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Russian Federation

Ministry of Education and Science

Federal State Budgetary Educational Institution of Higher Professional Education

Tyumen State University

Institute of Mathematics, Natural Sciences, Information Technologies

Department of Botany, Biotechnology and Landscape Architecture

Test

subject: Management

on the topic: Non-traditional labor incentive systems in organizations

Completed:

Yanbaev A.S.

Tyumen 2012

• Introduction
• 1. Literature review
• 1.1 Stimulating labor in enterprises
• 1.2 Traditional methods of stimulating labor in enterprises
• 1.3.4 Bonus systems
• 2. Research results
• conclusions
• Bibliography

Introduction

As is known, traditional methods of labor incentives have significant drawbacks. With the traditional remuneration system, material incentives for an employee consist of two parts - wages and bonuses, which leads to such disadvantages as the lack of linking the amount of the bonus to the results of the employee’s work, centralization, “independence” of the amounts of bonuses of an individual employee from the income of the entire organization, low growth rate of wages for workers at various levels in “detachment” to the dynamics of the labor market.

To overcome these shortcomings and reduce their number, along with traditional methods, non-traditional methods of stimulation are used. These methods are especially widespread in Western countries. Non-traditional methods in combination with traditional ones should more effectively stimulate work at the enterprise and increase labor productivity.

The purpose of this work is to study non-traditional methods of stimulating labor.

Tasks:

1. Familiarize yourself with the concepts of traditional and non-traditional methods of stimulating labor.

2. Compare these methods, identify the advantages and disadvantages of non-traditional methods.

3. Assess their possibility for practical application in enterprises.

1. Literature review

1.1 Labor incentives in enterprises

Stimulation as a way of managing the labor behavior of an employee consists of purposefully influencing the behavior of personnel by influencing the conditions of their life, using the motives that drive their activities.

In the broad sense of the word, incentives are a set of requirements and a corresponding system of rewards and punishments. Incentives presuppose that management bodies have a set of benefits that can satisfy the employee’s significant needs today and now and use them as a reward for the successful implementation of labor functions. There are moral, organizational and a number of other types of incentives.

Incentives can be any benefits that satisfy significant human needs, if their receipt involves work. Stimulation is an external motivation, an element of the work situation that influences human behavior in the world of work, the material shell of personnel motivation.

The purpose of incentives is not to encourage a person to work at all, but to encourage him to do better (more) what is determined by the labor relationship.

1.2 Traditional methods of stimulating labor in enterprises

The traditional compensation system is a system of employee remuneration, which is based on the principle of determining the remuneration of each employee (the amount of official salary and a set of material benefits) as a function of two variables: the internal value of the workplace for the organization and its absolute (market) value.

Traditional bonus systems, as a rule, consist in the fact that for achieving certain results (bonus characteristics), the employee additionally receives an amount equal to a certain percentage of the tariff rate (salary).

Thus, the size of variable payments still depends on the size of the base ones. This leads to the shortcomings of conventional bonus systems.

Traditional incentive methods include a time-based wage system. labor incentives bonuses

With a simple time-based system, wages are calculated at the established tariff rate (salary) for the time actually worked.

According to the method of calculating wages, a simple time-based system is divided into three types:

· hourly;

· daily wages;

· monthly.

Time-based bonus system of remuneration. T

Traditionally, time-based wages, supplemented by bonus payments for fulfilling the plan for the volume and quality of products, careful treatment of equipment and tools, economical use of raw materials, etc., are widely used at enterprises both in foreign countries and in Russia.

The effectiveness of the time-based bonus system is ensured not only by bonus payments, but also by the establishment of standardized tasks for time workers.

To establish standardized tasks at the enterprise, technically sound labor standards must be developed.

The time-bonus wage system is used to pay managers, specialists, other employees, as well as a significant number of workers.

1.3 Non-traditional labor incentive systems

These include full compensation systems, which are based on the principle of a rational combination of all types of payments based on the fact that:

* basic pay corresponds to the market value of the employee based on his level of education, qualifications, skills and competence. Thus, the basic payment is personal in nature;

* variable payments depend on the results of the work of a working group (team) or the entire company, as well as on the contribution of a particular employee to achieving common goals and improving the work of the entire company as a whole (and not just at one workplace).

Variable payments (from time to time in the literature they are conventionally called non-traditional methods of motivation) include, in particular:

1) variable wage systems (or personal incentive systems);

2) group bonus systems;

3) payment systems for knowledge and competence, etc.;

4) bonus systems.

Let us consider these non-traditional remuneration systems in more detail.

1.3.1 Variable wage systems

Variable wage systems traditionally include such forms and methods of remuneration as piecework wages, bonuses, the size of which depends on the hourly wage rate (traditional bonus systems), commissions (sales promotion system), receiving a fixed percentage of the margin under the contract, receiving a fixed a monetary amount for each unit sold, as well as personal bonuses for managers, etc.

Variable wage systems are based on certain criteria, the fulfillment of which requires the employee to receive additional remuneration. Calculation formulas are used to determine the amount of remuneration.

The close connection between the achieved results and the amount of remuneration determines the effectiveness of such systems in terms of stimulation and motivation of work. Their advantages over other types of variable payments include the fact that each employee is able, without the help of others, to quantify the results of his own labor (he understands the number of products made, the number of units sold, etc.). In addition, little time passes between the result of work and the reward, which increases the visibility of the “result - reward” connection.

At the same time, systems of variable wages (personal incentives) in many versions are aimed at developing competition between individual employees of the company.

The piecework form of remuneration is one of the forms of the tariff system and is used where it is possible to take into account the quantitative characteristics of the results of labor and standardize it.

With the piecework form, the employee’s labor is paid at piecework rates in accordance with the quantity of products produced (work performed, services provided). Note, however, that piece prices are determined by two methods:

* dividing the hourly (daily) tariff rate corresponding to the level of work performed by the hourly (daily) production rate;

* multiplying the hourly (daily) tariff rate corresponding to the level of work performed by the established time standard in hours (days).

Thus, the piecework form of remuneration is a modified form of hourly payment, although at first glance it may seem that payment is made only on the basis of the results of work.

The piecework form of remuneration is convenient for the employer, since it provides for payment only for practically produced products (work performed, services rendered). Unproductive work is not paid. But the stimulating value of this form of remuneration is reduced by the fact that the employee has the opportunity to find an enterprise that has higher tariff rates and where he will receive the same or greater remuneration without increasing labor productivity.

It is possible to increase the interest of workers in increasing productivity and improving the quality of labor by introducing additional conditions that affect the procedure for calculating wages. At the same time, the following types of piecework wages are distinguished (typical for Russian companies).

The piece-rate progressive form of remuneration involves the introduction of ordinary (to pay for products produced within established standards) and inflated prices (to pay for products produced in excess of standards).

Thus, a prerequisite for the employee is to ensure some initial level of output, called the norm. Piece prices can increase evenly depending on the level of exceeding standards in accordance with the pricing scale adopted by the enterprise.

Based on the above, we note that one of the disadvantages of this form of remuneration, which prevents its wide dissemination, is that the choice of the initial base (norm) is difficult. It is not always possible to correctly establish the relationship between the quantity, quality of labor and the amount of its payment.

The piece-rate-bonus form of remuneration means that an employee’s salary consists of two parts: piece-rate earnings and a bonus accrued for specific characteristics of the work (for example, for high-quality completion of a task on time).

In contrast to the usual piecework form, or the progressive piecework form, when the wage rate is higher, the more products the employee produces, the piecework-bonus form provokes the employee not to overfulfill the task, but to fulfill quality characteristics, provided that the task is completed in full.

For example, this form of remuneration will be quite effective in provoking a worker on an assembly line to seriously carry out a given amount of work while ensuring the appropriate quality. In this case, it is not necessary to overfulfill the task, but underfulfilling the task is also unacceptable. Since failure to complete a task by one employee leads to economic losses for the company due to interruptions in subsequent production areas, as well as penalties due to the failure of the company’s contractual obligations, diversion of working capital to create a compensatory stock of parts, etc. The remuneration system must be structured in such a way that the worker will suffer financially if the task is not completed.

Abroad, various penalty systems are widely used for these purposes. In our country, the Labor Code does not provide for such a form of punishment as a fine, i.e. It is illegal to fine workers. It would be more correct to establish a relatively small tariff rate (basic payment) with the simultaneous introduction of bonuses for completing a task, provided that quality characteristics are also fulfilled. At the same time, bonuses (variable payments) must constitute a significant part of earnings. Only in this case will non-receipt of the bonus have a noticeable impact on the employee’s financial situation.

Commission systems (sales incentive systems) are more successfully used by enterprises that are aimed at achieving short-term goals. Over time, their effectiveness decreases due to the influence of countless external and internal factors that limit further growth in sales: due to market saturation, obsolescence of products, opposition from competitors, etc.

Personal bonuses for managers depending on their goals. In accordance with the Decree of the Government of the Russian Federation dated March 21, 1994 N 210 “On the terms of remuneration of management of state-owned companies when concluding employment agreements (contracts) with them” for management of state-owned companies and joint-stock companies in which the share of state ownership in the authorized capital exceeds 50%, provides for the payment of remuneration for the results of the financial and economic activities of the company. The indicator depending on which the amount of remuneration is determined is profit.

The bonus system for managers can also be multifactorial. In this case, the following must be determined:

* list of goals (characteristics of financial and economic activities) affecting the size of the bonus;

* specific weight of each indicator;

* quantitative values ​​of the indicator (level of merit).

1.3.2 Group bonus (incentive) systems

Group bonus (incentive) systems involve payment of remuneration based on the performance of the company as a whole (from time to time they are called systems for sharing general savings). A variation of this category of variable payment systems is, for example, the role of employees in the company’s profits: the distribution of a certain percentage of the profit received by the enterprise among its employees. At the beginning, the use of this system was typical for manufacturing companies, but now it is widely used by enterprises providing various services.

Group bonus systems may also include providing company employees (most often managers) with the opportunity to purchase company shares at a fixed price at a certain point in time in the future.

In addition, group bonus systems include: bonuses based on management by objectives, bonuses based on the performance of departments, bonuses for temporary working groups.

1.3.3 Payment systems for knowledge and competence

Each organization is interested in constant development and strengthening of its position. Therefore, in such conditions, the system of payment for knowledge becomes very effective.

The system of payment for knowledge and competence assumes that the amount of remuneration for an employee depends on his knowledge and skills used in his work. When applying such a system, it is possible that highly educated and highly qualified employees receive higher pay than their colleagues who are higher up the career ladder, but do not have such education and qualifications.

The main problem is to determine exactly those skills and knowledge for which the organization is willing to pay its employee. The set of this knowledge cannot and should not be permanent. This would lead to stagnation. It must constantly change and improve

1.3.4 Bonus systems

Bonus systems (“reinforcing programs”) are built on the fact that bonuses are given to employees at the discretion of the manager, based on his subjective decision. At the same time, employees only know a social goal, which they are obliged to strive to achieve, but a detailed explanation of what needs to be done to receive additional remuneration is not given. Since there is no objective assessment of the results with which the reward is associated, it (the reward) is naturally not guaranteed.

Bonus systems orient (stimulate) the employee to develop the required model of behavior, which reflects the norms and values ​​recognized by the company (including corporate culture, loyalty, the feeling of satisfaction from belonging to the enterprise, etc.).

The advantage of bonus systems is their elasticity, since the criteria by which bonuses are awarded can be simply changed, and there is a minimum of bureaucratization during implementation. At the same time, the shortcomings of such systems are obvious:

* the connection between the results achieved in work and remuneration is not obvious, which reduces the motivation of staff;

* expenses for paying bonuses are reserved at the beginning of the financial year, so the financing of such programs is practically not related to the fruits of the company’s activities as a whole and to the fruits of the activities of a particular employee, for which bonuses are paid;

* the subjectivity of these programs makes it possible to pay bonuses regardless of actual results (based on the “like it or don’t like it” principle);

* employees, on the one hand, may become dissatisfied if they are not paid bonuses; on the other hand, there may be a feeling of “obligation” to pay bonuses. At some enterprises, in order to avoid conflicts, bonuses are paid in turn to all employees, regardless of work results.

Bonus-based bonus systems include, for example, bonuses for completing particularly important tasks, bonuses for innovation proposals, etc., which have become widespread in Russian enterprises. The peculiarity of these types of bonuses is that at first the employee does not strive to receive additional remuneration, but to make his own contribution to improving the work of his company, to the common cause. Therefore, the purpose of remuneration is not simply to reward the employee for what has already been done, but to create an incentive for further efforts.

Bonus systems, along with cash payments, provide for the possibility of non-cash rewards. For example, an excursion, a trip to a holiday home, etc. can be organized for the best employees of the company. This can also include gifts to employees for holidays, anniversaries, etc.

Some companies, as bonuses, allow their employees to use, for example, company cars for personal purposes (in the evenings and on weekends), while compensating for the costs of purchasing gasoline, etc.

1.3.5 Non-material incentive methods

Not only money can serve as a means of motivation, but also anything that helps strengthen a person’s sense of self-esteem.

1. Moral incentives - the transfer of information about the employee’s merits in the social environment. It is useful to distinguish moral incentives of general action and target ones (among the latter are standard and competitive ones).

2. Paternalism (caring for the employee). This is a special way of organizing the atmosphere of a company (division), in which the emphasis is on informal relationships, a wide range of opportunities for personal communication between employees, the manager becomes the revered “head of the family”, taking responsibility for the problems and difficulties of his subordinates. Natural incentives and social guarantees are widely used, and leaders are cultivated within the team.

3. Organizational incentives - stimulation by the content, conditions and organization of work (autonomy at work, the right to self-control, incentives with free time / flexible hours, contractual form of employment, etc.).

4. Participation in management:

· complete and timely information;

· participation in decision-making;

· participation in decision making.

· Participation in co-ownership:

· participation in profits;

· participation in capital.

6. Career and development (career planning, work with personnel reserve, short-term and long-term training, mentoring, promotion, horizontal career, etc.).

7. Negative incentives (displeasure, punishment, threats of job loss, etc.).

The method of forming the desired motivational structure of personnel stands apart from all the previous ones. Usually, two tasks are solved for this: creating conditions conducive to the development of the desired motivational structure in the team and selecting applicants with the desired motivational structure.

2. Research results

Non-traditional systems can be classified as advanced and more flexible methods of stimulating labor, which has a positive effect on the comfort of workers and, as a result, increases their productivity. These methods require more sensitive leadership and a certain level of qualifications from managers.

To maintain staff performance, the manager must regularly monitor the situation in the organization. For this, it is important to develop systems for assessing labor efficiency and certification.

To meet the need for personnel, especially in a situation of closed personnel policy, it is important to promote existing personnel; this creates a very special, patriotic attitude towards the organization.

Career planning and personnel training procedures help both the organization and personnel to predict the satisfaction of both organizational and individual goals of professional and job growth.

To effectively apply the theory of reward for non-financial incentives for personnel, certain factors must be taken into account.

Firstly, it should be remembered that if there is a system for reinforcing the results of work, the employee’s interest increases, and with motivation that does not depend on the results of his work, it decreases.

Secondly, the model can be applied with an individual approach to non-material incentives for key employees of the company only after assessing their preferences.

conclusions

Non-traditional incentive systems expand the ways of stimulating the work of personnel; their correct use increases labor productivity. This can be observed in specific examples - in Japanese companies, where a sense of patriotism and lifelong attachment to one enterprise is expressed, in many Western companies, enterprises associated with creative professions.

A very important condition for the success of such an incentive strategy is openness and trust in relations between management and employees: constant and accurate information about the production and economic situation developing at the enterprise, about changes in the relevant sectors of the market, about expected prospects, planned actions, and the success of their implementation.

Bibliography

1) Alimarina, E.A. Labor remuneration in the Russian economy / E.A. Alimarina // Bulletin of Moscow University. - 2005. - No. 5. - P. 37-54.

2) Bolshakov A.S., Mikhailov V.I. Modern management: theory and practice. St. Petersburg: “Peter”, 2001. 416 p.

3) Gusev A.V., Surkov S.A., Boyko Yu.P., Putin M.E., Lukashev A.M., Khrupalov A.A. Motivation of personnel in the presence of a “potential hole” in society // Personnel Management. 2006. No. 3. P. 54-60.

4) Zaslavskaya T.I., Shabanova M.A. Illegal labor practices and social transformations in Russia // Sociological studies. 2002. No. 6. P. 3-17.

5) Clement K. Informal practices of Russian workers // Sociological studies. 2003. No. 5. P. 62-71.

6) Kupriyanova Z., Khibovskaya E. Labor motivation in new economic conditions // Man and labor. 1994, - No. 10.

7) Traditional and non-traditional labor incentive systems.

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Internal regulatory documents on personnel incentives

The personnel incentive system developed at the enterprise must be formalized in the form of local regulations. This can be a single internal company document (Regulations on remuneration and material incentives), which defines the conditions and mechanisms of monetary remuneration for employees, or a whole series of documents that separately prescribe the wage system, bonus system and social benefits system. In any case, the structure and content of the Regulations must contain the goals and objectives of the document, an indication of the categories of personnel covered by the document, a description of the system and mechanisms for determining the fixed and variable parts of monetary remuneration, the validity period of the regulation and the conditions for its modification.

The use of local regulations regulating remuneration issues makes it possible to obtain social efficiency due to the following factors.

From a company management perspective:

A system and consistency appears;

The presence of clear rules for setting salaries makes staff more loyal and interested;

Increasing the attractiveness of the organization as an employer;

Material motivation of personnel becomes an effective tool for managing the development of the organization;

The size of the wage fund is made predictable and understandable;

When developing and implementing a motivation and incentive system, clear criteria for assessing employees and departments focused on achieving the goals of the organization are used;

The number of social conflicts associated with dissatisfaction with the payment system is decreasing.

From a personnel point of view:

Clarity is brought and strict rules are established regarding the formation and payment of wages, there is no longer a reason for dissatisfaction;

Social tension in the team is reduced;

Transparency appears in the wage formation system - the employee can calculate for himself whether he was paid interest and bonuses correctly;

The opportunity arises to manage your income - it is clear what each employee needs to do for the organization in order for individual income to increase.

Remuneration regulations are usually developed by the management of the organization, and hired personnel are invited to accept and comply with its terms.

Dictionary of personnel management. Personnel is the personnel of organizations, including all employees, as well as working owners and co-owners.

Employer is an individual or legal entity (organization) that has entered into an employment relationship with an employee. In cases established by federal laws, another entity endowed with the right to conclude employment contracts may act as a worker. The rights and obligations of R. in labor relations are exercised by: an individual who is R.; management bodies of a legal entity (organization) or persons authorized by them in the manner established by laws, other regulatory legal acts, constituent documents of a legal entity (organization) and local regulations.

Stages of development of the Regulations on remuneration:

1. Creation of a commission to develop the Regulations. Since this Regulation is one of the main local regulatory documents, the participation of heads of structural divisions is necessary in the development and approval of its individual points. In addition, various specialized specialists from the remuneration department, human resources department, and legal department are involved in the work. The commission is headed, as a rule, by the HR director.

2. Determination of the subjects to which the Regulations on remuneration apply. As a general rule, personnel are persons who have an employment relationship with the company.

The provisions on remuneration do not apply to persons providing services under civil contracts. The other entity is the employer. Most often, according to tradition, it is designated by the concept of “administration”. Instead of "administration" you can use the term "management".

3. Formulation of the basic principles of organizing remuneration. In the regulation of social and labor relations, the main principles are:

Compliance with legal regulations;

Equality of the parties;

Voluntary acceptance of obligations;

Prevention of forced or compulsory labor and discrimination in labor;

Stability of labor relations.

4. Determining the structure of the Regulations and formulating the content of sections.

Mandatory requirements for the structure of the Regulations on remuneration are not approved by law. Nevertheless, in practice, these Regulations, as a rule, have the following sections structurally (Table 1).

Table 1

Structure and content of the Regulations on remuneration

5. Coordination and signing of the document. The regulations must contain approval statements from members of the commission responsible for developing the regulations. The regulation is signed by the head of the commission and approved by the head of the organization. If the company has a trade union organization or there is another representative body of employees, then the Regulations on remuneration must be agreed upon with them in the manner established by the Labor Code of the Russian Federation.

The development of Regulations on bonuses is, as a rule, carried out by the heads of internal production departments. This allows us to take into account the specifics of production activities, the tasks facing the department, and the specifics of the forms and systems of remuneration used. The developed provisions are adopted after agreement with the head of the enterprise and the trade union committee, which ensures their compliance with the goals of the enterprise and the requirements of social protection of workers. The provisions on bonuses should be reviewed when a new collective agreement is concluded. This allows them to be adjusted in accordance with changes in the production and financial activities of the enterprise, the emergence of new guidelines when stimulating the labor activity of employees.

The main elements of the bonus system, which are reflected in the Regulations on bonuses, are: indicators of bonus conditions; sources of payment of bonuses.

The Regulations on Bonuses also stipulate the size (scale) and timing of bonuses, as well as the range of employees to receive bonuses.

Indicators and conditions of bonuses are divided into basic and additional. The choice of key indicators is determined by the purpose of the bonus system; their fulfillment, as well as compliance with the basic conditions, are mandatory for receiving a bonus. If the main indicators and conditions are not met, the bonus will not be awarded. Additional indicators and conditions largely play the role of “correctors”, preventing the achievement of main indicators from being carried out to the detriment of other aspects of the activity. Fulfillment of additional indicators and conditions is the basis for receiving the bonus in full; if they are not met, the size of the bonus is reduced.

Bonus indicators can be absolute (expressed in natural, conditionally natural, labor and cost units of measurement) and relative (coefficients, percentages, indices).

It is important to divide bonus indicators into quantitative and qualitative. Quantitative indicators of bonuses include fulfilling and exceeding production targets for production and increasing labor productivity, introducing technically sound norms and standards, etc. Qualitative indicators reflect not only an improvement in the quality of products, but also positive changes regarding other technical and economic indicators of the enterprise. These indicators include: reduction in the labor intensity of products, savings compared to established standards for raw materials, materials, fuel, tools and other material assets; reduction of standardized losses of raw materials, fuel, energy, labor quality factor. If the bonus system adopts qualitative indicators of bonuses, then the conditions for the operation of this system must be quantitative characteristics. And, conversely, if bonus indicators are quantitative, then the conditions of the bonus system should reflect the requirements for achieving the appropriate level of quality.

The main sources of payment of bonuses are the wage fund, enterprise profits, savings in working capital, raw materials, fuel, and energy.

Bonus scales link the fulfillment or non-fulfillment of specific indicators and conditions with the size (percentage) of the bonus or the amount of its increase or decrease.

The circle of bonuses determines the categories of employees rewarded under this bonus system.

In accordance with the goal, various classifications of bonuses and bonus systems are used. Thus, depending on the number of indicators and bonus conditions used in the reward system, simple and complex systems are distinguished, depending on the use of the reward system in relation to individual employees or their group - individual and group.

Regulations on bonuses can be developed for an enterprise and its structural divisions, as well as for certain categories of employees, positions, professions, qualification groups of certain professions. Bonuses can be paid at different frequencies: per month, quarter, half year, depending on the specifics of the organization of production and labor, current accounting and reporting.

The development of the Regulations on bonuses involves the establishment of short-term, medium-term, long-term or special goals. The set goals are achieved through the use of the following bonus systems: for main performance results, one-time bonuses, special bonus systems. Bonuses for main performance results are called current, payments are made monthly, one-time bonuses are one-time, providing for payments at the end of the year. Special bonus systems take into account the results of activities aimed at saving specific types of material resources, the creation and implementation of new equipment and technology, changes in designs and technical characteristics, as well as the time to achieve this result.

The efficiency of the enterprise, its ability to quickly respond to changing market conditions and competitiveness largely depend on the degree of validity of the chosen system.

Bonus indicators should be focused on solving the problems of the enterprise;

It is necessary to evaluate bonus indicators to ensure higher remuneration for work of greater intensity;

The number of indicators and bonus conditions, as a rule, should not exceed three;

There should be no contradictions between the indicators and bonus conditions;

The method for determining the bonus and the bonus scale should be quite simple;

The tension of bonus indicators should be periodically checked;

The circle of employees receiving bonuses should be determined by their influence on bonus indicators;

The frequency of bonuses should constantly encourage employees to improve their performance indicators;

Sources of payment of bonuses must correspond to the indicators and sources of bonuses and fully meet the needs for financial resources necessary to pay bonuses;

The bonus system must be economically justified, which is confirmed by an assessment of the effectiveness of its application.

When developing bonus regulations, it seems advisable to incorporate the three-stage principle, which is common in enterprises in countries with developed market economies, according to which it is necessary:

1) at the first stage, award bonuses for the fulfillment of indicators characterizing the activities of the entire enterprise;

2) at the second stage at the level of structural divisions, when awarding bonuses, use specific indicators characterizing their activities: for accounting - performing their official duties at a highly professional level, which consists in minimizing taxes from the enterprise; for the sales department - fulfillment of the plan for the receipt of funds into the current account of the enterprise; for the transport department - implementation of the plan for sending goods, etc.;

3) at the third stage, use bonuses for the fulfillment of individual indicators that characterize the effectiveness of the work activity of an individual employee.

The bonus is one of the most flexible elements that form employee remuneration. Unlike tariff rates and official salaries, a bonus is not a guaranteed payment; its size can vary significantly depending on many factors. The premium will have the greatest impact if the following requirements are met:

Employees must have timely and comprehensive information about the indicators and conditions of bonuses, as well as other aspects of the bonus system;

There is a need for a clear focus on the results that the organization wants to achieve using certain bonus systems, with a relationship between these results and the remuneration received that is easy for employees to understand;

Indicators and terms of bonuses must be in accordance with the requirements of the legislative framework and the conditions of the technological process, subject to compliance with safety rules, sanitary and hygienic standards and standards.

The practice of enterprises shows that a bonus is established, as a rule, not only in accordance with the results of the employee’s work, but also taking into account the duration of his continuous work experience at a given enterprise, therefore, bonus provisions and wage provisions in force at the enterprise must be in accordance with full compliance.

A bonus system may have several bonus provisions. The provisions relating to one bonus system contain elements that reflect its fundamental features. The content of the provisions on bonuses is determined by the specific tasks and conditions of labor incentives.

E. Mitrofanova

State University of Management

Signed for seal

• Motivation, Incentives and Remuneration

Keywords:

1 -1

Course work

On this topic: “Various forms and methods of stimulating and encouraging the productivity of workers in developed countries of market economies and the countries of the Russian Federation.”

By discipline : "Personnel Management".

Performed by a student of group M – 23

Checked by Ph.D.

Naberezhnye Chelny,

INTRODUCTION………………………………………………………3

1. The concept of incentives………………………………………………………4

2. Types and forms of incentives…………………………………….7

3. Study of the incentive system for Russian and foreign enterprises………………………………………………………………..21

4.Incentives………………………………………………………25

CONCLUSION……………………………………………………………..…28

Materials used…………………………………………………….30

INTRODUCTION

Incentives play a huge role in organizing the activities of an enterprise, as it is aimed at motivating an employee to perform effective and high-quality work, which not only covers the employer’s costs for organizing the production process and remuneration, but also allows for a certain profit. Whereas the profit received goes not only into the pocket of the employer, but is used to pay taxes to the federal and local budgets and to expand production. Thus, stimulating the work of hired workers is not a private matter of a particular enterprise and organization, but plays an important role in the economic development of the country and in the prosperity of the national economy.

With the development of social relations in society, the needs of workers also change. In the modern economy, in addition to the material factor, moral incentives and social benefits are of great importance. Material forms of employee incentives are also evolving. In material remuneration, the share of payments based on the results of the enterprise’s economic activity is increasing, greater importance is being attached to the development of corporate thinking among employees, and a system of social benefits is being developed.

Thus, stimulating employees is one of the components of personnel management.

The purpose of the course work is to study the improvement of incentives for managerial work. The objective of the course work is to consider the system of encouragement and stimulation of labor.

To achieve your goal, you need to decide on your goals. The tasks under consideration include:

Studying the concepts and essence of the system for stimulating effective and high-quality work at the present stage, as well as global trends in the development of labor incentives;

Consideration and study of types and forms of labor stimulation, disclosure of their structure and content;

Consideration of incentives and its classification.

The object of the study is the incentive system for employees in a business firm. Hired workers are considered as social systems that have the characteristics of not only simple systems, such as integrity, structure, hierarchy, interdependence of the system and the environment, heterogeneity and inconsistency. But being in the broadest and most complex class of systems in general, they are also characterized by a number of specific features. The ability to actively interact with the environment, if necessary, change one’s structure, to self-preservation and self-improvement, to change one’s behavior under the influence of internal and external factors, to take into account past experience.

The subject of the study is a system for stimulating the efficiency and quality of labor of employees in a business firm.

Stimulation is aimed at increasing volume, expanding the range, improving the technical level and quality of products, taking into account the achievements of scientific and technological progress. In turn, efficient and high-quality work entails a reduction in costs and an increase in production profitability, which makes it possible to further financially reward employees.

When we talk about stimulating employees, we mean all employees of the enterprise, not just production workers. In this regard, it is necessary to separate the concepts of “labor efficiency” and “labor productivity” of workers. The productivity of workers is determined not only by the efforts of the employee himself, but also depends on other reasons: the introduction of new equipment and technology, the use of new types of raw materials and supplies, the introduction of more advanced forms of organization of production and labor. The efficiency of workers’ labor depends entirely on themselves, on their personal qualities and abilities, all other things being equal.

When stimulating labor as providing an employee with remuneration for work, which he uses to satisfy his needs, it is necessary to take into account that different people approach this issue differently, defining different values ​​for themselves. Thus, for a person of high material income, extra time for rest may be more significant than the additional earnings that he would receive for overtime work. For many people, such as knowledge workers, respect from colleagues and interesting work will be more important than the extra money he could get by going into trading or becoming a commercial agent.

Therefore, reward for work can be of two types: internal and external.

Intrinsic reward is the pleasure a person receives from work, from respect from colleagues, from being part of a team.

External rewards include material benefits, career advancement, and increased social status.

Therefore, when stimulating employees, not only materially, the manager needs to identify the needs of employees so that lower-level needs are satisfied before higher-level needs.

Unfortunately, in modern Russian conditions, work incentives that create an employee’s sense of internal reward have been largely lost. Research shows that the vast majority of workers prioritize the material factor, and only a small number of them (mainly managers) talk about the need to enjoy their work and feel important.

Thus, in Russia, about 60% of workers are of the opinion that the main incentive to work is to obtain the necessary means of subsistence. And only about 20% put satisfaction from work and its social significance in the first place, regardless of the amount of payment. Accordingly, when creating an incentive system at an enterprise, its creation should be based on the types of work motivation that prevail over others. In today's Russian situation, this is a material factor as a means of subsistence.

When stimulating employees, an individual approach is needed both to employees of different social and official status, and to individual employees within different groups.

Thus, it is impossible to properly stimulate employees without taking into account their work motivations. It is on this principle that an incentive system should be built, which should be flexible, easily changeable in relation to different categories of personnel, and not a rigid one that does not allow proper payment for work in accordance with its efficiency and quality and take into account all non-material incentives for work.

The most important type of incentive is material, designed to play a leading role in increasing the labor activity of employees. This type consists of material-monetary and material-non-monetary incentives, the latter containing part of social incentives.

The second important thing is spiritual stimulation, which contains social, moral, aesthetic, socio-political and informational incentives. In the psychological approach, moral stimulation is the most developed and widely used subsystem of spiritual stimulation of work.

Let's consider the existing classification.

Rice. 1 Classification of types of incentives

The tariff system serves as the main means of accounting for the quality of labor and reflecting it in wages. It is a set of standards with the help of which differentiation and regulation of wages of various groups of workers is carried out depending on the complexity and working conditions in order to ensure the necessary unity of the measure of labor and its payment.

Material and monetary incentives are incentives for employees with cash payments based on the results of their work activities.

The use of material and monetary incentives makes it possible to regulate the behavior of management objects based on the use of various monetary payments and sanctions.

Surcharge- is a form of remuneration for additional results of labor, for the effect obtained in a specific area. Additional payments are received only by those who participate in achieving additional labor results and additional economic benefits. Additional payments, unlike the tariff, are not a mandatory and permanent element of wages. The increase in the amount of additional payments depends mainly on the increase in the individual labor efficiency of a particular employee and his contribution to collective results. If performance indicators decrease, additional payments can not only be reduced in size, but also completely canceled. Additional payments are considered as an independent element of wages and occupy an intermediate position between the tariff rate and bonus payments.

It should be noted that one group of additional payments in its economic essence is closer to the tariff part, the other to the bonus part. Additional payments of the first group are established by law, they apply to all employees and their size does not depend on work results, they are a measure of payment for the main factors of labor contribution. In this case, additional payments are designed to stimulate work overtime, on holidays, at night, and for working conditions.

The second group of additional payments is more characterized by the features of incentive forms of material monetary incentives, since these additional payments, like a bonus, are a form of remuneration for additional results of work. Such additional payments include premiums to tariff rates for combining professions, increasing the volume of work performed, professional excellence and high achievements in work. Among these progressive forms of incentives, the most common is an employee’s bonus for combining professions and positions.

A salary supplement is a cash payment above the salary that encourages an employee to improve their qualifications, professional skills and long-term performance of combined work responsibilities.

In general, it should be noted that the system of additional payments to tariff rates makes it possible to take into account and encourage a number of additional quantitative and qualitative characteristics of labor not covered by the tariff system. This system creates relatively long-lasting stimuli. But for its effective functioning, it is necessary for the enterprise to have a clear system of certification of workers of all categories, highlighting certain characteristics or even criteria for establishing one or another type of additional payments and with broad participation of the workforce in this work.

Compensations are monetary payments established to reimburse employees for costs associated with the performance of their labor or other duties provided for by federal law.

The most important area of ​​financial and monetary incentives is bonuses. The bonus stimulates special increased results of work and its source is the material incentive fund. It represents one of the most important components of wages.

The purpose of bonuses is to improve, first of all, the final performance results expressed in certain indicators.

The main characteristic of a bonus as an economic category is the form of distribution based on the result of labor, which is personal labor income.

The award in its part is of an unstable nature. Its value may be greater or less, or it may not be accrued at all. This trait is very important, and if she loses it, then the bonus loses its meaning. In essence, it turns into a simple additional payment to wages, and its role in this case is reduced to eliminating shortcomings in the tariff system.

The application of the bonus is intended to ensure a prompt response to changing conditions and specific production tasks.

The bonus mechanism is a set of interrelated elements. Its mandatory components are: bonus indicators, conditions for its application, source and size of the bonus, circle of bonus recipients.

The central place in the incentive system is the size of the bonus. It determines the connection between labor results and an increase in the amount of incentives. The employee sees the effectiveness of the bonus system used in the amount of money received in the form of a bonus. The size of the bonus can be set as a percentage of salary, economic effect, or a fixed rate. That is, in relative and absolute terms.

The source of payment of the bonus is the material incentive fund, which is formed from the profit of the enterprise in the amount of four percent of the wage fund.

When determining the circle of award recipients, it is necessary to proceed from the address and target direction. These are bonuses for above-plan, above-norm achievements in work, completion of important tasks, and demonstrated initiative that yielded specific results. Due to their purposefulness, such incentives have greater stimulating power and therefore can be more effective in increasing work activity.

The second important type of stimulation is social, which is presented as material non-monetary. The main focus is relationships between people, expressed

e in management's appreciation of the employee's merits.

This is encouragement through material, non-monetary incentives and social relationships in the team.

This type of stimulation has a number of features. Firstly, none of the material non-monetary incentives are as universal as the material-monetary incentive.

Secondly, many material and non-monetary incentives are of a one-time nature. The cycle of reproduction of needs is, for the most part, long. Thus, there are material and non-monetary benefits, the need for which is practically insatiable, since it is reproduced immediately after the act of previous satisfaction. The need for a number of other goods is reproduced periodically, no more than once a year. The third goods satisfy needs that are reproduced over a number of years. The activity of an employee who has received a specific material non-monetary incentive can in the future be supported only with the help of other incentives. Otherwise it decreases.

Thirdly, material non-monetary incentives do not have an important property of money – divisibility. At the same time, it is difficult to organize them in their entirety into a single stimulation function due to their natural diversity in quality. The qualitative diversity of the needs satisfied with their help makes it difficult to compare them with each other and hierarchize them. Theoretically, only some indirect, very approximate ordering is possible with the help of other, more universal values, such as money, prestige, time.

Fourthly, material non-monetary incentives, apparently, are more suitable than monetary ones for the most part for use in a reinforcing form of incentive organization. They cannot be traditionally associated with certain types of activities, since each of them has unequal value for different people and this variation is too great, especially since the value of many goods cannot be accurately measured and unambiguously assessed.

Material non-monetary benefits can be used as incentives because the receipt of any of them can be associated with the results of labor activity and social activity of employees. They, like any others, have a moral and prestigious value, in addition to their content, and have the ability to distinguish the person being encouraged from the environment. It attracts everyone's attention and is the subject of evaluation and discussion among employees.

Moreover, the general tendency is that the less often an object (material object, service, advantage, benefit) that performs the function of a stimulus is distributed in the environment, the higher it is, other things being equal.

Another indispensable requirement for the development of labor stimulation is the manifestation of initiative and enterprise by managers and each employee in identifying the needs of the latter and building on their basis an individual logic for stimulating him. Effective use of the enormous incentive potential of material non-monetary benefits is literally unthinkable without an individual approach.

The use of a number of material non-monetary benefits as incentives for work requires a serious moral justification and, in the future, a lot of work to restructure consciousness. It is in the interests of management to create an environment in which it is in every sense beneficial for a person to work well and disadvantageous to work poorly. This order of satisfying needs is fully consistent with the principle of distribution according to work, and seems more fair than the order of simple priority.

Moral stimulation is the most developed and widely used subsystem of spiritual stimulation of work and is based on the specific spiritual values ​​of a person.

Moral incentives are those incentives whose action is based on a person’s need for social recognition.

The essence of moral stimulation is the transfer of information about a person’s merits and the results of his activities in the social environment. It has an informational nature, being an information process. in which the source of information about the merits of employees is the subject of management; the receiver is the object of stimulation, the employee and the team, the communication channel is the means of transmitting information. Therefore, the more accurately such information is transmitted, the better the system performs its function.

In the management aspect, moral incentives in relation to management objects serve as signals from the subjects about the extent to which their activities correspond to the interests of the enterprise.

Moral incentives are means of attracting people to work that are based on the attitude towards work as the highest value, on the recognition of labor merits as the main ones. They are not limited to incentives and awards; their use involves the creation of such an atmosphere, such public opinion, moral and psychological climate, in which the work collective knows well who is working and how, and everyone is rewarded according to their deserts. This approach requires ensuring that conscientious work and exemplary behavior will always receive recognition and positive evaluation, will bring respect and gratitude. Conversely, poor work, inactivity, and irresponsibility should inevitably affect not only a decrease in material remuneration, but also on the official position and moral authority of the employee.

The moral incentives for employees developed at the enterprise must meet the following requirements:

Provide incentives for specific indicators on which employees have a direct impact and which most fully characterizes the participation of each employee in solving the problems facing him;

Establish incentive measures for success in work so that more significant incentive measures are used for higher achievements;

Provide confidence that, subject to the fulfillment of increased commitments, participants will be rewarded in accordance with the results achieved;

Strengthen the interest of each employee in the constant improvement of his production performance;

Be simple, intelligible and understandable for employees;

Take into account increasing socio-political activity and professional and technical skills, sustainability of high results in work;

Preventing the devaluation of moral incentives.

To effectively use moral incentives it is necessary:

Availability of provisions on moral incentive statuses and knowledge of them by employees;

Make wider use of various forms of moral encouragement in the interests of developing creative initiative and activity;

Moral encouragement should be supported by measures of material incentives, ensure the correct interaction of material and moral incentives, and continuously improve them in accordance with new tasks, changes in the content, organization and working conditions;

The workforce should be widely informed about each moral encouragement given to an employee;

Present awards and express gratitude in a solemn atmosphere;

Encourage employees in a timely manner - immediately after achieving certain successes in work;

Develop new forms of encouragement and establish strict moral responsibility of each employee for the assigned work;

Analyze the effectiveness of incentives;

Strictly follow the established procedure for making entries about rewards in employees’ work books.

Of particular importance is the principle of publicity of moral encouragement, that is, wide awareness of the entire team. Comprehensive information about the results achieved by employees and a festive atmosphere when presenting awards. To do this, it is necessary to inform each employee not only verbally, but also issue a brochure with moral incentives for quality work. And in a prominent place, at the enterprise, hang a poster - a table with the name and points of each employee, and a board of honor with those who distinguished themselves.

When organizing moral incentives, it is important to ensure a combination of incentive measures with increased responsibility for work results. Which will entail an increase in responsibility in the team.

An extremely important factor influencing the effectiveness of moral stimulation is the frequency of its use. So, the more outstanding results a person shows, the less frequently the incentive due to him should occur. The closer to average the indicator, the more common it is.

The number of incentives applied does not yet ensure high authority and effectiveness. Therefore, it is necessary to pay attention to the quality selection of candidates for promotion. The best people in the team must be rewarded in strict accordance with the incentive regulations. Moral incentives are effective to the extent that their distribution is assessed by employees as fair. Fairness depends on the accuracy with which they reflect the level of performance results.

A distinctive feature of moral incentives is that its function, connecting incentives with the results of activity, is expressed in a discrete form of the ratio of incentives. The mutual ordering of various stimuli increases their overall stimulating effect. They are classified according to status at two levels: less significant and more significant. The achievement of some of the promoted employees, the second stage, is recognized as higher in comparison with the achievements of the rest.

Moral incentives differ in a set of elements that form the spatial and temporal certainty of evaluative information about a person and which are called elements of the stimulating mechanism. These elements fill the form and content of the award, creating courage and a festive mood.

Internal elements include: content, text about merits and type of media - work book, certificate, certificate, form; photo; icon.

To external: name of the stimulus, official status, delivery procedure, frequency of use, aesthetic merits. They influence authority, significance, actual status.

2.2. Forms of incentives

Of great importance in managing the behavior of social objects in the world of work are forms of organizational incentives, identified according to the way in which the results of activities and incentives are interrelated.

Rice. 2. Forms of incentive organization

The difference between proactive and reinforcing forms of incentive organization is the degree of awareness of the control object and the relationship between incentives and performance results.

In anticipatory stimulation, the object of stimulation is informed, even before the start of activity, about what results need to be achieved and what can be obtained for them. He is told how his work will be measured, how it will be evaluated and what the incentive function will be.

With reinforcement, the object of stimulation learns that he was valuable, recognized and encouraged in his work only after the completion of the activity. Stimulation in this case reinforces actions already taken.

The advantages include the ability to achieve a quick stimulating effect, a clear target orientation, high adaptability for stimulating one-time actions of the performer, and the possibility in some cases of choosing clear principles of construction. The disadvantage is the need to create a detailed system for measuring and assessing work, developing specific and acceptable types of work for the management object, the manifestation of discrepancies between the goals of the subject and the management object, and provoking a conflict between duty and benefit.

The advantages of the reinforcing form do not require a special regulatory framework for incentives, makes all work equal, and shifts the emphasis to the final significance of the work, to achieving final goals. Its use is possible where it is difficult to measure the results of labor, or in cases where the introduction of settlement relationships and the search for benefits is unacceptable. The disadvantages are the inability to give a quick stimulating effect, it is designed for the multi-cyclical nature of the stimulation process itself, it requires high maturity of social relations, trust in the subject of management, and unity of value orientations.

The division of forms of organization of incentives into individual and collective depends on the results of what work the incentives for specific performers are carried out. If it is based on the results of the work of a direct employee, then this is an individual form of incentive organization, and if the result of the work of the team as a whole is a collective form.

The advantage of the individual form of incentives is that the connection between the performance of a particular performer and her incentives is clearly visible. The disadvantages are significant difficulties in establishing indicators for assessing the results of the work of an individual performer; their attention is concentrated only on specific production operations performed in isolation from the goals of the team. This situation will affect the psychological climate and the economic results of the enterprise.

Incentives based on the performance of the team as a whole contribute to the convergence of the interests of individual performers with the interests of the team, allowing each employee to feel like a part of a single purposeful team, responsible for the fate of their enterprise

The main difficulties of the collective form of incentives lie in determining the contribution of a specific performer to the final results of the work collective’s activities and, accordingly, their share in the total volume of material and spiritual benefits received, depending on the effectiveness of this activity.

Positive and negative forms of incentive organization are based on taking into account deviations of performance results from normative ones. The subject of management encourages the achievement and exceeding of standard indicators by the object of stimulation by increasing the degree of satisfaction of the object's needs. Conversely, failure to achieve or lag behind the established performance indicators is punished accordingly by a decrease in the degree of satisfaction of the needs of the management object. A decrease in the level of satisfaction of needs can be absolute (fine, demotion, deprivation of any benefits), relative compared to the expected level (reduced bonus amount, change in the queue for receiving benefits) and relative compared to other employees (smaller bonuses , non-reward with some good).

Positive stimulation helps to increase a person’s prestige and authority in the eyes of others. Negative incentives are aimed at infringing on certain work needs, which leads to a decrease in his prestige and authority. Negative stimulation hurts a person’s self-esteem, so its use to stimulate work activity requires taking into account many psychological nuances.

Negative reinforcement also has its benefits. It is more economical than the positive one, since it does not require any additional benefits for its implementation, and often even increases the amount of benefits at the disposal of the subject of management. In addition, people accept negative stimulation much more keenly than positive stimulation.

Direct, current and long-term forms of incentive organization are highlighted depending on the time gap between the results of activity and the receipt of the corresponding incentive. This division, to a certain extent, makes it possible to evaluate the effectiveness of stimulation by influencing the control object from the point of view of the decisions facing the work collective.

The advantage of the direct form is its efficiency and a very clear and direct relationship between action and stimulus. In this regard, it has a very high stimulating potential and almost always gives the expected positive economic result. The disadvantages include the employee’s lack of focus on achieving the final result for the team as a whole; it is aimed at solving minute-by-minute tasks; it has a negative impact on the development of relationships between individual performers and the team, making them conflicting.

The current form can appear at the end of the quarter, half year and year. Its stimulating essence is obvious; it creates confidence in a person to be rewarded based on the results of these periods. Which is preferable for the company, since the employee, focusing on the end of these deadlines, will devote himself entirely to the result.

The promising form contributes to the formation of a single, cohesive team that directs its efforts to achieve the final performance indicator, which is focused on long-term motivation of workers and contributes to the growth of activity, education and qualifications during working life.

Depending on the degree and nature of the specific conditions for receiving an incentive, general and target forms of organizing incentives should be distinguished. The general form applies to all participants in social production. In this case, promotion is carried out in connection with public campaigns, anniversaries in the lives of individual employees or public holidays. This form takes into account both the duration of impeccable work and one-time outstanding successes and achievements. The formulation of the conditions for obtaining them should be of a fundamentally general nature; it should be in the nature of reinforcing collectively significant actions.

In the target form, it is mandatory to develop special provisions. Thus, it is necessary to clearly record the absolute or relative indicators of the results of specific activities of production participants, the achievement of which is a condition for assigning the corresponding title.

In the incentive system, wages occupy a leading place.

When organizing wages at an enterprise, an entrepreneur must be guided by a number of principles:

1) wages must be calculated in accordance with the results of the work performed, its efficiency and quality;

2) the employee must have a material interest in the high final results of the work performed;

3) wages should not be limited;

4) it is necessary to index wages in accordance with inflation;

5) the growth rate of labor productivity should outpace the growth of wages;

6) the wage determination system should be simple and clear for employees.

The system of payment for employees is a complex that includes a tariff system, salaries, various forms of wages, various additional payments and allowances.

The most important stimulating factor is the establishment of a direct connection between wages and the final results of production. In this way, the interest of hired workers in the final results of their work increases, since they are paid for the results achieved in production, expressed in the quantity and quality of products produced. At the same time, workers’ wages should not be limited to maximum limits, which becomes a powerful incentive to increase workers’ interest in effective work.

Strengthening the connection between employee compensation and final results should be the main measure aimed at increasing the efficiency and quality of work. It is important that the actual salary of each employee is made directly dependent on his personal labor contribution to the final result of the enterprise’s activities and is not limited to any limit.

Payment of all categories of employees, both workers and specialists, managers, should be quite simple and clear. In practice, workers' earnings consist of the following specific types of remuneration: tariff, official salary, various bonuses and rewards, allowances and additional payments. Each employee should know well what and in what amounts he is paid wages. Only in this case will he understand why his earnings have increased or decreased and what he needs to do to increase his wages.

The level of wages is determined by the cost of living, the financial condition of the enterprise, the level of wages paid by competitors and the procedure for state regulation.

Employee remuneration systems are based on several bases: level of professional qualifications, length of service, volume of work performed, complexity of functions and degree of responsibility, time of work, duration of operations, etc.

However, any reward system must create confidence and a sense of security among employees. It is necessary for workers to focus on completing the tasks at hand, without being distracted by how to feed and clothe their families and provide a roof over their heads. These problems should be solved by the guaranteed part of the salary. At the same time, additional means of stimulation and motivation are designed to actively influence the efficiency of work performance.

In modern Russian conditions, when the old system of remuneration for workers has collapsed, and the majority of enterprises do not have a new system adapted to market conditions, the experience of stimulating employees, the experience of remunerating workers at those Russian enterprises that were able to create an effective payment and evaluation system is of interest. activities of workers and are successfully applying it at present.

One of such enterprises is Kazan Engine Production Association JSC (KMPO). KMPO has created its own payment system, which stimulates increased productivity and encourages employees to take initiative.

The essence of the new employee remuneration system is that an additional wage fund (AFWF) has been created. This fund has the main stimulating function. It is awarded to workshops for fulfilling the plan for mandatory nomenclature in the amount of 30% and to services and departments for the sale of commercial products in accordance with concluded contracts in the amount of 20%. The accrual of DFZP is carried out depending on the fulfillment of the quality coefficient on the basis of reporting data provided by the technical control department.

Quality data is determined by the number of defects, the number of products delivered from the first presentation, the presence or absence of violations of the technological process, etc. On the basis of this, a decision is made to increase or decrease the wage income for departments and specific employees.

To distribute DFZP among individual employees of a workshop, department, section, the labor participation coefficient (LFC) is used, which is determined on the basis of the employee’s tariff rate. By the way, a similar definition of KTU is also practiced in developed foreign countries.

Tariff rates are determined on the basis of labor standards, which are determined using a modern computer-aided design system, which makes it possible to establish truly technically sound standards.

In our opinion, the existing payment system at KMPO significantly increases employee motivation. Workers, whose wages largely depend on the quality of the product, are interested in the absence of defects. Employees of the enterprise's commercial services are interested in fulfilling the product sales plan.

At the same time, the established procedure for calculating DFW for commercial workers does not seem ideal. The DFZP coefficient when the implementation plan is fulfilled is 20%, and in case of non-fulfillment it is reduced by one percent for each percentage of non-fulfillment, but not more than 10%. Whereas now the profit sharing system is becoming widespread in the world, which, in our opinion, has a more flexible incentive nature.

For workers, it makes sense to link DFZP not only to the quantity of production, but also to a reduction in labor costs per unit of production, which will improve not only quality, but also labor productivity, taking into account existing standards.

In general, it seems that this remuneration system has some flexibility and allows employees to be interested in the final results.

Today in the world there are three systems for organizing labor and wages of workers: Japanese, Euro-American and Chinese.

According to the Japanese system, a worker's position and salary are linked to age. This system has historically developed in Japan and is associated with the traditions of this country. In Japan, there is a system of lifetime employment, when the company actually hires future graduates of colleges and universities, controlling the process of their training. The Japanese system of lifetime employment has a significant drawback - the lack of a stimulating role of remuneration both for young employees who, even with a high level of professionalism, cannot improve their status in the organization, and for older employees who are not interested in improving their work efficiency.

The Euro-American system is characterized by linking position and salary with length of service in a given company. The difference from the Japanese model is that employees who are not up to the job are usually fired rather than demoted. Although, in general, this system is characterized by the same shortcomings as the Japanese one: the lack of clearly expressed motivation among workers to work more efficiently. The main thing is to correspond to your position, and with an increase in work experience there will be a promotion and an increase in wages.

The Chinese model uses a system of differentiation of workers based on exam results. Based on the results of certification, employees are assigned qualification categories. However, the assignment of these categories is rather subjective and is carried out on the basis of an assessment of previous work results, which creates a gap from the actual results of the employee’s activities for the current period. In addition, what is assessed, as a rule, is not the quality of the work of a particular employee, but the complexity of his work, which also does not stimulate high-quality work. In addition, there is a certain gap between ranks, which leads to the fact that an employee who is not confident in his ability to increase his rank loses motivation to work more efficiently

4. INCENTIVES

There are a great variety of incentive schemes and ways to classify them. For simplicity, we classify them as follows: incentives for production workers; incentives for managers and senior executives; incentives for sales department employees.

4.1. Incentives for production workers

Piecework scheme salary is the oldest and most common type of incentive scheme. Earnings are directly related to how much a worker produces, as he is paid a piece rate for each unit he produces.

At direct piecework scheme payment would be made based on the number of items produced, that is, a minimum wage would not be guaranteed. But after the passage of the Fair Labor Standards Act, most employers were forced to guarantee their workers a minimum wage. With a piecework scheme with guaranteed minimum payment the worker will receive the minimum wage regardless of whether he fulfilled the norm or not. But he will be paid an incentive at the appropriate rate for each product he produces in excess of the norm.

The piecework scheme has a number of advantages. It is easy to calculate and easy to understand. Overall, this scheme is quite valuable and its incentive power can be quite powerful, since the reward is directly related to the results of work.

But this scheme also has some disadvantages. The main one is the bad reputation that some employers have in the habit of giving raises.

Standard hourly schedule is very similar to the piecework scheme, but with one big difference - when using it, the worker is rewarded with a bonus, which is equal to the percentage by which the results of his work exceed the norm (standard). This scheme assumes that the worker has a guaranteed base rate.

This scheme has some advantages over the piecework wage scheme. Firstly, it is easy to calculate and understand. Secondly, the incentive is expressed in units of time instead of monetary units (as is the case with a piecework scheme). Consequently, there are fewer attempts on the part of workers to connect the production rate with their earnings. Additionally, the clerical work associated with recalculating unit rates when hourly rates change is eliminated entirely.

Some employers use team or group incentive schemes. There are several reasons for using a group incentive scheme. Sometimes several works are interconnected. In this case, the results of one worker's labor reflect not only his personal effort, but also the efforts of his fellow workers; This is where group incentives make sense. This arrangement also promotes group planning, problem solving and increased cooperation among workers.

The main disadvantage of the group scheme is that each worker's reward is no longer based on his individual efforts. Because a person does not see how his efforts lead to the desired reward, a group scheme may be less effective than an individual one. But when group members were paid based on the performance of the group's best member, the group plan was just as effective as the individual plan.

4.2. Incentives for executives and managers

Due to the role that executives and managers play in determining the profitability of individual departments and the corporation as a whole, most employers pay them significant incentives and bonuses.

Most companies pay their managers and executives annual awards aimed at motivating the current activities of these employees. Unlike salary, which rarely reflects any disruption to performance, bonuses can increase or decrease total compensation. There are three main points that must be taken into account when developing incentive schemes: the circle of persons entitled to the bonus, the definition of the payment fund and the size of individual bonuses.

Applicants are usually identified in one of three ways. The first is the key position. To do this, it is necessary to review all positions in order to identify those that have the main impact on profitability. The second is to determine the cut-off point associated with the salary level, that is, all employees receiving a salary above a certain level are automatically considered potentially eligible for bonuses. Finally, suitability can be determined through salary grade. This is nothing more than an improved cutoff method, which assumes that all employees of a certain class are potential participants in a short-term incentive program.

Long-term incentive schemes are introduced to motivate and reward management for the company's long-term growth and prosperity, as well as to provide long-term perspective to management decisions. There are six popular long-term incentive schemes or capital accumulation programs: stock redemption rights, stock valuation rights, performance schemes, restricted share schemes, phantom share schemes and book value schemes. The popularity of these schemes is constantly changing, due to economic conditions and trends, the situation within the company, attitudes towards long-term incentives and other factors.

Right to repurchase shares consists of the opportunity to purchase a specified number of shares of a company at a certain price during a certain period of time. Managers hope to make a profit by exercising their right in the future, but at the current price. The assumption is that stock prices will go up, not fall or stay the same. Unfortunately, this depends not only on the actions of management, but also on general economic conditions.

There are several other types of long-term incentive schemes . Right to evaluate shares usually combined with a right of redemption. This allows the recipient to either exercise his right (to repurchase shares), or to evaluate them in monetary terms (or in the form of shares), or to carry out some combination. Scheme achieving a certain goal involves awarding shares in the event of achieving a certain financial goal, such as growth in profits or earnings per share. Shareholder scheme with restrictions assumes that shares are transferred to the manager free of charge, but with some restrictions that are determined by the company’s internal instructions. For example, shares may be withdrawn from a manager if he leaves the company before a specified period of time. Finally, in the case of a scheme with phantom shares the manager receives not shares, but conventional units equal in value to the company's shares. After some time, he receives their value (usually in cash).

The need to tie executive pay to firm performance in order to make it more risk-taking has led many firms to introduce pay-for-performance schemes. Schemes based on results- these are schemes in which payment depends on financial results associated with the achievement of goals set at the beginning of a multi-year period.

4.3 Incentives for sales department employees

Remuneration schemes for sales staff (referred to as salespeople from now on) usually involve incentives in the form of commissions on sales, although the form of incentives varies greatly depending on the type of activity the organization does. In the tobacco industry, salespeople are typically rewarded through commissions on sales, while in the transportation equipment industry, salespeople are paid a fixed wage (salary). However, the most common is a combination of salary and commission.

The widespread use of incentives for sellers is due, firstly, to tradition, secondly, to the uncontrollable nature of their work and, thirdly, to the need for motivation. Let's consider the positive and negative aspects of the listed remuneration schemes.

Flat salary scheme. In this scheme, salespeople are paid a fixed salary, although incentives in the form of bonuses, prizes for sales competitions, and the like may be used from time to time.

There are several reasons for using a fixed salary scheme. This arrangement works well when the main goal is long-term work (finding new customers or performing service functions such as training salespeople, helping to develop and implement sales, and participating in national and local trade shows).

There are several advantages to paying this way. Sellers know in advance what their income will be, and the employer knows what his expenses for using sellers will be. Thus, it is possible to easily redistribute sales territories and sales quotas between sellers, reassign them, and also develop loyalty to the company of this category of employees. Using a commission structure forces salespeople to focus more on sales volume rather than on developing sales and promoting the product to new customers. However, the fixed salary scheme also has its disadvantages. The main one is that remuneration does not depend on its results. Indeed, salaries are often tied to position rather than performance, which can be a demotivating factor for high-performing salespeople when they see seniority rather than performance being rewarded.

Commission scheme. Commissions are paid to sellers based on their sales volume. The commission scheme has several advantages. Salespeople have the opportunity to earn the largest possible rewards, and this attracts high-performing salespeople who see their efforts leading directly to rewards. Sales costs are directly proportional to their volume, and therefore the company's investment in sales is reduced. The commission scheme is easy to understand and calculate. However, it also has some disadvantages. Salespeople focus on sales volumes and selling good-selling items, while working with loyal customers and selling hard-to-sell items takes a backseat. Seller compensation may therefore vary widely, which may lead to the perception that the scheme is unworkable.

Sellers have a certain level of their earnings, which ensures the security of their financial position. In addition, a company can manage its salespeople by teaching them exactly what a fixed salary is for, while an incentive component in the form of commissions ensures high productivity.

CONCLUSION

In this work, I considered the stimulation and encouragement of personnel as one of the components of personnel management.

The conducted study of the directions of stimulating labor workers in entrepreneurial activity allows us to draw a number of conclusions.

Stimulation of employees is ensured by increasing profits by increasing the efficiency and quality of work.

“Labor efficiency” and “labor quality” are key factors in increasing enterprise profits in the long term.

The incentives for employees are influenced by the social policy pursued by the entrepreneur.

Social benefits are a form of participation of employees in the economic success of an enterprise.

Based on an analysis of foreign experience in personnel management, a system of incentives and rewards for employees can be recommended to Russian entrepreneurs, consisting of five subsystems designed for different groups of employees (workers, employees, specialists, managers, commercial representatives).

To strengthen the stimulating role of wages, it is advisable to adhere to the following principles:

1) the dependence of wages on the efficiency, productivity and quality of work performed in order to ensure that employees are interested in the results of their work;

2) the introduction of flexible payment systems based on taking into account the final results of the organization’s work and the individual contribution of the employee, including profit sharing;

3) exclusion of equalization in the payment of employees;

4) when creating a system for paying employees, provide for strengthening its unifying role, eliminating confrontation between employees.

MATERIALS USED

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The problem of stimulating the labor activity of the organization’s personnel is paramount in a crisis, since a disoriented and demotivated team poses a real threat to the sustainability of the company. Therefore, in modern conditions, the main attention should be paid to working with staff motivation. Methods of stimulating personnel can be very diverse and depend on the elaboration of the incentive system at the enterprise, the general management system and the characteristics of the activity of the enterprise itself.

The classification of motivation methods into organizational and administrative (organizational and administrative), economic and socio-psychological is one of the most widespread.

Economic management methods are driven by economic incentives. They involve material motivation, that is, an orientation towards the completion of certain indicators or tasks, and the implementation of economic rewards for the results of work after their completion. The use of economic methods is associated with the formation of a work plan, monitoring its implementation, as well as economic incentives for labor, that is, with a rational wage system that provides incentives for a certain quantity and quality of work, and the application of sanctions for inappropriate quantity and insufficient quality.

Considering wages as the most important part of the system of payment and labor incentives, as a tool for influencing the employee’s labor efficiency, V.A. Among the forms of material incentives, Dyatlov also highlights bonuses, which are gradually becoming part of the practice of modern enterprises, as well as participation in the profits of the enterprise. AND I. Kibanov considers wages to be one of the main forms of labor stimulation and notes that work motivation is also influenced by other material incentives: the system of economic standards and benefits, the level of wages and the fairness of income distribution. O.I.Volkov and Yu.F. Elizarov identifies the following forms of economic incentives for enterprise employees:

• - wages, which characterize the assessment of the employee’s contribution to the results of the enterprise’s activities;
• - effective bonuses and additional payments for length of service at the enterprise;
• - a system of intra-company material benefits for employees of the enterprise, including full or partial payment of travel expenses for the employee to and from work;
• - providing its employees with interest-free or low-interest loans;
• - granting the right to use enterprise transport, etc.

In modern management, other groups of incentive methods are also used. Thus, all stimulation methods can be grouped into the following types:

• - Economic incentives of all types (salary in all its varieties, including contractual, bonuses, benefits, insurance, interest-free loans, etc.). The success of their impact is determined by the extent to which the team understands the principles of the system, recognizes them as fair, the extent to which the inevitability of reward (punishment) and work results, and their close connection in time, is observed. However, focusing on economic methods of incentives often leads to a decrease in attention to the socio-psychological aspects of motivation that determine the internal motivation of personnel.
• - Management by goals. This system is widely used in the USA and provides for the establishment of a chain of goals for an individual or group that contribute to solving the main task of the organization (achieving certain quantitative or qualitative levels, improving the qualifications of personnel, etc.). Achieving each goal automatically means a salary increase or other form of reward.
• - Labor enrichment - this system largely refers to non-economic methods and means providing people with more meaningful, promising work, significant independence in determining the work schedule, and using resources. In many cases, this is added to by an increase in wages, not to mention social status.
• - A system of participation, which currently exists in diverse forms: from broad involvement of the team in decision-making on the most important problems of production and management (Japan) to participation in ownership by purchasing shares of one’s own enterprise on preferential terms (USA, England).

Within these groups of methods, individual methods and systems of personnel incentives are currently being developed. In the motivation system, it is especially important to achieve the correct balance between encouragement, reward and punishment, and the inevitability of sanctions.

A negative reaction from management hinders the employee’s activity, causes negative emotions, creates stressful situations, and reduces the degree of self-confidence. Such a reaction to the results of an employee’s performance is not only inhumane, but also ineffective, since it can lead to unpredictable changes in the behavior of a subordinate. The punished employee does not at all have a desire to work harder; at best, he is looking for an opportunity to avoid punishment. People very rarely agree with the justice of punishment, hence the negative reaction causes resistance. Favorable evaluations of the work done (positive reinforcement) increase self-esteem, motivate work activity, and enhance creative initiative.

Encouragement instills in a person confidence in himself, in his potential, abilities, and gives hope for the successful completion of new tasks, which strengthens the desire to work in the best possible way. Positive reinforcement forms an attitude in which the employee strives for such a line of behavior, for performing such tasks, for such quality of work, through which his expectation of fair remuneration is justified.

At the same time, he naturally avoids such actions that could result in unpleasant consequences. Positive measures are more effective than negative measures (negative reinforcement). But situations often arise in work when it is simply impossible to avoid the use of negative measures. Here it should be taken into account that such influences, applied alone with a subordinate, give a much greater result than those applied in the presence of other workers.

The issue of developing general forms of personnel incentives is closely related to the concepts of “corporate spirit” and “corporate culture.” It is very important for a manager to correctly assess those general needs that can be effectively satisfied by the organization.

This type of motivation does not cost the company that much, and the return on it is sometimes very significant, since, in addition to meeting the needs of individual employees, collective forms of incentives contribute to team cohesion and the formation of “corporate consciousness,” which undoubtedly affects labor productivity. The list of such measures can be quite large.

Thus, among those forms of incentives that should be recommended for use: catering within the company; payment of transportation costs; medical care, insurance; assistance in obtaining additional education; organization of corporate pension and savings funds; carrying out physical education and recreational activities, trips.

When recruiting staff, a manager always wants to attract worthy and promising employees whose work will bring benefits and significant benefits. To interest and retain people in your team, you need a competent system of financial incentives.

The law regarding additional payments to employees is laconic - this is mentioned in Article 129 of the Labor Code of the Russian Federation, where bonuses and allowances are included in the general concept of wages. Encouragement of employee labor is also stipulated in Article 191 of the Labor Code of the Russian Federation, where the employer is given complete freedom to regulate such payments with internal documents. In other words, bonuses are the employer’s right, not his obligation.

What could be the financial incentives for staff?

Employee labor is a fairly expensive resource for any enterprise, but its importance in the company’s activities cannot be overestimated. A satisfied employee works better, more productively and more willingly to reveal his potential - this requires thoughtful stimulation of his interests.

Types of material incentives for personnel – monetary and non-monetary. Monetary incentives include the following forms:

1. Wage ().
2. Bonuses and incentives for achievements in work, additional payments, financial assistance, sometimes a share in profits or share capital.
3. Allowances and compensations (in this case, the state takes an active part, protecting all kinds of guarantees for difficult working conditions, exceeding labor standards, types of work, pay, vacations, etc.).
4. Loans and preferential loans to personnel.

Taken together, monetary incentives are the economic motivation of employees, since it is thanks to such incentives that a person’s economic need for food, clothing, household items, and housing is realized.

Non-monetary material incentives are based, rather, on the moral needs of employees. To compensate, you can, for example, pay for cellular communications, provide free meals, issue vouchers to a sanatorium for the whole family, provide a personal car, provide a gym membership or gifts for key dates. In monetary terms, the employee does not receive special payments, but the conditions created for his work are an excellent motive for increasing labor productivity.

All of these methods of influencing an employee’s level of dedication to work are effective. But people are different - everyone has their own needs, interests, internal “levers” for action. At some enterprises, as a form of material incentive, a system of fines and penalties for various offenses is being thought out: being late, smoking in the workplace, oversight, shortcomings, etc. Of course, such measures cannot be applied to employee wages (), but they may well be imposed on bonus payments (deprivation or reduction of them).

At some enterprises, as a form of material incentive, a system of fines and penalties for various offenses is being thought out: being late, smoking in the workplace, oversight, shortcomings, etc.

Regulations on material incentives for employees

Encouraging employees is a voluntary matter for the employer, but the presence of such payments implies the creation and approval of an internal document reflecting a policy that encourages staff. The provision on financial incentives should include:

1. General information about the company, concepts used in the text, personnel and purposes of creating the document.
2. Information about to whom, for what merits and with what frequency bonuses are awarded. You can assign personnel to divisions, workshops, departments, groups - depending on the specifics of the company’s activities. Bonuses can be based on the results of the year, quarter, month, amount of work performed, etc. – this also needs to be indicated.
3. Methodology for determining the size of bonuses. Or an indication that this amount is determined by management depending on the circumstances and is not limited.
4. The procedure for approving bonuses and deductions (if they are provided for at the enterprise).
5. Final provisions. You can indicate here who is responsible for monitoring the implementation of this Regulation.

The regulation is signed by management and brought to the attention of employees. Its presence at the enterprise, of course, raises the status of the employer in the person of the staff, since there is no tension in the team, there is clarity, transparency and predictability of payments. Each employee knows what and to what extent he needs to complete in order to receive a bonus. It is better to make changes to the Regulations through an issued order.

Incentive payments in documents

In addition to the Regulations on material incentives for the company's employees, information about possible bonuses and additional payments should be mentioned in the employment contract with each employee () and in the collective agreement, if there is one.

A bonus or incentive salary supplement is income for an employee on which income tax is paid in the amount of 13% (), withheld by the employer. Insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund and the Compulsory Medical Insurance Fund for these payments in favor of personnel are also calculated on the basis of Article 7 of Federal Law No. 212-FZ.

A bonus or incentive salary supplement is income for an employee on which income tax is paid in the amount of 13%.

Payment of the bonuses themselves occurs on the basis of the Regulations developed by the enterprise - once a month or a year, based on the results of work performed or project closure. The bonus fund is included in the wage fund and is taken into account in the cost of goods, works and services as labor costs (). However, for this, documentary evidence of such expenses is required (entries in labor and collective agreements, Regulations, orders).

Improving the financial incentive system

In order for your well-thought-out and approved system of bonuses and incentives for staff to really work, motivating people to do more fruitful work, follow some rules:

1. An employee’s work must be assessed objectively - remuneration must be appropriate and adequate precisely to his contribution to the overall result, meaningful and fair.
2. The employee must know how his work will be evaluated and what reward he will receive.
3. The employee must be rewarded on time.

If there is an oppressive atmosphere, hostility, tension in the team, reconsider your system of material incentives. You can attract an experienced HR manager (or even a psychologist) to your team and entrust him with this work.

Material incentives for personnel can be expressed in monetary and non-monetary form, in the form of bonuses, incentives, allowances, compensation, benefits and various bonuses. By developing a working bonus system for employees, you raise the potential of your enterprise, increase the level of labor productivity and take yourself as an employer to a qualitatively new level.