In all developed and developing countries there is a differentiation of wages. The same work in one area of \u200b\u200bactivity can be rewarded in different ways, and the amount of payment depends on a number of factors. The level of wage is directly affected by the size of the company and the place that it occupies in the market, the number of personnel, the management style and still dozens of parameters. The salary level is directly affected by competition in the industry, the need for the labor market of qualified specialists. What explains the differentiation of wages in the first place? What depends on the differentiation of earnings?

Why do differences in payment arise

According to modern theories of personnel management, wage differentiation is a conscious installation of remuneration for labor at different levels, taking into account specific factors. This means inequality in payment, which occurs within one enterprise, and in different organizations of one industry. Differentiation arose as a mechanism for assessing labor performance, it is determined by the efficiency of work.

The formation of the payment level is influenced by a number of parameters:

• Qualifications of employees. The work of a highly qualified specialist is paid higher than the work of his colleagues, which has only secondary vocational education.
• Number and quality of work performed. Different staff discloses performance, motivation level, attentiveness and other qualities affecting the effectiveness of the employment process.
• The degree of responsibility for the work performed. The leadership staff at all levels receives more ordinary employees, as it is responsible for the results of labor.
• Working conditions. For example, for similar work performed in harsh climatic conditions, employees get more.

Also, the differentiation of salaries can be territorial, industry, it affects the general demand of the profession and the standard of living in the region, as well as the ratio of demand and supply in the labor market.

Differentiation in the TK RF

In the Russian Labor Code also present the concept of payment differentiation, but legally it applies only to tariff systems of payment. It includes tariff rates, job salaries and coefficients affecting the salary accrual. Differentiation delimits the remuneration of employees of various categories, it allows the employer and an employee to reach an agreement when issuing an employment contract.

Differentiation must correspond to a number of mandatory requirements:

• Objectivity. Salary differences should be explained by objective criteria for estimating labor costs.
• Cleanness for workers and employers. Clear criteria prevent conflict situations and labor disputes.
• Transparency for control. Representatives of labor inspection can verify the fairness of salary accrual in accordance with the objective data of employees.
• Social protection of the employee. Differentiation prescribed in the TC, avoids the development of the employee's salary and infringement of his interests.

The situation in the labor market is constantly changing, but differences in earnings of employees will always exist, as they are due to objective criteria for estimation. However, the differentiation of salary should be fair, so the salaries and tariff rates are calculated on dozens of criteria. If the employee is dissatisfied with the level of remuneration, he can try to change the conditions of cooperation with the employer and prove that his work is worth more.

In the economy there is a differentiation of wages for individual individuals, activities, countries and regions, which is explained by a number of reasons:

• 1) the heterogeneity of employees (differences in the floor and race, age and experience, abilities and qualifications, attitude to work and risk).
• 2) Differences of work on attractiveness.
• 3) imperfect competition in labor markets.

Heterogeneity of employees. Differences in wages on the floor and race are reflected in the lower wages of women and non-ferrous workers. Some explain their lower performance, others - discrimination of this category of workers in the labor market. Wages of workers depends on their age. In physical labor workers, wages are highest in 30-40 years, when the greatest physical performance is celebrated. In mental workers, wages increase with age and grows to the retirement itself, reflecting the growth in performance due to the accumulation of experience in work. Higher worker's abilities suggest a higher level of remuneration, as well as higher qualifications of the employee, obtained by him in the process of education and training.

High wages are compensation for the refusal of current earnings in favor of learning. Different individuals in different ways are separated between work and free time. Some prefer to work in two works, while others do not want to work and live on the minimum social benefit. Consequently, everyone has the ability to determine the amount of working time and, accordingly, regulate the level of its income.

Professions differ in the degree of risk and accordingly differ in terms of income. Some people prefer safe work and get a limited income. Others prefer work related to risk in order to receive higher income. Thus, all workers are inhomogeneous in their composition and form a number of non-competitive groups, with a certain level of earnings. Moreover, each of these groups may include one or more professions, i.e. In this case, the wages are differentiated by type of work, which can perform a limited number of workers. For example, the surgeon does not compete with the teacher, and the teacher does not compete with the seller.

This is due to a limited proposal of workers who have the ability to become surgeons, as well as those who want and have the opportunity to receive higher education so that, for example, become a teacher, i.e. Abandon current income in favor of future. Consequently, the demand for more capable employees will be much higher than the proposal of these workers. This can be reflected on the graph (Fig. 1.). The upper chart is a reflection of the demand and supply of highly qualified workers or workers who have unique abilities. The demand for the work of such workers is quite high, and the amount (proposal of labor) is limited, leading to high wages (pop stars, model business, sports).

The inverse situation is reflected in the lower chart: the demand for poorly qualified labor is low, and the number of workers (labor supply) offering such labor services is quite high, therefore, the payroll rate of such employees is low (the work of the auxiliary workers at the factory).

Fig.1.

Difference of work on attractiveness. There is a considerable role to play non-monetary factors (working conditions, safety, professional diseases, etc.). In this case, the differentiation of wages arises for certain types of work, on which employees are engaged in the same non-competitive group with the same qualifications. For example, graduates of schools can choose the profession of an employee or go to work for a construction site. The wage of the builder will be higher than the salary of the employee, because There are non-monetary factors at the salary rate begin to influence the payroll. The work of the employee is more attractive than the work of the builder, therefore, to hire workers at a construction site, it is necessary to pay a higher level of wages than they receive employees to compensate for unattractive working conditions. Such differences in wages are called aligning (compensatory) differences in wages.

Consider in more detail compensating differences on the example of such a non-monetary factor as the safety of labor. A higher level of labor safety corresponds to a higher level of remuneration on other things being equal (level education, mental development, experience and enterprise). We will illustrate it on the chart (Fig. 2). We construct the curves U1 and U2 "Salary - Security". The convexity of these curves indicates growth rates with increasing security. U1 is the indifference curve of Ruslana and Marina, who other than what equal conditions are equal in the same level of qualifications. U2 is the indifference curve of Vladislav and Sofia, which have a higher level of qualifications than Ruslan and Marina. Vladislav and Ruslan will prefer a higher level of labor salary at a high level of risk, and Marina and Sophia are a lower level of salary at a lower risk level. At a higher level of qualification, Sofia salary will be lower than that of Ruslan, because Ruslan is very prone to risk, and Sophia prefers safe working conditions, but Vladislav's salary will have a higher level, since it has a higher qualifications.

Fig.2.

Safety requires relevant security costs (for example, installing filters cleansing air). Employers can compensate for these costs by putting their price of products or reducing the salary to employees. Covering additional costs by increasing product prices, manufacturers will lose part of their buyers. Therefore, they will prefer to reduce the salary of employees. But not all employees agree to these conditions, only some of them are ready to abandon their safer working conditions, but have the same level of salary. The optimal level of security will be set by comparing the benefits and costs of these activities. The employer, establishing a lower salary, will be interested in increasing the level of safety of labor only if employees assess it higher than their costs (salary reduction).

Imperfect competition in labor markets. Deviations from the conditions of competition in the form of various mobility restrictions help explain the differences in wages on the same works. The geographical mobility of workers is sufficiently limited. This is due to the reluctance to change its life, habits, fear of new, loss of certain guarantees (experience, retirement rights). Institutional restrictions of mobility are restrictions on the hiring of workers without a trade union ticket or a scientist. Sociological mobility limit is manifested in lower wages for foreign citizens than for citizens of this country. All these factors affect the difference in wages on the same work in various parts of the country.

Differentiation of wages for countries and regions is determined by differences in labor productivity due to differences in technologies, the provisions of production factors, the level of education of the population and the level of development of science and technology.

Conclusion

So, the salary is a remuneration for labor, depending on the qualifications of the employee, complexity, quantity, quality and conditions of work performed, as well as compensatory payments. The work of the employee is based on its economic category. For modern economic categories, a look at wages as on the price of labor. Given the important social significance of wages, its influence on social processes, it is necessary to talk about wages as a socio-economic category. The legal aspect of the socio-economic category "Salary" reflects the compensable nature of the labor relationship.

Unlike economists, lawyers operate on the concept of wages in the narrow sense of the word, having in mind the payment of the execution of the labor function, i.e. Work on the employment contract. The right mainly appeals to the formal side of remuneration, without affecting its socio-economic essence; The right considers salary as an element of labor relationship. In the literature there is a two-way understanding of the wage structure. Some include salary in a narrow sense: the main and additional parts. Others believe that the ships should also be attributed to additional (indirect) payments, which to some extent help to stimulate employee work, improve well-being. It seems that in the case of a strict approach to understanding this issue, the first point of view should be considered more correct. This position is due to the content itself of such a category, as wages (is guaranteed, due to a certain system).

Having considered existing systems and forms of wages, it is worth noting a lot of good parties and explicit advantages. But for more complete satisfaction of personal and social needs, solving the problem of improving the efficiency of production, competitiveness of products, employees of the enterprise must be put into such conditions that will encourage them to increase high-performance techniques, improve the use of production resources. For this, the mechanism of material incentives is advisable to build on scientifically substantiated criteria for assessing the activities of the enterprise, structural divisions. We are talking about the need to use indicators reflecting the final economic outcome of the labor of each member of the team. Currently, there is a situation in the field of wage, for which the complete discrepancy of the previously proclaimed principles with real reality has been established. Their material welfare is not only not associated with the efficiency of production, public utility products, but even with the volume of products produced. Therefore, the first step to improving the wage should be a change in the mechanism for the formation of their labor payment at the enterprise.

The closest goals of state policy in the field of remuneration are:

• · Reform salary;
• · Improving the minimum salary size to the amount of the subsistence minimum;
• · Change of tax policy - reducing taxation from commodity producers; · Strengthening the role of social partnership; Improved information service.

An analysis of the situation in the country with labor payments is evidenced by the extremely imperfect methods of its regulation with the help of both contractual mechanisms and state (regulatory, tax and budget) methods. The Russian economy has many imperfections, including in Russia a poorly developed labor market. Recently, there are significant differences between the amounts of income of the population. This trend adversely affects the well-being of people, in the economy of the country, on the international status of the Russian Federation.

Social processes in modern Russia are complicated and often controversial. The positive trends in the stabilization of the standard of living of the population, observed in the last four years, have not yet allowed (after 15 years of reforms) to achieve even a sufficiently low pre-reform level of income of the population. The establishment of a meeting of new realities of the wage system in Russia "wasteled" at the stage of transit (transitional) forms that are weakly adapted to market mechanisms.

The main condition for conducting economic and social reforms is their systematicity. Numerous facts suggest that, for example, it is impossible to reform the income system or the labor market regulation system, leaving in the "frozen form", without leading a wage system to a civilized mind. In conditions of catastrophically high polarization (differentiation) of the population's incomes, using the experience of Western European countries, to form and implement market mechanisms for leveling and redistribution of income, refuse the archaic average methods for assessing the state and dynamics of income of the population. One of the most significant barriers on the way of the economical revitalization began a shortage of well-paid jobs. Requires a significant revision of the state and local employment policies and regulation of income, the formation of clear benchmarks for employers. We need a state salary regulatory program that allows to motivate Russians to creative and efficient work. In order to reduce the differentiation of wages, state intervention must be moderate.

I believe that this situation in the Russian labor market creates an unfavorable situation in the field of labor morality, that is, employees often lose interest in work. In my opinion, this issue will be open for a long time, so it requires further study.

In the mechanism of improving the management system of the institution providing medical services to the population, an important place belongs to the motivation of labor, the search and introduction of new forms of material incentives for workers, i.e. The creation of conditions that contribute to improving efficiency and quality of labor, the possibility of an objective assessment of its results on the basis of a differentiated approach to pay for labor.

Wages of workers who provide medical services should wear a stimulating nature, orient them to improve the quality of medical care, the rational use of resources, the growth of professional skills and compassion for the patient, take into account the intensity and complexity of professional activities.

For a number of recent years in the Municipal Health Institution (MUZ) "City Hospital №2", Belgorod used a new, differentiated approach to the organization of remuneration of workers, developed with our direct participation.

The main idea of \u200b\u200bthis approach is to evaluate the work of the hospital personnel, expressed through the wage system by the final result. The wage ceased to be a constant value, acquired a premium promotion function by dividing two components - basic wages ("main salary") and stimulating payments.

A new wage system is based on the mechanism for the redistribution of funds from "worse than working" to the "better working" specialist and aims to ensure the interest of medical workers in the final results of its work, as well as the improvement of the management of material, personnel and financial resources of the institution.

The payment of wages to the hospital employees is carried out according to the following scheme: the basic salary for his position is paid for the current month, payment from the stimulation fund - for the previous month, only after the analysis of the revenue and consumables, both the structural units and personally for each doctor.

Basic salary is formed from two sources:

Based on official salaries and rates, taking into account the qualification category, a scientific degree, honorary title, management of the structural division;

Taking into account surcharges at night, weekends and holidays, for the implementation of additional work or execution of duties of the temporarily absent employee (ie, for actually spent time).

The stimulation fund distribution is carried out after summing up the quality coefficients (Table 1).

In the introduction of these criteria, indicators of the effectiveness of medical care, economic efficiency and minimizing costs, where the most weighty is the indicator of the economic efficiency of the patient's treatment.

The administration of Muses "City Hospital №2" reserves the right depending on the success achieved (the introduction of new techniques, thanks to patients and other) to make changes to the accrual of quality ratio.

In the case of substantiated complaints, the doctor for poor performance of its duties is deprived of payments on the quality ratio.

Table 1

Criteria for the quality of medical care workers Muses "City Hospital №2" G. Belgorod for the main categories of employees

Name of criteria	doctors stationary offices	head of the partitions of the hospital of the therapeutic profile	head of the Department of Hospital Surgical Profile
1. Quality of medical care 1.1. Compliance with medical and economic standards
2. Level of labor discipline 2.1. Quality of Medical Documentation
2.2. Compliance with the rules of the internal schedule and guidelines
3. Economic Patient Treatment Efficiency 3.1. Rationality of the use of the hospital, the degree of complexity of the patient's treatment and the coefficient of participation in the treatment of patients
4. Economic efficiency of the department 4.1. Execution of Plan Koiko-Day
4.2. Compliance with the average duration of the patient's treatment
4.3. Level of operational activity (65%)
5. Quality of medical care in the department and organizational abilities 5.1. Satisfaction quality medical care
5.2. Organization of the work of the structural unit

When paying the wages of doctors, penalties for medical errors on examination of the quality of medical care reduce the amount of quality coefficient.

An assessment of the work of the heads of departments is produced by the deputy chief physician for surgical assistance, the deputy chief physician for the medical part in accordance with the criteria developed and approved by the Municipal Hospital No. 2. With the payment of the heads of departments on the results of the examination of the medical and economic control of registry offices for payment for medical services, the medical and economic expertise of insurance claims and the examination of the quality of medical care The amount of penalties will reduce the amount of quality coefficient by separation.

The calculation of the amount of labor stimulation costs is carried out according to the following scheme:

Determination of the amount of funds earned by each structural unit and each specialist individually according to registers of treated patients. For example, in the 1st quarter of 2011, the most profitable medical care profiles, from the point of view of obtaining maximum income per patient, are the surgical department (11246 rubles) and traumatology department (8388 rubles), and the least profitable - otolaryngological department (4275 rubles. );

Subtraction of direct spending spent on patient treatment: medicines and consumables (individual accounting of medicines spent on the treatment of each particular patient; power supply; soft inventory; Paracalinik (on a specific number of studies completed, procedures).

An example of calculating the actual consumption Department of the hospital Muses "City Hospital №2" G. Belgorod is given in Table 2.

The main directions of the financial analysis of the activities of medical diagnostic services for the treatment of patients insured in the basic health insurance system by the basic insurer - the Max-M company are: determining the level of costs of the maintenance of medical diagnostic services; separation of the costs of medical diagnostic services in the subdivisions serviced by them; Analysis of the specific costs of therapeutic and diagnostic services per unit of services provided by the structural divisions of the hospital (Table 3).

table 2

The actual costs of the hospital departments of the MUZ "City Hospital №2" G. Belgorod for the 1st quarter of 2011.

(% to the consumption of separation)

Department	Number of patients	Medical cents		Steam clinic	Passed insured over 100%	Total direct expenses
Anesthesiology
Resuscitation
Gastroenteri-Rological
Gynecological
Rheumatologic
Neurological
Otolaryngological
Ophthalmology
Pulmonological
Therapeutic
Traumatological
Urology
Surgery №1
Surgery №2.

Table 3.

Determining the costs of therapeutic and diagnostic services on various units of the Municipal Municipal Hospital No. 2 of Belgorod on the patients of the Registry of the Insurance Company Max-M for the 1st quarter of 2011.

(per unit of services, rub.)

	The amount of the cost of medical diagnostic services	Planned volume of work of the main therapeutic units, bed	Costs of therapeutic and diagnostic services per unit service
Anesthesiology and resuscitation
Gastroenterological
Gynecological
Rheumatologic
Neurological
Otolaryngological
Ophthalmology
Pulmonological
Therapeutic
Traumatological
Urology
Surgery №1
Surgery №2.

The practice of taking into account the actual costs of the hospital departments Muses "City Hospital №2" G. Belgorod showed that the most expensive article among the direct costs of departments for the treatment of patients, is the article "Medications", which determines the need to take into account the consumption of medicines in terms of volume (in value terms) and For the specific departure of the units (Table 4).

Table 4.

Analysis of the structure of the consumption of medicines on various divisions of the Muses "City Hospital №2" of Belgorod for the 1st quarter of 2011.

Branches that provided services	Number of patients	Consumption of medicines (rub.)	Specific weight in the general costs of medication in the hospital (in%)
Anesthesiology and resuscitation
Gastroenterological
Gynecological
Rheumatologic
Neurological
Otolaryngological
Ophthalmology
Pulmonological
Therapeutic
Traumatological
Urology
Surgery №1
Surgery №2.

All the costs of the institution are formed from the software product according to personalized accounting. When summing the costs, the subtraction of the reserve fund is also taken into account (10% of the planned wage foundation), the cost of remuneration of administrative and management personnel and the administrative and economic part.

The final amount of the amount of stimulation is determined by the amount received minus the estimated basic wage and calculations on it according to the following scheme (Fig.).

Fig. Diagram of determining the size of the Foundation for Streaming Structural Unit (hospital separation) Muses "City Hospital №2"

g. Belgorod

The example below shows the ratio of income and expenses formed as a result of the work of the doctors of the ophthalmic department (Table 5).

Table 5.

The ratio of income and expenses on the example of an ophthalmic department of Muses "City Hospital No. 2" Belgorod for the 1st quarter of 2011.

	Number of treated patients	Income, rub.	Consumption, rub.	Residue, rub.
Total to department

The consolidated ratio of the points of the hospital department of the MUZ "City Hospital №2" of Belgorod and the average payments for separations are illustrated in Table 6.

Table 5.

The ratio of points of departments of the hospital MUZ "City Hospital №2"

g. Belgorod and Middle Payments for Branches for the 1st quarter of 2011.

Name of separation	Number of points for separation	Number of points on the head of the Education	Total points	The cost of the score	The amount of stimulus, rub.	Average payment for 1 person, rub.
Gastroenterology
Gynecology
Rheumatology
Neurology
Otolaryngology
Ophthalmology
Pulmonology
Traumatology
Urology
Surgery
Purulent surgery
Anesthesiology and resuscitation

Thus, the introduction of the quality criteria for medical care and the system for assessing the effectiveness of workers, which implies payment under the final result, has a quick positive effect, it allows to overcome the inertness of medical workers, to level the negative impact of organizational and human factors.

The introduction of personalized accounting for the labor costs of each particular medical worker allows to build a differentiated wage system in the institution, taking into account the coefficient of participation, providing for both the incentive system and the deraint system.

The practice of applying the system has shown that it is a significant motivator for medical workers and has a positive impact on improving the quality of medical services provided to the population contributes to rationalizing the use of economic resources of a medical institution in their conditions of limited.

Literature:

1. Aliyev I.I., Gorelov N.A., Ilina L.O. Economy of labor. - M.: Yurait, 2012. - 671 p.

2. Bakatayeva I.A., Mitrofanova E.A. Organization of recovery of personnel. - M.: Publishing House "Prospekt", 2012. - 164 p.

3. Berger D., Berger L. Encyclopedia of motivation and wages. - M.: Alpina Publisher, 2008. - 761 p.

4. Vetluzhskiy E.N. What contributes to improving the effectiveness of a new system of motivation and wages? // Motivation and wages. - 2008. - №4 (16). - P. 296-301.

5. Vorobyva E.V. Salary in 2012. - 15th ed., Pererab. and add. - M.: Eksmo, 2012. - 1040 p.

6. Davydov S.A., Kostin R.A. The development of wage theory in the context of transformation of business practices in the era of social modernization // Innovation. - 2009. - №05 (27). - P. 12-17.

7. Mitrofanova E.A., Ivanovskaya L.V., Svistunov V.M. Organization, normalization and regulation of staff. - M.: Prospekt, 2012. - 64 p.

8. On the basis of the health of citizens' health in the Russian Federation: Federal Law of the Russian Federation of November 21, 2011, No. 323-FZ.

9. On compulsory health insurance in the Russian Federation: Federal Law of the Russian Federation of November 29, 2010, №326-ФЗ.

10. Czechanov O.V. Features of planning and accounting in therapeutic and preventive institutions of the Ministry of Health of the Russian Federation // Economist of the Medical Institution. - 2011. - №9.

1.2. Normal and real wages. Essence and mechanisms of indexing and wage protection

1.3. Wages, principles and basic elements of its organization. Salary Organization Models

1.4. State wages regulation

Market regulation mechanism of wages

State regulation of wages

1.5. The system of contractual salary regulation. The role of the International Labor Organization (ILO) in the regulation of remuneration

Topic 2. Tariff system, its structure and functions

2.1. Essence, appointment and main elements of the tariff system. Calculation of medium-sized tariff values

Tariff system

1.Tariff mesh 2.Tarifable discharges 3.Tariff coefficients

4.Tarifable bets

5. Excellent salaries, schemes of official salary

6.Trift-qualifying directories and characteristics

7. "Naddifriction" Terms of remuneration (surcharges and surcharges to tariff rates)

Tariff and qualification characteristics of workers

1. Characteristics of work

1. Support duties

2. All know

2. All know

3. Requirements for qualifications

3. Examples of work

2.2. The main stages of the development of an intra-organizational tariff system

1. Definition of the minimum tariff rate of the first discharge

2. Building a "tariff vertical" - the system of tariff rates of the 1st discharge, differentiated by the main tariff-forming factors.

3. Building the "tariff horizontal" - the actual tariff net.

4. Determination of performer wages

2.3. Tariff system of remuneration of employees of the budget sector and the direction of its improvement

2.4. Nadezhdarithic conditions for remuneration: surcharges and surcharges to tariff rates.

Supplements and allowances

For the purpose of establishing

To warranty establishment and payments

By field of application

2.5. District regulation of wages.

Topic 3. Forms and wage systems

3.1. Forms of wages, their overall characteristics and conditions of application

3.3. Mixed and differentiated wage systems

3.4. Features of the organization of collective remuneration

1. The decision, which part of the earnings is subject to the distribution on the collective system

2. The choice of salary-forming factors, on the basis of which the earnings of each employee will be determined.

3. Selection of optional option

5. Determining the procedure for establishing the CTU

3.5. Rotary wage systems

Rotary wage systems

Individual

Collective

Basic bid.

Simple

Topic 4. Planning funds for the work of the work of staff on the enterprise and its divisions

4.1. The structure of the employer's costs for labor. Wage Fund and Social Payments, their components

One-time, associated with the movement of labor (depend on the number of hired and dismissed)

Labor costs

4.2. Enlarged methods for planning wage fund

4.3. Detailed planning of the wage fund at enterprises by elements of its structure. Planning average wages and salary costs on the ruble of products.

Foundation for the annual (monthly, quarter) wages of workers

Foundation for the annual (quarterly, monthly) wages of managers, specialists and employees

Fund of wages of workers of the non-industrial group (staff of non-core activities)

Non-standard wage fund

4.4. Distribution of funds for wages between the structural divisions of the enterprise (organization)

Methods of distribution of the wage Fund for enterprise divisions

Topic 5. Analysis of the spending of the wage fund and organization of remuneration

5.1. Methods, objectives and organization of analytical work in the field of wages in the enterprise

Wage analysis

Wage analysis

5.3. Detailed (in-depth) analysis of the spending of wage fund, average wages, salary costs for 1 ruble products

Table 5.3.2. Dependencies used when analyzing average wages.

5.4. Analysis of the rationality of the organization of remuneration and effectiveness of applicable forms and payment systems

5.5. Wage reporting and wages: Primary accounting documentation and forms of federal state statistical observation

5.6. Development and economic substantiation of proposals on the more rational and efficient use of funds for labor

1. If at the design stage of the event it is possible to calculate the cost of a unit of products after its implementation:

1. If at the design stage of the event it is possible to calculate the cost of a unit of products after its implementation:

3.3. Mixed and differentiated wage systems

Mixed wage systems Includes elements of both piece and time-based systems, so sometimes they are called piecework-lethal.

Example: With a time-based payment system, the seller gets a monthly salary of 7,000 rubles. To increase his interest in increasing turnover, replace this system for mixed. We divide the salary into two parts: the first, component, for example, 60% of the salary, forms a new salary in the amount of 7000 × 0.6 \u003d 4200 rubles. This is a guaranteed part of the seller's earnings for spent time.

From the remaining amount: 7000 - 4200 \u003d 2800 rubles. A piece of charge is calculated for a thousand rubles of turnover. Let the average month turnover for the previous quarter amount to 40 thousand rubles. Based on this, a piece of charge will be equal to: 2800: 40 \u003d 70 rubles. For a thousand rubles of turnover.

Now, according to a mixed system, the seller's earnings consists of two parts: a monthly salary and a piecework earnings on the rates accrued depending on the amount of the monthly turnover.

If the year turnover was 45 thousand rubles, the seller's earnings will be equal to: 4200 rubles. + 45 × 70 rubles. \u003d 7350 rub.

Differentiated wage systems It is assumed to change the payment level per unit of work when the level of execution of tasks from a certain installed base taken for the standard is assumed.

First such a system became sHELLY SYSTEM OF WARRTMENT TYILAR (USA). The tariff rates used to calculate the rates (the so-called "calculated tariff rates") change in it depending on the level of rules (Table 3.3.1.)

Table 3.3.1. A piece of payment system of Taylor.

Example:

If the worker performed a task by 100%, that is, made 100 parts, it will receive: 100 × $ 0.8 \u003d $ 80. By completing a task by 90% and manufacturing 90 parts, it will receive: 90 × $ 0.64 \u003d $ 57.6, that is, 72% of the basic earnings. If the worker, on the contrary, exceeded the task by 110%, producing 110 parts for shifting, its earnings will be: 110 × $ 1.04 \u003d $ 114.4, an increase of 43% of the basic earnings.

In the Bart Merrick system (USA) Norma included not the average time for the time spent on the individual elements of the operation performed, but the minimum time in the observed group. Accordingly, only individual, the best workers are capable of exceeding such norms.

Accordingly, a system of tariff rates used to calculate piece rates were built (Table 3.3.2.)

Table 3.3.2. Barta Merica system.

GANNTA system (USA) is a mixed version of the differentiated wage system, including the elements of the time-based form of remuneration. Conditions for payment When applying this system, the following are shown in Table 3.3.3.

Table 3.3.3. GANNTA system

The system creates strong incentives for performing and over-fulfillment of tasks, as well as advanced training for performing particularly important and responsible works.

Example:

Let the calculated tariff rate of the splitter equal to $ 10, a volunteer - $ 8.5. The rate of time on the product is 0.5 norm. The base piece price is equal to: $ 10 × 0.5 \u003d $ 5. Under the condition of 100% of the implementation of the norms per month (168 hours), the worker will produce: 168: 0.5 \u003d 336 parts.

If a worker, spent 168 hours, performed the norm by only 95%, he will receive: 168 hours. × $ 8.5 \u003d $ 1428.

After performing the norm by 100%, it will receive: 336 children. × $ 5 \u003d $ 1680.

When performing the norm by 110%, the worker will produce: 336 × 1.1 \u003d 370 parts. Accordingly, its earnings will be: 370 children. × $ 5 \u003d $ 1850.

If a particularly important work was performed, the price will increase by 40% and increase to: $ 5 × 1,4 \u003d $ 7. In this case, the work hours: 370 children. × $ 7 \u003d $ 2590.

Atkinson System (United Kingdom) resembles a GANNTU system and is also a mixed differentiated system (Table 3.3.4)

Table 3.3.4. Atkinson's system

Level of rules	Terms of payment
	Massage payments, at tariff rates of volunteers (33% below the tariff rates of partners of the corresponding discharge)
from 76 to 99.9%	Complete payment, according to rates calculated on the basis of a tariff rate, gradually increasing to the tariff rate of the partner of the appropriate discharge (by 1.32% for each percentage of improving the performance of production standards excess 75%)
	Complete piecework salary and surcharge in the amount of 5% earnings
Over 100%	A promotion scale is applied, which provides an increase in tariff rates used to calculate piece rates, 5% for each percentage of overfulfilling norms.

Discardial systems can be attributed to differentiated systems. piece-progressive system wage. It is usually introduced for a limited period in case there is a need to create additional interest in increasing the volume of products. Earnings on a piece-progressive system is charged as:

S dm-prog. \u003d P Bases × in the base + p prog. × in sv / databases, where:

S dm-prog. - Earnings on a piece-progressive system, rub.

In the bases - production within the base level of rules, pcs.

In SV / Basm - Development of the base level of rules, pcs.

P Bases - Basic Ralance per unit of products, rub.

РЗР. - Progressive rates per unit of products, rub.

Example:

Let the two-level scale acts the base level of the rules of 105%, up to this level, the products are paid on the usual (base) rates of 20 rubles. Piece, in the range over 105 to 110% - at a racination increased by 30%, in the range of over 110% - at a racination increased by 50%.

Replaceable output rate - 8 pieces. Having worked 22 shifts worker made 198 details. After completing the norm by 105%, it would produce: 22 × 8 pcs. × 1.05 \u003d 185 parts; After completing the norm by 110%, respectively: 22 × 8 pcs. × 1.1 \u003d 194 details.

Consequently, 185 parts are paid on the main price; At the rate of 30%: 194 - 185 \u003d 9 parts, at a rate of 50%: 194 - 194 \u003d 4 details.

Partly progressive earnings will be:

185 × 20 rub. + 9 × (20 rubles. × 1,3) + 4 × (20 rubles. × 1,5) \u003d 4054 rub.

There are I. piecework and regressive payment systems one of which is halsi system . In this system, the earnings of the worker is formed from two parts:

tariff earnings for spent time: T ch × t OTR (hour);

"Premiums for the Saved Time": (Tr N - T OTP (HOUR)) × T ch × to r;

T ch - hour tariff rate;

T OTR (hour) - actually spent time, hours;

Tr n - normalized labor intensity of actually made products, normo hours;

K P is the regression coefficient (lowering coefficient less than a unit, usually from 0.3 to 0.75).

Earnings on a piece-regressive system Helsi is calculated as:

S md-regr. \u003d T ch × t Otr (hour) + (Tr n - t OTR (hour)) × T ch × to p

Example:

The hourly tariff rate is $ 10, the time rate per item is 0.5 norm-hours, a replaceable output rate - 16 parts. Regression coefficient - 0.6. Then, if, spending an 8-hour shift, the worker made 16 parts, its earnings will be: $ 10 × 8 hour. + (16 children. × 0.5 N-hour. - 8 o'clock.) × $ 10 × 0.6 \u003d $ 80 The amount of earnings is equal to the tariff earnings for the spent time, that is, a "stagnation", due to the over-compliance, is absent.

If the worker exceeded the task, making 20 parts for shifting, its earnings will be $ 10 × 8 hours. + (20 children. × 0.5 N-hour. - 8 o'clock.) × $ 10 × 0.6 \u003d $ 92 With simple piece payment, the employee would get more, (piece of charge \u003d $ 10 × 0.5 N-hour. \u003d $ 5, simple coherent earnings: 20 children. × $ 5 \u003d $ 100).

If the worker did not fulfill the task, making 14 products per shift, it will receive: $ 10 × 8 hour. + (14 children. × 0.5 N-hour. - 8 o'clock.) × $ 10 × 0.6 \u003d $ 74 With simple piecework, earnings would be less: 14 children. × $ 5 \u003d $ 70

A simpler version of a piece-regressive wage system is built on the principle of a piece of progressive, but uses ralance drop score When overfulfilling the rules of production compared to the established base: Earnings of the employee grows slower than its development. The use of such a system is possible, for example, with a temporary drop in the volume of production in the enterprise, the absence of orders, if it is advisable to preserve employees employed on it.

Organization's theory: A summary of Tyurina Anna lectures

3. Salary Differentiation

Wage - This is an extremely non-permanent indicator. It is determined directly by the quality of labor, as well as professional training of an employee. In this regard, its differentiation is a phenomenon is quite objective, this is due to the fact that the composition of employees is extremely dynamic, there is no balance between professional categories and specialties. In addition, salary rates are determined by the current situation in the labor market. Its elements, respectively, are demand and supply to the special product "Working force", as well as competition and the cost of a unit of labor expressed by wages.

There is an inverse relationship between the number of in-demand workers and wages: as the wage increases, the entrepreneur reduces the staff of employees, and, on the contrary, with an increase in the number of workers, wages per unit of worker decreases. This is primarily due to the action of the law of decreasing labor productivity, i.e., employees are carried out until the utmost usefulness of each of them is high and satisfies the needs of the company.

A somewhat otherwise behaves a line of sentences. First there is a substitution effect: with increasing real wages, the number of people willing to get to work inert increases. But when a certain level of income is reached, labor increase ceases to be prioritized and replaced by leisure, therefore, the effect of income occurs.

In general, the differentiation of wages is determined by the limitations of two types of employee mobility.

1. Professional mobility barriers:

1) Differences in vocational training. As you know, the salary directly depends on the employment of the employee, the degree of his professionalism and responsibility. Therefore, the workers of the same labor collective can receive inexpensively for their work in accordance with additional accruals to the main wage;

2) Lack of funds for the purchase of qualifications. Investments in human capital are extremely expensive, and the problem of commercial education is particularly acute today;

3) lack of information on the availability of work. Often, potential employees cannot realize themselves because they do not have sufficiently accurate information about the magnitude and structure of demand in the labor market;

4) discrimination on the national and other sign. As a rule, good jobs with decent pay are intended for indigenous people of a country, so all migrants and refugees, as well as people of other nationalities act as cheap labor;

5) inconsistency of working conditions desires for the employee.

2. Territorial mobility barriers:

1) providing the population by municipal housing;

2) Non-purpose of the rental of housing and mortgage rental (lending to the security of real estate). Today, this problem has decided somewhat, the mortgage lending market has received widespread development. In accordance with this, you can easily change the place of work, even if it is in another city or region. Another question is whether it is worth the debt of 20 years old;

3) restriction of the registration of the residence;

4) lack of funds for moving and arrangement;

5) the habit of not changing the residence;

6) the ineffectiveness of employment service and labor exchange.

Thus, all the above reasons for the imbalance of demand and supply in the labor market, one way or another have a great influence on the dynamics of wages: it varies in regions, cities and climatic zones in accordance with the working conditions and the degree of importance of a certain specialty.

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