In pursuit of profits Manager should not forget the team of specialists and ordinary workers who help build it a thriving business.Higher degree awards and boasting of diligence and labor for them is, oddly enough, wages.Good leaders who truly appreciates the work of his subordinates, is not sorry no money in gratitude for the achievement of its goals.However, sadly, the reserved labor money funds have come to an end.Only by doing analysis of payroll, we can understand how these funds are used effectively, and where did they cost overruns or savings.
Remuneration - a reward the employee (in cash or in kind) for embedded them mental or physical labor in the creation of enterprise.
wage fund - is the total salary of all employees of the organization, expressed in monetary terms.Salaries related to expenditure, which reduces income, and depending on the type of activity can reach half the total costs of the enterprise.In addition to salaries, it includes: bonuses and employee benefits, various compensation for harmful working conditions, stipends, overtime work, payment of downtime, as well as social and pension contributions, paid vacations, trips and other benefits.
Analysis of payroll perform the same scenario as the analysis of other spending categories of the enterprise.After gathering all the necessary information, including targets, studied data characterizing the level and dynamics of the enterprise fund spending in general and for categories of workers.It is worth paying attention to the labor and time-worker piece workers, as well as managers, professionals, workers, maintenance staff.
reasons for cost overruns or cost savings from the wage pieceworkers be found in improperly installed workload standards and costs for the work.The analysis of payroll time-worker , please note that inaccurate Calculated volume of work can lead to an overestimation of their number.Increased percentage of managers and professionals may not always be reflected in productivity growth, but clearly evident in overspending on their payment.
Analysis of payroll must include the study of its structure, changes in the level and dynamics of the categories of payments.You can hold on the division of the variable part reflecting wages for piece-rates and bonuses, and a constant part, including time-worker wages and various surcharges.Particular attention is paid to the non-productive payments , including overtime, payment of downtime, time spent on the marriage.In most cases, it is necessary to search for the causes unnecessary expenditure of wage growth.
For more in-depth study and identify causal relationships with other factors affecting the deviation of labor costs from the targets, performing the analysis of payroll, you can use factor analysis .It examines the impact of a change in the salary cost items such economic phenomena and processes, such as the introduction of new technologies, work organization, the structure of production, sales price.
to reflect the overall efficiency index fund expenditures should know one golden rule - the growth dynamics of the company's income from the increase in productivity must outpace exceed the dynamics of growth in labor costs.The indicators of the dynamics of wages should be correlated with data representing the profitability and productivity of the company, by division and the main products.Calculating the cost-effectiveness ratio of wages being the amount of revenue (profit, gross output) or business units in the amount of salary of staff of the unit.
analysis of payroll should not become a reason for reducing the awards paid to employees of the enterprise, because it can cause a decrease in the share incentive component of remuneration, respectively, reduced productivity and, as a consequence, lead to the loss of the profits of the enterprise.
