values: wage costs per unit of production, standards for the ratio of labor productivity and wages growth rates, standards for the growth of the wage fund for each unit of increase in the volume of production, etc.

Methods of detailed planning are used when calculating the payroll for the next planned year with a quarterly breakdown in close connection with specific measures to reduce wage costs per unit of output. They, as a rule, are based on a differentiated approach to the definition of each item of the structure of the payroll as a whole for the enterprise and for each of its divisions.

The most common method for the aggregate planning of the payroll is to adjust the fund taken as the base for changes in the number of employees and average wages in the planning period:

FZPpl = FZPbaz * Ich.p * Iav.zp,

where ФЗПпл, ФЗПбаз are the planned and base salary funds of all personnel of the enterprise, respectively; Iч.п - index of the number of employees at the enterprise; Iav.zp - the index of average wages in the planning period.

Accuracy this method integrated planning increases if the calculations according to the specified formula are carried out in relation to each category of personnel: personnel of the main activity, including workers, specialists, employees, other categories of personnel of the main activity; non-core personnel. In this case:

FZPpl = Σ n i = 1 FZPbaz * Ich.p * Iav.zp,

where i = 1, 2,…, p - categories of personnel for which the payroll is calculated; n is the number of personnel categories.

When calculating the planned wage fund for the personnel of the main activity, indicators of the dynamics of the volume of production, labor productivity and average wages can be used:

FZPpl main = FZPbaz main * Ival * Iproduct * Iav.zp,

where ФЗПпл osn, FZPbaz osn - the wage fund, respectively, in the planned and base periods; Ival - the index of the dynamics of the volume of gross (marketable) output in the corresponding prices; Iproizv - an index of the dynamics of labor productivity in the planning period.

If inflation is expected to rise in the planning period, then the planned wage fund must include its increase, determined in accordance with the procedure for indexing wages agreed with the trade union for the growth of consumer prices for goods and services.

Often, during the period when aggregated calculations are carried out, there is no exact information about the size of the payroll in the base period. In this regard, in the practice of planning, it is customary to determine the so-called expected payroll. It is primarily the sum of the already known actual wage fund for the past period of the base year and the part of the planned fund remaining until the end of the base year.

In aggregate calculations according to the indicated formulas, the growth index of average wages is most often taken according to data for the previous period or in amounts determined collective agreement or a sectoral (territorial) tariff agreement. The dynamics of the number of personnel is most often determined on the basis of the relationship between the growth in the volume of production and the growth in labor productivity.

Planning by regulations. One of the widespread consolidated methods of planning the payroll is normative. It consists in the fact that baseline or by calculation (at new enterprises or at significant change assortment of products) is determined by the standard of wages (Nw) per unit of production or 1 thousand UAH. products.

When calculating the standard based on the basic initial data, the actual wage consumption (WR) is adjusted for the planned ratio of the average wage growth index (Iav.zp) to the productivity index (Iproduct):

Nzp = ZPr * Iav.zp / Iproduct

When determining the wage standard by calculation, first, the entire necessary payroll is calculated for a new or changed production program, and then this fund is divided by the indicator of the volume of production. Thus, the standards can be applied for a relatively short period of time (up to two to three years). After this period, the calculation error increases. More accurate calculations gives the application of standards for the growth of the wage fund for each percentage of the increase in the volume of production.

It is possible to calculate such a standard based on actual data for previous periods, taking at the same time the growth of production volumes in comparable prices and the growth of the wage fund (minus its growth due to inflation). By dividing the growth of the wage bill for two or three years by the increase in production volumes, it is possible to determine the standard for the growth of the wage bill by 1% of the increase in the volume of production.

A factor-based planning method. In aggregated calculations of the wage fund, a factor-based method of planning labor productivity and average wages is often used. The growth of labor productivity for each factor (∆PT) is determined based on the indicator of relative release work force according to the formula:

∆PT = (Ech / (Chish - Ech)) * 100,

where Ech is the economy (relative release) of the number, people; Chish - the original number, i.e. the number required to fulfill the planned volume of production or work at baseline production per worker.

When calculating labor productivity by factors, it is possible to quite accurately determine the growth of average wages. It should be borne in mind that not all factors in the growth of labor productivity cause a corresponding increase in average wages. The latter increases only due to factors associated with the use of working time, changes in the intensity and severity of labor, or with the improvement of qualifications and professional skills. Factors such as implementation new technology and technologies and corresponding capital investments in production, changes in the level of external cooperation with related enterprises, the impact natural conditions(for example, the content of the useful component in the product of the mining industry), etc., have a direct impact on labor productivity and practically do not affect the change in average wages. So, when introducing new technology or mastering new technology labor productivity, as a rule, rises significantly, and the average wage either does not change at all or increases slightly. Changes in the level of supplies for cooperation, as well as changes in natural conditions in the extractive industries, practically do not affect the level of average wages.

With detailed planning of the wage fund, calculations are carried out practically for each structural element of the fund, justifying its value in the planning period, taking into account the need to minimize absolute value or per unit of production. In this case, all elements of the structure of the payroll are subdivided into those for which the calculations are carried out by direct count or as a percentage of any element serving as a base.

Scheduling funds for payment for hours worked. Planning begins with defining what is included in the "pay for hours worked". Wages to employees at tariff rates and salaries for hours worked are determined as follows:

ZPpl = (ZPbaz / FRVbaz) * FRVpl,

where ZPpl, ZPbaz - wages accrued by employees at tariff rates and salaries for hours worked, respectively, in the planned and base periods in UAH

Wages for work performed at piece rates are calculated using the formula:

ЗПл = (ЗПбаз / Тбаз) * Тпл,

where ZPpl, ZPbaz - wages accrued by workers at piece rates, respectively, in the planned and base periods, UAH

Bonuses and remuneration, which are of a regular nature, are planned, as a rule, as a percentage of wages at tariff rates and piece rates. For calculations, the following formula is used:

ZPbaz * (ZPpl tar + ZPpl sd)

ZPpl = -------------

ZPbaz tar + ZPbaz sd

Incentive surcharges and surcharges to tariff rates and salaries (for professional skill, combination of professions and positions, admission to state secrets, etc.), as a rule, are taken at the level actually paid in the base period. However, the need to maintain these benefits should be checked for each employee.

Monthly or quarterly bonuses (seniority bonuses, long work experience) are determined by adjusting the actual payments in the base period and the average annual growth of these payments over the last two to three years:

ZPpl = ZPbaz * Irost,

where Igrowth is the average annual growth rate of the size of the length of service payments, the share of units.

In the same manner, the planned amount of payments due to regional regulation of wages can be determined, supplementing this formula with the index of the number of employees at the enterprise (Ich.r.):

ZPpl = ZPbaz * Irost, * Ich.r

Additional payments for work in harmful and dangerous working conditions and in heavy industries in the planned period are calculated based on the size of these payments in the base period as a percentage of wages at tariff rates and piece rates. At the same time, if measures are taken to improve working conditions, as a result of which the established payments are reduced or eliminated, then the data of the base year are adjusted accordingly.

Supplements for work at night and in the evening are determined based on the average size of these surcharges per hour of work at night and in the evening and the fund of night and evening hours in the planned period:

ZPpl = (ZPbaz * FNVpl) / FRVbaz,

where ФНВпл, ФРВбаз - the fund of night and evening hours of work, respectively, in the planned and base periods, people.

The planned payroll for hours worked does not include payment for work on holidays and weekends (if this is not work on schedule). Overtime payments and other payments for hours worked are planned, as a rule, in the amount of actual payments in the base period.

Scheduling funds to pay for unworked time. When planning the payroll for unworked time element-wise, it should be borne in mind that payments such as simple payments through no fault of the employee, or forced absenteeism should not be included in the planned payroll. Paid unworked time is divided into two large groups in terms of the size of payments: paid according to the average earnings and paid in the amount correlated with the tariff payment.

According to the average earnings, regular and additional vacations, study leaves, fulfillment of state and public duties, days off for donating blood to donors and the rest provided for them are paid for. In the amount correlated with the tariff payment, additional payments are made to adolescents under 18 years of age for hours of a reduced working day.

The amount of payment for annual regular and additional vacations (ZPpl *) in the planning period is calculated using the following formula:

ZPpl * = ((ZPbaz * * FVOpl *) / FVObaz *,) * Irost *,

where ЗПпл *, ЗПбаз * - payment of regular and additional vacations, respectively, in the planned and base periods, UAH., FVOpl *, FVObaz *, is the vacation time fund, respectively, in the planned and base periods of person-days; Igrowth * - an index of growth in vacation pay on average over the last two to three years, unit shares.

Payment for the fulfillment of state and public duties, for the periods of training of employees aimed at vocational training and advanced training, donors for donating blood are set at the level of actual payments in the base period, taking into account the validity of their need and size.

Calculations of additional payments to adolescents are based on the size of these payments in the base period and the index of the number of adolescents and additional payments to adolescents in the planning period.

Planning for other components and overall size payroll. The planning of funds for one-time incentive payments is carried out only after justifying their need in the planning period, indicating the circle of employees to whom they will apply, the amount of incentives and the frequency of use of the corresponding type of incentive. Planning for all workers should be avoided material assistance, monetary compensation for unused vacation, one-time bonuses for performing especially important tasks... Failure to do so should not schedule annual performance benefits. Funds for food, housing and fuel are planned only where their use is required by law or determined by a collective agreement. At the same time, calculations are carried out by direct count for each category of employees, depending on the established rates of compensation and the number of employees entitled to them.

The total payroll for detailed planning is the sum of the results of calculations for each element of the payroll structure. The accuracy of the calculations can be increased if they are made by divisions of the enterprise and in the context of personnel categories. Detailed planning of the payroll in the context of personnel categories makes it possible to eliminate excesses in wages: workers, specialists, employees, managers. With detailed planning of the wage fund, its average value is determined by dividing each respective fund by the number of employees of the enterprise.

3. Economics of labor and social and labor relations - Donetsk: UNITI-DANA - 2006. - 456 p.

Salary and basic principles of its organization. Pay systems. Forms of remuneration. Planning of wages in the enterprise. Planning the wage fund in the transport department of CJSC "Dynamo-Plus".

Planning the wage fund at the enterprise

The abstract was made by student group 9212 D.P. Krutkin.

Moscow State Industrial University

Faculty of Economics, Management and Information Technologies

Moscow 2002

In the conditions of market relations, planning is one of the most important conditions for organizing the effective work of an enterprise. Planning covers all the main areas of its production and economic activities - sales, finance, production, procurement, research and development, which are closely interrelated.

Salary and basic principles of its organization.

Remuneration for workers is made in the form of wages and is set by each enterprise independently, based on the financial capabilities and characteristics of the production process. However, the basic principles for establishing the organization of wages are common for enterprises of all forms of ownership and are stipulated in the Labor Code of the Russian Federation.

Labor remuneration systems.

Workers are paid on a per-time basis, piece-rate or other remuneration systems. Payment can be made for individual and collective work. To enhance the material interest of employees in the fulfillment of plans and contractual obligations, to increase production efficiency and the quality of work, bonus systems, remuneration based on the results of work for the year, as well as other forms of material incentives, can be introduced.

When paying workers, tariff rates, salaries, as well as a tariff-free system can be applied, if the enterprise, institution, organization deem such a system the most appropriate.

The type, system of remuneration, the size of tariff rates, salaries, bonuses, other incentive payments, as well as the ratio in their size between individual categories of personnel of the enterprise are determined independently.

Remuneration for the work of managers, specialists and employees is made, as a rule, on the basis of official salaries. Official salaries are established by the administration of the enterprise in accordance with the position and qualifications of the employee. Enterprises can establish a different type of remuneration for managers and employees (as a percentage of revenue, in shares of profit, etc.).

The tariff rate determines the amount of remuneration per unit of time (hour, working day, month, year). Hour tariff rate shows the absolute amount of remuneration of the worker of the corresponding category per hour.

Tariff rates are set on the basis of tariff agreements in accordance with the complexity of labor, its responsibility, the level of prices for consumer goods, the situation on the labor market and other factors.

Forms of remuneration.

The tariff system determines the quality of work of each worker - responsibility, skill, as well as working conditions. Quantitative accounting of labor expended by production workers is carried out using various systems of remuneration.

The time-based wage system is divided into hourly and monthly.

The time-bonus system of remuneration provides, in addition to payment at tariff rates (salaries) for hours worked, the payment of bonuses for the achievement of qualitative and quantitative indicators.

Planning of wages in the enterprise.

Payroll planning includes the determination of the fund and the average wages of industrial and non-industrial personnel, as well as certain categories of workers.

Wage planning should ensure that pay excesses are eliminated and that the right balance between productivity growth and average salary, efficient use salary fund. Planning should be preceded by a careful analysis of the spending of the payroll for the previous period.

When planning wages, the amounts calculated at tariff rates, salaries, basic rates, as well as all types of additional payments are taken into account. The enterprise itself has the right to choose the systems and forms of remuneration. Payroll planning is carried out for the entire payroll of the enterprise. Separate the wages fund for industrial and non-industrial personnel. The PPP wage fund is determined by categories of workers (workers, engineers, employees, etc.).

The wages paid to pieceworkers at rates and time workers at rates are the tariff fund.

In the structure of the income of an employee of the organization, four parts are distinguished:

rationed wages, including payment according to tariffs, salaries, allowances, additional payments;

dividends;

social payments and benefits.

The structure depends on the form of ownership of the organization, its size and age, innovative development, stability of functioning. An employee's income structure is determined by a specific situation.

Salaries for specialists and employees are established on the basis of certification in accordance with the requirements job requirements and the personal qualities of the employee. For managers, the tariff-free, contractual remuneration system is increasingly used.

The system of remuneration for employees of a particular division of the organization is developed by specialists of the labor organization department based on the listed conditions and requirements. The main requirement for the remuneration system is the objectivity and consent of the employee with the form of payment established for him. The higher the level of specialization of workers, the more fund-forming factors should be taken into account. The remuneration system is recommended to be adjusted annually, focusing it on the high quality of work, efficiency and timeliness of their implementation, achievement of the goals set for the employee and the organization in accordance with its mission.

Planning the wage fund in the transport department of CJSC "Dynamo-Plus".

The planning of the wage fund for workers in the transport department of CJSC "Dynamo-Plus" involves the calculation of the size of the wage fund subject to distribution and payment, as well as the calculation reserve fund wages and the value of the average wages of workers, which is carried out depending on certain factors.

The planning of the wage fund for the workers of the shop is carried out and depends on the planning of the volume of output marketable products enterprise, planning the scope of work of the shop and the number of employees.

Remuneration for workers in the transport department consists of the following parts:

For time workers:

a) driver's personnel, workers of the repair area of ​​the automobile and electric car sections, accumulators:

wages at hourly tariff rates applicable for all calculations when calculating wages, calculated on the basis of personal salaries and the average number of working hours per month equal to 166.75 hours, including additional payments for class, harmful working conditions, combination of professions,

bonuses (for the main results of labor, calculated according to the KTU; from the fund of the head of the shop; for the fulfillment of production tasks during the period of business trips),

b) cleaners of industrial and office premises, watchmen, storekeeper:

wages for personal salaries, including payment for combining professions accrued for hours worked,

bonuses for completing shift and monthly tasks.

2. For managers, specialists and employees:

salaries for personal salaries accrued for hours worked,

bonuses for the timely and high-quality performance of the scope of work determined by the responsibilities of job descriptions.

Personal salaries, hourly tariff rates are set by the head of the shop for each employee, depending on the qualifications and volume of work performed, agreed with the department of labor organization and wages and approved by the general director.

The monthly wage fund for workers in the transport department consists of two parts:

basic wage fund

incentive wage fund.

The incentive wage fund is formed from the following parts:

An incentive fund, calculated monthly according to the approved standard for 1 ruble of the enterprise's marketable products;

Fund for encouraging drivers of passenger cars for the performance of production tasks, distributed among the KTU, allocated to the shop every month in a certain amount;

Foundation for the encouragement of long-distance drivers.

The reserve wage fund is calculated on the basis of the wage fund subject to distribution and payment and is formed in the amount of 5 to 10 percent of the monthly accrued wage fund, which is used to stabilize the wage level when the volume of production changes during the vacation period.

Every month, the accounting department of the enterprise receives data on the number of employees and their actually worked days. This makes it possible to carry out preliminary planning of the fund for wages of employees for the reporting month.

Adjustments to the payroll are made as needed and take into account vacation pay, sick leave payments and other payments not included in the payroll.

Bibliography

1.www.aup.ru - administrative and management portal

2.R.A. Fatkhutdinov Organization of production M.: Infra-M 2001

3. Temporary regulation on the system of remuneration of car drivers, repair workers and maintenance cars and other employees of the transport department of CJSC "Dynamo-Plus"

The company's wage fund consists of two components: the wage fund and payments from the consumption fund.

The wage fund (WF) is aggregate size Money sent by the enterprise to pay staff for certain period... The most commonly used indicator is the annual wage bill.

An employee's income consists of two main components:

Regulatory, designed to reimburse the employee's labor costs to achieve standard performance indicators;

Above standard, which compensates for the employee's labor costs for exceeding the established level of performance or when working in unfavorable conditions.

Accordingly, the wage fund is also divided into two components - regulatory fund and an incentive fund.

The annual payroll can be planned in three ways - incremental, analytical and residual.

Using incremental way it is assumed that the payroll in the future period should be increased in comparison with the base one by the amount of increase in production:

where PHOT] - Payroll in the planning period, den. units; Payroll 0 - Payroll in the base period, den. units; OP x - volume of production in the planned period, den. units or nat. units; OP 0 - volume of production in the base period, den. units or nat. units

At analytical method of calculation the annual wage fund is determined based on the labor intensity of the production program. This method, in turn, is divided into two types:

straight - on the basis of the actual labor intensity (salary intensity) of the enterprise's products;

indirect - the wage fund is formed depending on the objective characteristics of different categories of workers.

Annual payroll for key workers FOT, den. units, using the direct analytical method is calculated by the formula:

where G is the labor intensity of the annual production program, h; H- average hourly wage rate, den. units / h; Q, - coefficient of additional remuneration (including bonuses and surcharges). This formula can be represented as follows:

Annual payroll for all categories of personnel PHOT ^, den. units can be calculated by the following formula (indirect analytical way):

where M t - the established minimum monthly wage, den. units; H n - total number of staff; TO - average qualification ratio of employees.

At residual method full costs of the company for personnel FOT, den. units, are determined as the difference between the estimated revenue in the planning period and the cost (net of payroll and taxes):

where V - planned revenue, den. units; 5 - planned cost (net of payroll and taxes), den. units

In the general wage fund, the following elements are distinguished:

Hourly wage fund for workers;

Workers' daily wages fund;

Monthly (annual) workers' wages fund;

Pupil wages fund;

Employee salary fund;

Wage fund for other categories of workers;

Wage fund for industrial and production personnel;

The wage fund for employees of a non-industrial group.

Hourly wage fund for workers FOT h, den. units includes the following.

1. Direct piece rate fund for workers' wages (payroll PS), den. units, - the total value of the workers' wages, calculated according to the piece-rate form:

where NS - the number of names of products manufactured; 5. - volume of production of i-ro product names in the planned period, nat. units; PC i- the total planned piece rate for the i-th product name, den. units / nat. units

2. Direct tariff wage fund (FOT PT), den. units, - the total amount of wages of workers paid on a time-based basis:

where PV my - the planned fund of time for one worker, paid on a time-based basis, h; CR iv - the number of workers paid on a time-based basis, people; TS n- average hourly wage rate, den. units / h

3. Prize fund (payoff p), den. units, intended for the payment of bonuses for production results provided for by the bonus system in force at the enterprise. One-off prizes are not included in this fund.

To calculate the total amount of bonuses planned to be paid to pieceworkers, the following formulas are used:

where PF a) - planned bonus fund for pieceworkers, den. units; ZP sd- the planned fund of the basic wages of pieceworkers, calculated according to piece rates, den. units; I, - the amount of the bonus as a percentage of the basic piecework earnings of the worker, established for the fulfillment of the bonus indicators, %; P 2 - the amount of the bonus established for each percentage of overfulfillment of the bonus indicators,%; I 3 - the planned percentage of overfulfillment of the bonus indicators,%.

Formulas for calculating the total amount of bonuses to be paid in the planning period to workers who are paid on a time-based basis:

on the wages of time workers, calculated according to the tariff, den. units; I 4 - the planned value of the bonus for time workers as a percentage of wages at the tariff, regardless of the degree of overfulfillment of bonus indicators,%; I, is the planned amount of bonuses for time workers as a percentage of wages at the tariff, established for the fulfillment of bonus indicators.

The company itself chooses by what methodology to calculate the bonus funds for pieceworkers and time workers.

The total amount of the bonus fund Phot l, den. units can be found by one of the following formulas:

where P s - the average planned bonus for production workers as a percentage of the direct wage fund (piece-rate and time-based),%.

4. Compensatory payments associated with the regime and working conditions. These primarily include the following.

4.1. Supplements to workers at night-time rates work Phot ty, den. units:

where FOT t - direct wages fund for workers in the planning period (calculated at tariff rates), den. units; U it- specific gravity night work as a percentage of the total working time,%; TC ^- average hourly wage rate, den. units / h; FV nights- planned fund of night work, h; K nt- coefficient of additional payment for work at night.

4.2. Additional payments for work on holidays calculated separately for piecework workers and time workers.

In the case of pieceworkers, the following formula is used:

where Fot shi - the planned amount of additional payments to pieceworkers for work on holidays, den. units; Salary t- the planned average hourly wages of piecework workers, den. units / h; K nd- coefficient of additional payment for

work on holidays; K t - the rate of fulfillment of production standards by piecework workers; D t)- the duration of the work shift on holidays, h; CHS t) - the planned number of piecework workers employed on holidays, people; H ^- the number of holidays in the planning period.

To calculate the planned amount of payments for work on holidays to time workers FOT PDt, den. units, the following formula is applied:

where TS account - average hourly wage rate of time workers, den. units / h; PE t1- the planned number of time workers employed on holidays, people.

Using a similar methodology, the planned fund of additional payments for overtime work, for work in difficult, harmful and especially harmful working conditions, etc. is calculated.

4.3. Additional payments to workers for combining the professions of the payroll joint venture, den. units:

where D - the number of working days in the planned period; NS - the number of workers combining several professions, people; TSD. - daily wage rate of the g "th worker, monetary units; K a1- coefficient of additional payment for combining professions, %.

The total amount of the hourly wage fund FOT, p den. units, calculated by the following formula:

where WSS - planned amount of compensatory payments, den. units

Day wage fund FOT, p den. units, includes the hourly wage fund, as well as additional payments for the time not considered as worked, but included in the number of worked person-days. These include co-payments for adolescents for shorter working hours and for mothers for breastfeeding breaks.

Supplements for adolescents FOT psh)), den. units, calculated by the formula:

where 4 JI mit - number of hours of grace per teenager per day, h; H yod - the number of adolescents employed in the enterprise

in the planning period, people; TS n,- the average hourly wage rate for work performed by adolescents, den. units / h; D- the number of working days in the planning period.

To calculate co-payments for mothers for breastfeeding breaks Phot, den. units, the following formula is used:

where PE yu a- duration of breaks for feeding a child per mother per day, h; H - the number of mothers employed at the enterprise in the planning period, people; TS pm - average hourly wage rate for work performed by mothers, den. units / h

The total value of the daily wage fund calculated by the formula:

Monthly (annual) wage fund for workers(Phot ^ (g) p), den. units, includes the daily wage fund for the corresponding period, as well as additional payments, which, in particular, include the following.

1. Payment for day-long absenteeism associated with the performance of public duties, Photo, den. units:

where D y- the average number of working days required to fulfill government duties, per one worker in the planned period, days; Payroll- the planned size of the daily wage fund, den. units; FPV- fund of useful working time of one worker in the planned period, days.

2. The planned amount of payments for regular and additional vacations PHOT tp, d, en.ee .:

where P pcs- the average planned vacation time of one worker, days; M - the number of months in the planning period. 3. Additional payments for seniority, FOT k, „ den. units:

where NS - the number of categories of workers; FOT t - planned annual wage fund labor of the i-th categories of workers, den. units; BJI i- the amount of remuneration for the length of service established for the i-th category of workers, %. To calculate the payroll of employees PHOT well, den. units, the following formula is used:

where NS- the number of categories of employees; MDO. - monthly salary i-th category employees, den. units; SSCH.- average number of i-th categories of employees, people; M - the number of months in the planning period; DPS.- other additional payments included in the payroll of the i-th category of employees, den. units

Pupil wages fund FOT h, den. units, is formed on the basis of the enterprise's need for personnel training and is calculated by the formula:

where ZP h - average monthly wage of a student, den. units; H - planned number of students, people; CO p - average term of study, months

Wages fund for other categories of personnel Payroll, den. units, includes funds for the remuneration of junior service personnel and security personnel and is calculated similarly to the salary fund for employees:

where m - the number of other categories of personnel; MDO d1- monthly salary j- n categories of personnel, den. units; SSH - average headcount j-n categories of personnel, people; M- the number of months in the planning period; DP d1 - other additional payments included in the wages fund of the "th category of personnel, monetary units.

Wage fund for industrial and production personnel (FOT PPP), den. units, is equal to:

Wage fund for employees of a non-industrial group (FOT npg), den. units, is calculated similarly to the wage bill for industrial and production personnel.

The consumption fund is formed from the net profit of the enterprise and is intended to ensure the participation of employees in the results of the enterprise's activities, as well as for social benefits.

The general planned wage fund of the enterprise PHOT ^, den. units, is equal to:

The consumption fund includes two parts: the consumption fund of the structural unit (which can be disposed of by itself structural subdivision companies to reward their employees) and a centralized consumption fund (decisions on the distribution of which are made by the company's management).

At the expense of the consumption fund of the structural unit, the following payments are made:

Bonuses for production results (in excess of the amounts attributed to the cost price);

Material help;

Payment for housing, compensation for the cost of vouchers for treatment and rest.

The centralized part of the consumption fund is used to make the following payments:

Remuneration of the company's employees based on the results of their work for the year;

Payment for additional vacations (in excess of those stipulated by law);

Pension allowances for former employees of the company;

Lump sum payments to retired honored employees;

Payments due to higher prices for consumer goods (in excess of income indexation).

Planned annual payroll f-ro of the structural unit of the company FZP, den. units, calculated by the formula:

where PHOT 1 - the size of the wages fund of the i-th department in the planning period, den. units; WFTU SP.- the planned size of payments from the consumption fund of the i-th department, den. units

General payroll of the company as a whole(FZP), den. units, is calculated using the following formula:

where Phot h- hourly wage fund for workers, den. units; FRV HH - working time fund of workers, man-hours

2. Average daily wages of workers ZP SDR, den. units:

where WFT p - payments to workers from the consumption fund, den. units; SS H a6 - average monthly (annual) number of workers, people

4. Average monthly (average annual) wages of other categories of workers:

where ZP SM (G) - average monthly (average annual) wages of other categories of workers, den. units; FZP M (G)- monthly or annual payroll of other categories of workers, den. units;

When calculating this indicator, students' wages are not taken into account.

5. Average planned cash wages of one worker ZP " den. units:

where FZP - full payroll of the enterprise in the planning period, den. units; SSH - average number of employees of the enterprise in the planning period, people

The payroll does not include (and is not taken into account when calculating the average wage) benefits received by employees of the enterprise from social insurance funds.

After calculating the average values ​​of wages, a comparison is made between the growth rates of wages and labor productivity using the following formula:

where ZP SP - average wages in the planning period, den. units; ZP SPRV - average wages in the base period, den. units; And 11T - labor productivity index;

where P tp- labor productivity in the planned period, nat. units / person-h or nat. units / person; I ge - labor productivity in the base period, nat. units / person-h or nat. units / person

K sppt<1. (6.65)

This means that the growth in labor productivity must outpace the growth in wages. Compliance with this ratio is ensured through the maximum use of reserves for increasing labor productivity.

Planning wages at the enterprise provides for the determination of the amount of funds required to pay workers in accordance with the planned output in a given nomenclature and established quality, as well as the establishment of the correct ratios in the levels of wages in the workshops of the enterprise and categories of workers, taking into account the nature of production, differences in skill level, working conditions.

Pay plan is determined based on the total number of employees, tariff rates, salaries, accepted systems of remuneration and bonuses.

The planned wage fund for each division, section, shift, brigade is determined by multiplying the number of workers or managers by the average wage rate of a worker or the average salary of an employee.

Payroll planning can be carried out in aggregate calculations or in a more detailed way.

When using the enlarged method, two methods are used for determining the wage fund: the first is based on the estimated number of employees and the level of their average wages; the second - according to the standards of wage costs per unit of production. According to the first method, the planned wage fund is determined by multiplying the estimated number of employees by the planned average wage. The wages fund calculated in such a consolidated way is specified by regulatory planning based on the production program and its labor intensity, calculated according to the standards in force at the enterprise, taking into account the composition and level of qualifications of workers, tariff systems, the forms and systems of remuneration used, the staffing table. Also, the wage fund is determined for each division, section, workshop, service, shift, brigade.

The standard wage fund of the main and auxiliary workers of the enterprise employed in standardized jobs (Fnor) is determined for each product with subsequent summation according to the formula:

where Ппр - the planned production program for the production of products, units; Нтр - standard labor intensity of the product, hour; SNCH - the average cost of a standard hour based on the tariff scales and rates in force at the enterprise, rubles; Нз - standard wage costs for the production program (i.e.), rubles; Кдоп - coefficient of additional wages; Kts - the coefficient of price growth predicted by the enterprise.

The wage fund of auxiliary time workers employed in non-standardized jobs is determined on the basis of the staffing table, taking into account the planned coefficient of additional wages, which includes various additional payments and allowances.

The salary fund for managers, specialists, employees of production and functional divisions of the enterprise is also determined on the basis of the staffing table, which contains a list of job titles and the size of their monthly salaries, taking into account the planned percentage of remuneration.

The factory wage fund is distributed among the structural divisions taking into account the labor intensity of the work performed, working conditions and its importance for production.

To determine the planned wage fund (wage fund), the following methods are used:

• - according to the achieved level of the basic wage fund;
• - based on average wages;
• - regulatory;
• - item-by-item (direct counting).

Consider planning payroll using these methods.

1. According to the achieved level of the basic wage fund. In this case, the planned payroll (payroll) is determined on the basis of the payroll of the base year, actual or expected (payroll); the planned production growth rate (Kop); the planned reduction (increase) in the number of employees (Ech) and the level of average wages achieved in the base period (WA):

The disadvantage of this method of planning the payroll is that all irrational payments of wages that took place in the base period are transferred to the planned wage fund. Therefore, he does not aim the labor collective of the enterprise and its structural subdivisions at the effective use of living labor, since in this case, with a larger number of employees, the wage fund will be larger. Therefore, this method can be applied at the stages of pre-planning work for the aggregated calculation of the payroll. For detailed planning calculations, due to its inherent shortcomings, it is not suitable, although it is widely used in practice.

2. Based on average wages. The method consists in determining the planned payroll on the basis of the planned number of employees by category (HRPi) and the planned average annual salary of one employee of this category (RFPi):

where ЗПbi - the achieved level of wages of the employee of the i-th category in the preplanned period; Кзпi is the planned growth rate of the average wage of the i-th category of workers.

This method is more accurate than the one discussed above, since it is based on planned indicators. However, calculating the average wage in the planning period under conditions of significant inflation is not an easy task and requires detailed justification.

3. Normative method. It is used by most enterprises in countries with developed market economies. In practice, two versions of the normative method are used: level and incremental.

At level normative method The payroll is determined on the basis of the planned volume of output of marketable (gross, net) products in value (labor) terms (OPP) and the planned standard of wages per one ruble (standard hour) of the volume of production (NZP):

This method is justified under the following conditions:

• 1) the standards should be sufficiently stable during the entire planning period;
• 2) the standards should be representative, that is, the same for all units of the same type.

Incremental normative method is based on the standard for the growth of payroll per one percent of the increase in the volume of production (ΔHzp):

where ΔОП is the planned percentage of increase (decrease) in the volume of production in relation to the base year.

4. Item-by-item (direct account) method of planning payroll. It involves a detailed calculation of each item of the planned wage fund separately for workers, employees and other categories of workers.

CENTRAL UNION OF THE RUSSIAN FEDERATION

SIBERIAN UNIVERSITY

CONSUMER COOPERATION

Faculty of Distance Education

TEST

By discipline: "Planning in the enterprise"

Is done by a student

P. N. Pavlov

Code E - 02 - 76 - M

Specialty 0060800

"Economics and Enterprise Management"

NOVOSIBIRSK 2006

Used Books

Planning the payroll at the enterprise. Description of the main approaches to planning

In the regulations approved by the Government of the Russian Federation, a prominent place in the composition of costs that form the cost of products (work, services), allocated in a separate group, is occupied by labor costs. This is one of the main items in the distribution costs of any enterprise. As you know, all costs, including labor costs, are reimbursed from the income from the enterprise.

The procedure for the formation of labor costs is determined by the regulation "On the composition of production and sales costs (works, services) included in the cost of goods (works, services) and on the procedure for generating financial results at trade, public catering and production enterprises" and the instruction of the State Statistics Committee of Russia "On the composition of the wage fund and social payments."

At each enterprise in accordance with instruction the composition of the payroll is determined salary fund and its value, taking into account payments of a social nature. According to the specified instructions, the wages fund includes the sums of wages in cash and in-kind accrued at the enterprise for the hours worked and not worked, incentive bonuses and allowances, compensation payments related to the work schedule and working conditions, bonuses and one-time incentive payments, as well as payments for food, housing, fuel, which are permanent.

Enterprises independently develop work plans and its payment, guided by legislative acts (Labor Code of the Russian Federation "On the minimum wage", "On a unified tariff system", etc.), instructional materials ("Regulation on the composition of costs", "Instruction on the composition of the payroll", "Methodological recommendations on the accounting of costs included in the costs of circulation and production ") and data from the analysis of indicators for labor and its payment for the previous 2-3 years, information on the value in the dynamics of indicators for labor and its payment in this industry by region and country, survey materials by statistical agencies , enterprises by the studied processes.

The plan for labor and its remuneration is comprehensive and includes such sections as setting labor standards, planning the required number of employees by structural units (shops, departments, production departments, etc.) and by categories of workers as a whole for the enterprise, calculations of expenses for wages and salaries of a social nature.

When developing plans, it is necessary to focus on compliance with such requirements as ensuring the entire or the main part of the increase in the volume of activity (increase in retail and wholesale turnover, the volume of products in production) due to an increase in labor productivity, outstripping the growth rates of turnover, product output compared to the pace the growth of labor costs and the growth rate of labor productivity in comparison with the value of the average wage.

The use of labor costs... Actions to comply with these standards contribute to improving the efficiency of economic activities.

The complex of production standards, time, service volume, number, which the administration of the enterprise sets for its employees in accordance with a certain level of technology, technical equipment and production organization of this particular enterprise, and represents the labor cost rates.

For trade enterprises, from the entire set of labor costs, it is very important rationing of the number of employees a certain profession, qualifications for performing work on a given site (for example, the number of sellers for a given type of store, with a given area and a certain volume of sales). Such standards were used in Russia until 1992. They are still used today in countries with developed economies (Germany, Italy, etc.). These norms are developed for all categories of employees of trade enterprises (sellers, cashiers-controllers, cashiers, accountants, cleaners, loaders, etc.) are differentiated by types of stores, depending on the average monthly turnover according to the annual plan, the area of ​​the trading floor, mode and time work (with weekends or without weekends and the number of working hours per day).

The normative number of executives, specialists and employees is established by functions and positions, depending on factors affecting the labor intensity of work. In trade, it is possible to establish normative targets for goods turnover, inventories and take them into account when paying with a time-based system, This will ensure an increase in the efficiency of work of persons with a time-based payment.

Normalized task- This is the established total amount of work for an employee or store as a whole. By the time for which the task is set, a daily or monthly standardized task is distinguished. It represents the production rate for time workers.

Planning the number of store employees by categories of employees and the whole enterprise is based on technical and economic calculations and a critical assessment of the current trends. These calculations begin with establishing the number of employees for each store, workshop and are based on analysis data for the previous 2-3 years, using information on the number of employees in other, especially similar stores, with approximately the same turnover and opportunities for its growth (location area, retail space etc.), the existing norm of the number of employees and taking into account the need to improve trade services and increase labor productivity.

For existing enterprises, the existing organizational and technical conditions of work, data on the existing number of employees in stores, the possibility of eliminating the irrational expenditure of working time are studied, and on this basis, the planned number of employees is established. For many stores that operate successfully with the actual headcount, the headcount remains unchanged for the planned period.

The planned number of employees is average... When justifying plans, it is important to establish the number of employees on a regular basis. For some large stores, the turnout number of employees during working hours fluctuates depending on the influx of customers on certain days and hours. The number and staffing table of the management staff of the enterprise are also approved independently. The planned number is established by functions and positions, depending on the factors affecting the labor intensity of the work performed. So, when calculating the number of accounting employees, the number of persons reporting to the accounting department, the annual volume of trade and the number of suppliers, the number of employees and other factors are taken into account.

By summing up the number of stores, production shops, managers, specialists and employees, the total number of employees of the enterprise is determined. Then it is carefully analyzed and checked for compliance with the requirements and the change in dynamics is calculated, the share of store employees in the total number of employees of the enterprise, the structure of the number of employees by qualification, by type of activity, with the allocation of the share of employees by main activity and other factors. After that, they approve the planned number of employees, the staffing table, the parameters based on which must be fixed in the collective agreement.

The enterprise independently establishes wage fund depending on the final results of the year's work. To do this, substantiate and make a decision on the approval of the following indicators:

Sizes of rates of remuneration for 100 rubles of turnover, tariff rates and salaries of specific employees with a reference to the tariff system adopted by the enterprise;

The choice for various groups of workers of a certain wage system (piece-rate - bonus, time-based - bonus, etc.);

The wage fund and its use;

Regulations on the bonus system of remuneration and on the payment of remuneration based on the results of annual work;

The amount of allowances and surcharges introduced by the enterprise for unfavorable working conditions, allowances and surcharges of an incentive nature and other payments.

Of particular importance for the enterprise is the calculation of the total cost of wages and its level as a percentage of the turnover for the coming period. The management of the enterprise must thoughtfully solve these issues and therefore it is not possible to do without planning.

The target amount of expenditures is established by various methods. The planned amount of labor costs for managers, employees, specialists is determined in accordance with the staffing table and monthly salaries.

Separately, additional payments, allowances and increased salaries are calculated, which at trade enterprises amount to 6-7 percent of the total amount of labor costs.

Individual enterprises set the amount of labor costs by an experimental-statistical method, focusing on the amount of expenses of the reporting period and taking into account such ratios in which the growth rate of turnover outstrips the growth rate of labor costs.

The validity of planned calculations is also confirmed by the provision of higher growth rates of labor productivity in comparison with the growth rate of average wages.

If the company has difficulty providing the volume of turnover in comparable prices at the level of its value for the reporting period, then it sets labor costs for the planned period, taking into account inflation, also at the level of the reporting period.

Enterprises that operate profitably can use a calculation method for determining the amount of labor costs, based on optimizing its ratio with other indicators. To do this, they study data for 3-4 years on the distribution of income from trading activities by the values ​​used to reimburse distribution costs (without wages), labor costs and the formation of profits.

Next, the expected self-supporting income of the enterprise is calculated (income - distribution costs excluding labor costs) and the share of labor costs is established in it. Since self-supporting income is the sum of labor costs and profits, the enterprise faces the task of ensuring a consistent decrease in the share of the wages fund in self-supporting income and achieving, including on this basis, an increase in profits from trading activities.

Earlier (until 1992), the standard for the amount of the wage fund as a percentage of self-supporting income was centrally established. This method can still be used by an enterprise today, especially to check the optimality of the ratios in the income of distribution costs (excluding labor costs), labor costs and profits for the reporting year and in dynamics.

Many enterprises set a target value for labor costs in the main areas of their use. The enterprise spends funds on labor remuneration in accordance with regulatory enactments and accepted labor remuneration systems. Regulations on bonuses to employees for the main results of activities, on the payment of allowances and increased salaries, one-time incentives and remuneration based on the results of work for the year, regulations on collective agreements (contracts), etc.

For each of these areas, an estimate is drawn up for spending money on wages. The bulk of labor costs (over 60%) is used to pay wages in accordance with official salaries, tariff rates and piece rates.

Calculations of the planned value in this direction are performed in the same sequence in which wages are calculated. This provision also applies to counter workers (sellers). The planned salary fund for sellers is calculated by summing up by stores, and for each store, the calculation is performed separately by quarters and for the whole year. The methodology for these calculations is identical to the methodology for calculating wages for salespeople and other store employees. Based on the average monthly wage fund and the average monthly planned (actual) turnover, you can calculate how much the sale of goods costs per 100 (1000) rubles and think about the validity of the forms and systems of remuneration.

In accordance with the current regulations, the amount of funds used to award employees of the enterprise for the main indicators of economic activity, for a one-time reward for production achievements in work and for the performance of especially important tasks is determined.

Part of the funds for labor costs (about 2.5%) is used to pay remuneration based on the results of the work for the year. The planned amount of these funds is determined in accordance with specific provisions.

Part of the funds for wages is used to pay employees for regular vacations (more than 6%). The calculation of these funds as a percentage of funds for wages is carried out taking into account the ratio of the product of the proportion of those items of the estimate of payments for which are taken into account in the average wage when paying employees for vacations and the average duration of vacations in days to the average number of working days per year.

The validity of all calculations is checked by multiplying the average number of employees per year by the average annual wage. And again, in this case, it is necessary to comply with the requirements for the nature of changes in specific indicators (provide for a higher growth rate of turnover in comparison with the growth rate of labor costs). To ensure a decrease in the share of labor costs in the total distribution costs.

Tasks

Task number 1. Determine for the planning period a possible increase in production by increasing the number of operating equipment, as well as those changes in the planned volume of production compared to the reporting period.

The increase in production due to the attraction of equipment is calculated by the formula:

∆VO = (O n - O y) × V pl

Where ∆VO is the increase in production due to the involvement of equipment;

O n, O y - equipment, respectively, available and installed;

In pl - the average annual output per unit of equipment according to the plan;

In the reporting period, the volume of production amounted to 98880 rubles. At the beginning of the planning period, the enterprise had 68 units of technological equipment, of which 64 functioned in the reporting period.

As planned, it is planned to involve in the production process the existing 4 units of equipment and increase the average annual output per unit of equipment by 10.5%.

Due to other factors, the volume of production should increase by 4500r.

We determine the average annual output per unit of equipment for the reporting period. In fact = the volume of production: for k - in units of equipment = 98880 thousand rubles: 64 = 15450 rubles.

1) Determine the planned volume of production for the planned period

1545 thousand rubles. × 68 pcs. = 105,060 thousand rubles.

2) We determine the increase in the volume of production by attracting technological equipment according to the formula:

∆VO = (68-64) × 1545 = 6180 thousand rubles.

Determine the increase in average annual output per unit of equipment:

1545 thousand. rub. × 1.105 = 1707.23 thousand rubles.

We determine the planned volume of production for the planned period, taking into account the increase in production

1707.23 thousand rubles. × 68 = 116,091.64 thousand rubles.

The total volume of production for the planning period will be

116,091.64 thousand rubles + 4500 thousand. rub. = 120,591.64 thousand rubles.

Task number 2 The volume of sales of products in the enterprise for the planned period, based on the task of obtaining target profit. According to calculations, the target profit should be 540.5 thousand rubles in the planning period.

Fixed costs for the entire production are planned in the amount of 583.7 thousand rubles. Estimated unit variable costs - 2.51 thousand rubles. average selling price per unit of production - 2.94 thousand rubles.

By what size (in kind and in value terms) will the volume of product sales, calculated based on the target profit from the critical sales volume, differ?

To calculate the critical volume of implementation, use formula (1) from problem 40:

The volume of sales, based on the target profit (Vopt), is calculated using the formula:

Where C wholesale is the sum of fixed costs for the entire production output,

P - target profit,

P is the average selling price of a unit of production,

C per - unit variable costs

D - income from sales,

D k - critical income (break-even)

P is the selling price of a unit of production,

У п - unit variable costs (per unit of production),

We determine the critical volume of product sales by the formula

Thousand. rub.

2) Determine the volume of sales based on the target profit

The volume of product sales, taking into account the target profit, 540.5 thousand rubles. should be higher than the critical volume of sales by 3695.5 thousand rubles.

Task number 3 Determine by the enterprise in which month of the quarter it can achieve profitable work.

For the second quarter, the volume of production is planned in the amount of 120 thousand units - 300 rubles each. for a unit.

Variable costs per unit of production - 220 rubles.

The amount of fixed costs for the entire production is 6,630 thousand rubles.

The sale of goods will occur evenly throughout the quarter.

To calculate the profitability threshold, you will use the formula from problem 48.

where V b - break-even sales volume; U post - the sum of fixed costs; V p - proceeds from the sale of products; D m - marginal income.

With uniform implementation over the period, the period for achieving profitable work (month) is determined by the formula as follows:

where t R is the ordinal number of the month in the period (for example, in the third quarter the number 1.45 means that it is August, etc.); K m - the number of months in the period; V R - the volume of output, providing a profitable work; V is the volume of production for the planned period.

We determine the volume of production in total terms for the II quarter:

RUB 300 × 120 thousand units = 36,000 thousand rubles.

2) define variable costs:

220 RUB × 120 thousand rubles. = 26400 thousand rubles.

3) determine the "threshold" of profitability:

4) we determine the period (month) for achieving profitable work:

therefore, in the second quarter, this month is May

Used Books

1. Raitsky K.A. Economics of Consumer Cooperatives: Textbook. - M .: Economics, 1987.

2. Organization of entrepreneurial activity: Textbook / Under. ed. A.S. Pelikha. M .: ICC "Mart", Rostov n / a, 2003. - 336 p.

3. Savitskaya G.V. Analysis of the economic activity of the enterprise. - M .: INFRA-M, 2002 .-- 336 p.

4. Goremykin V.A. and others. Business planning: Methodological guide - M .: 1992.

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