Job description and its meanings. The concept of job description and its purpose

JOB DESCRIPTION: CONCEPT, CONTENT, DEVELOPMENT

The effectiveness of an organization depends on many factors, not the least of which is the productivity of its personnel.

Human resources, on the one hand, are one of the most difficult to manage; on the other hand, their correct use can significantly increase the organization’s profits. Labor productivity, in turn, depends on the organization of production processes. The system of documenting production processes in an organization consists of several strictly interconnected links, the activities of each of which are documented in a specific document. It is customary to use the organization’s staffing table as the “fulcrum” of such a system. This is explained primarily by the fact that this document is mandatory from the point of view of current legislation.

The preparation of a staffing table is preceded by a procedure for determining the organization's personnel needs. It may vary in the principles and methods used, but it is based on defining the responsibilities of each structural unit and its employees, as well as the qualifications of the personnel necessary to perform them. To consolidate responsibilities, regulations on structural units, job descriptions and work regulations are used. Thus, we can conclude that job descriptions and work regulations are the cornerstone of work on organizing the work of personnel. In this article we will consider the concept and place of a job description in the activities of a company, its structure, the procedure for development, approval and amendments to it.

What is a job description? The Great Legal Dictionary gives us the following definition: “A job description is a summary of the main tasks, required skills and authorities of various positions in an organization.”

A similar definition is given in the Modern Economic Dictionary: “A job description is an instruction indicating the range of assignments, responsibilities, and work that must be performed by a person holding a given position in an enterprise or firm.”

As can be seen from these definitions, the main emphasis is on determining the range of labor responsibilities that are assigned to a specific job unit. At the same time, it is necessary to clearly understand that we are not talking about describing the job responsibilities of a specific employee, but about describing the functionality of a certain position. In business practice, a position is usually understood as the primary structural unit of an organization’s staffing table, which determines the content, volume
powers and place in the hierarchical structure of the organization of the person replacing her. A job description, at its core, has two main functions. It is both a tool for structuring production procedures and a tool for regulating the activities of the employee occupying the corresponding staff position. In practice, these two functions are often mixed. Which leads, among other things, to the problem of determining the legal nature of the job description. In the literature, two opposing points of view are expressed on this matter. The most common approach at present is the approach according to which job descriptions are local regulations

However, some authors consider it an act of applying a rule of law. At the same time, it is necessary to clearly understand that local regulations differ from acts of application of labor law by the addressee (an indefinite circle of persons or specifically identified persons), the duration of action (one-time and repeated), and the purpose of the publication. In addition, local law-making leads to the emergence of new rules of law, although they are based on general rules and should not contradict them. Acts of application of labor law norms do not lead to the emergence of norms, but to the emergence, change or termination of the rights and obligations of their addressees.

In our opinion, the authors who claim that a job description is an act of application of a rule of law do not take into account that this document is aimed at a job unit, and not at a specific employee replacing it, and in this case it does not really matter how many such units there are in state, one or several dozen. The objective reason and, in some way, justification here may be that the very concept of “position” is associated with specialists and management personnel by many personnel service workers and organizational leaders. And these categories are characterized by a certain uniqueness of the tasks performed, depending on the employee replacing it. As a result, situations quite often arise when the same position in the staffing table, without changing its name, is filled with new content when an employee is hired to replace the one who left. The issue of clearly defining the legal nature and functionality of a job description is not only important from a theoretical point of view, but also gives rise to many practical consequences, starting with issues of approving the job description and ending with the procedure for its application. Mixing functions, as a rule, leads to a decrease in the effectiveness of using job descriptions as an element of structuring the production process. The result of this is usually the need for additional elements to describe the structure of interaction between staff units and the superficiality of descriptions of work procedures in the job description itself.

In addition, as practice shows, this does not benefit the use of job descriptions as an element of regulating labor relations with a specific employee. Within the employment relationship, job description tasks are broad and varied. A correctly drawn up job description makes it possible to:
- get a clear idea of the employee’s labor function;
- competently distribute the workload among personnel, avoiding its duplication;
- determine the necessary qualifications of personnel;
- effectively carry out certification of workplaces;
- effectively conduct personnel certification, determining a person’s suitability for the position held;
- reduce legal risks when bringing an employee to disciplinary liability for failure to fulfill his job duties.

The job description may also be assigned other tasks. Thus, in a number of cases, it can simplify the procedure for proving to the tax inspectorate the economic justification of the costs of personnel activities. In particular, a job description can help prove the fact that employees’ personal vehicles are used for production purposes, the need to improve staff qualifications, the validity of international and long-distance telephones, and much more.

It is especially worth dwelling on the issue of the relationship between the job description and the employee’s employment contract. In accordance with Article 57 of the Labor Code of the Russian Federation, the following provisions must be included in the employment contract:
- identification data of the parties;
- place and date of conclusion of the employment contract;
- place of work;
- labor function (work according to the position in accordance with the staffing table, profession, specialty indicating qualifications; specific type of work assigned to the employee);
- start date of work;
- terms of remuneration (including the size of the tariff rate or salary (official salary) of the employee, additional payments, allowances and incentive payments);
- working hours and rest hours (if for a given employee it differs from the general rules in force for a given employer);
- compensation for hard work and work with harmful and (or) dangerous working conditions, if the employee is hired in appropriate conditions, indicating the characteristics of working conditions in the workplace;
- conditions that determine, in necessary cases, the nature of the work (mobile, traveling, on the road, other nature of work);
- a condition on compulsory social insurance of the employee in accordance with this code and other federal laws;
- other conditions in cases provided for by labor legislation and other regulatory legal acts containing labor law norms.

A typical job description usually includes the following sections:
- area of activity of the employee, category of position (manager, specialist, etc.), place in the structure of the organization, procedure and conditions for appointment and dismissal, procedure for replacement during his absence, qualification requirements for the employee, list of regulatory documents.
- goals that an employee holding this position should strive to achieve;
- job responsibilities (description of specific labor procedures);
- rights and connections by position (functional and linear subordination of the employee, functional and linear management carried out by the employee, what positions are filled in the order of current replacement, who fills this position in the temporary absence of the employee, often includes a list of mandatory documents generated in the performance of official duties );
- responsibility (what specific actions are grounds for bringing an employee to disciplinary and financial liability).

A simple comparison shows that a number of provisions that are included in the job description overlap with the mandatory conditions to be included in the employment contract. First of all, this concerns the description of the labor function. This intersection allowed a number of authors to assert that job descriptions are an integral part of the employment contract and recommend that the employment contract formulate the employee’s labor responsibilities by reference to the job description
instructions. Moreover, a similar approach is used by government agencies. Thus, the labor and employment service states in its letter: “Since the procedure for drawing up instructions is not regulated by regulatory legal acts, the employer independently decides how to draw it up and make changes to it. A job description can be an appendix to an employment contract, and can also be approved as an independent document.” This approach seems simplistic and not entirely correct. An employment contract and a job description are completely different documents.

The first is a bilateral agreement between the employee and the employer, the second is a unilateral act of the employer. An employment contract determines, first of all, the rights and responsibilities of the organization and the employee in relation to each other, and the job description structures the relationship between the staff of the organization. In addition, with the correct structure of work in an organization, the job description is primary in relation to the employment contract.

First, the range of responsibilities and qualification requirements are determined, and only after that a person is found who meets such requirements and is capable of performing these duties. At the same time, a reference to the job description in the employment contract seems necessary. Since it contains a description of official procedures and functionality that must be performed by the person filling the corresponding position, and, accordingly, in this part it largely determines the labor function that is planned to be assigned to a specific employee. At the same time, it is necessary to understand that in the labor relationship between a specific employee and the employer, the main document is still the employment contract and, accordingly, if a dispute arises between the employee and the employer about the volume or types of work performed, it is the content of the employment contract that will determine. Accordingly, if the employer wants to effectively use the job description, the employment contract with the employee must contain a corresponding reference. For the same reason, it makes sense to include in the employment contract an indication of the mandatory implementation of the provisions on the structural unit and other local acts.

In addition, for many organizational reasons, a job description is usually more detailed than an employment contract. It also contains many organizational aspects that make it possible to more accurately determine the procedure for performing the labor function assigned to the employee. However, all this does not exclude the requirements of the current legislation, as well as the technical need to include in the employment contract a description of the employee’s labor function and, accordingly, the employment contract cannot be limited to a simple reference to the job description.

Drawing up a job description is a rather complex and painstaking process. Moreover, it can differ significantly depending on whether it is drawn up for an already existing and occupied position or for a position planned for introduction. However, in all cases it consists of several stages.

1. Preparatory stage. At this stage, the need to introduce new job units is assessed, the general scope of responsibilities and place in the organizational structure are determined.
2. Development of a draft job description. At this stage, the document is filled with real content. Responsibilities are fixed and rights are defined.
3. Coordination of the draft job description.
4. Approval of job description.
5. Familiarization with the job description of personnel occupying relevant positions.

The most labor-intensive are the first and second stages of work. The rest, in fact, represent the organizational actions necessary for the effective use of this document. Qualification reference books can serve as a serious aid in developing job descriptions.

These acts contain qualification characteristics, which, in accordance with the stated goals, are intended to justify the rational division and organization of labor, the correct selection, placement and use of personnel, ensuring unity in determining the job responsibilities of workers and the qualification requirements for them, as well as decisions made on compliance with the occupied positions. positions during certification of managers and specialists. These documents are advisory, but they provide general guidance in determining the types of work and the required level of training to perform them.

Let's first consider the ideal option for developing a job description. The position is being introduced in a newly created structural unit to fulfill the responsibilities that arose in connection with the expansion of activities. For example, a wholesale company decides to open a store and carry out retail trade. At the first, preparatory stage, it is necessary to determine the goals, objectives and types of work, structural connections in which new personnel will be involved. Each of them has its positive and negative sides, and the choice of which one to use depends on the level of qualifications and previous experience of the employees supporting the process of creating a new structural unit. In our opinion, one of the most convenient methods is the method of drawing up a business process map (technological maps).

After determining the types of work and production processes, it is necessary to estimate their total labor intensity and then determine the number of personnel required to carry them out. Determining labor costs, that is, in essence, rationing labor, is one of the most difficult stages of work.

Previously, scientific institutes worked on these issues, checking and calculating standards for each type of work. Unfortunately, at present, most of the standards are already outdated and can only be used if they are seriously adapted.

As a rule, commercial organizations do not have the necessary resources either to adapt existing standards or to develop their own. Therefore, labor costs and the number of personnel in most cases are estimated based on the internal convictions of top managers, followed by empirical adjustments. Having schematic diagrams of the production process can also be of great help. At the same stage, the expected wages, future employees and total personnel costs are determined. Payroll planning allows you to calculate the efficiency of personnel use and labor productivity. This stage ends with the approval of the staffing table for the new unit.

Determining the types of work and production processes carried out in a structural unit is, in fact, half of the work on the job description. At the second stage, all that remains is to select from the total volume specific actions and connections by position and determine the level of qualifications required for their implementation. At the same time, it is necessary to understand that neither overestimation nor underestimation of this level is profitable for the organization. Increasing qualification requirements for personnel leads to problems in finding personnel and an unreasonable increase in the cost of personnel for the company, because the level of wages and compensation package directly depends on the qualifications of the employee. An underestimation of the qualification level inevitably leads to the fact that the work assigned to the employee will not be completed or will be performed with low quality. Ideal options are quite rare. A more common situation is when a new position is “allocated” from existing job responsibilities or introduced in connection with the emergence of new ones in an existing department. As a rule, this is done when there is an increase in non-core operations performed by employees due to an increase in the overall workload on personnel or changes in working conditions. In this case, the procedure is slightly different from the above.

The work of introducing a new position into an already existing and actively working unit begins with determining what responsibilities it should free existing positions from and what responsibilities are supposed to be assigned to it additionally. Then an assessment is made of the expected effectiveness of introducing this position. The amount of time that will be redirected by employees to their main work, the increase in the quality of work and a number of other indicators are assessed. At the same time, the cost of attracting a new employee (search and hiring costs, wages and compensation package) is assessed based on the ratio of these two figures and the possibility of introducing a new position is determined.

Let's consider this situation using the example of introducing a legal department, secretary or assistant positions into the staffing table. There is always a significant amount of paperwork in the legal department. The department receives documents for approval (contracts, memos, departmental requests, etc.), after their receipt, the work is distributed among employees, then the flow of documents is sent in the opposite direction. In small and medium-sized organizations, tracking them is not difficult.

However, as the organization grows, there is also a significant increase in document flow. Documents begin to get “lost” between departments, delays arise in their approval, and it is quite difficult to establish whose fault they are. To record incoming and outgoing documentation and monitor the approval of documents developed in the legal department, it is necessary to distract a qualified lawyer, the volume of non-core work is growing, as well as work that does not require a high level of special qualifications. Against this backdrop, the introduction of a secretary position in the legal department may become an urgent need.

At the same time, an assessment of the responsibilities that can be assigned to this position is carried out. For example, work on opening current accounts of a company, collecting and certifying copies of constituent documents, obtaining extracts from the Unified State Register of Legal Entities do not require high qualifications, although they presuppose the presence of certain basic theoretical knowledge and skills. Based on the presence or absence of such work, it is determined whether to introduce the position of a secretary or legal assistant, who will also be assigned secretarial functions.

Approval of job descriptions is one of the necessary administrative procedures. The document undergoes two types of approvals. The first is technical approvals, this is primarily approval by the legal department, which is designed to identify possible violations of labor legislation; for a number of positions, agreement is carried out with the department that ensures labor safety; quite often, agreement is also carried out with the financial department of the company to determine the level of costs.

The second type is coordination with the structural divisions of the organization. This procedure serves several purposes. First of all, it is aimed at eliminating duplication of job responsibilities and at informing the heads of related departments about changes in the order of interaction. In addition, it is necessary to understand that the introduction of new positions usually leads to the need to adjust job descriptions and other employees, and coordination helps determine which of them are subject to adjustment.

Current legislation does not establish requirements for coordination of job descriptions with representative bodies of employees, but in some cases this can help avoid possible conflicts in the future, especially when it comes to changing existing job descriptions.

The next stage is the approval of the agreed instructions. As a rule, they are approved by issuing an order by an authorized person of the organization. In this case, the instruction itself is stamped “Approved” indicating the details of the corresponding order. In practice, there is also direct approval of job descriptions by affixing the signature of an authorized representative and the date directly on the title page of the document. However, this approach, in our opinion, is not entirely correct. First of all, because the procedure for expressing the will of a legal entity by issuing an appropriate order is preferable, including from the point of view of facilitating the evidentiary procedure when a labor dispute arises. In addition, this avoids the need to maintain separate books to record approvals and changes to job descriptions. The agreed and approved job description is numbered, laced, and certified with the seal of the organization. For current work, a copy is made of the original job description and given to the employee and the head of the structural unit. Copies of job descriptions issued to employees and structural units are usually certified.

This is usually done with the signature of the head of the structural unit responsible for personnel work in the organization. If necessary, the job description in whole or in part can be transferred to other structural units.

The last stage is familiarization with the job description of the employee who occupies the corresponding position. If this is a newly hired employee, then familiarization with the job description should be carried out simultaneously with the conclusion of the employment contract.

It should be noted that in accordance with paragraph 2 of Article 67 of the Labor Code of the Russian Federation, “an employment contract that is not drawn up in writing is considered concluded if the employee began work with the knowledge or on behalf of the employer... when the employee is actually admitted to work, the employer is obliged to formalize with him an employment contract in writing no later than three working days from the date of the employee’s actual admission to work.” Accordingly, the employee must be familiar with the job description no later than the written form of the contract. However, ideally, this should be done at the time the employee is actually admitted to work, even if the written form of the contract itself is not yet ready at that moment.

At the same time, it is necessary to clearly understand that the job description comes into force from the moment of its approval, however, the obligation to fulfill it arises for the employee only after he has familiarized himself with this document. The employee's familiarization with the job description and the fact that he has received a copy of it is recorded with a handwritten signature and date. It is also customary to decipher the signature with one’s own hand. As a rule, for this purpose, a “familiarization sheet” is also sewn together with the job description. In some cases, a familiarization sheet is attached to the order approving the job description. In our opinion, this is not entirely correct, since in this case the employee confirms the fact of familiarization with the order, and not with the text of the job description itself.

A job description is a living and working document, and since work methods and methods, as well as organizational connections of departments, are constantly changing in accordance with market requirements, job descriptions must promptly change after them. To maintain their effectiveness, it is necessary to update their content in a timely manner, as well as other local regulations in accordance with changing tasks, thereby ensuring the necessary flexibility of the management system. Ensuring this process is usually regulated by an internal act of the employer - “Regulations on the procedure for developing and approving job descriptions.” Such a document contains the procedure for initiating the process of making changes to existing job descriptions or introducing new ones, determines the procedure for their development and approval, as well as the general structure of the document. As an approximate form, you can use a number of Regulations approved by various government agencies. In particular, the Customs Committee of the Russian Federation included the following sections in its regulations:
1. General provisions, which set out the main definitions and goals for developing a job description. He indicated that instructions are being developed for each position, and indicated the regulatory framework used in their development.
2. Requirements for the content of the job description, which also includes requirements for its design.
3. The procedure for developing, agreeing, approving and putting into effect a job description.

In our opinion, for convenience, the third section can be divided into two blocks - the procedure for development and the procedure for coordination, approval and introduction. This will allow us to describe in more detail the procedure for developing instructions as being of the greatest practical interest.

The initiative to change a job description can come from different sources. This may be an employee holding the corresponding position, the head of the structural unit in which this position is located, or the head of the department with which interaction is carried out. As a rule, proposals for changes to job descriptions are prepared in writing and submitted for consideration to the head of the personnel department, who assesses their feasibility and organizes their approval with interested parties. At the same time, it is of serious importance how much changes to the job description can change the work responsibilities of the person occupying this position. It must be taken into account that in accordance with Article 72.1 of the Labor Code of the Russian Federation, a permanent change in an employee’s labor function is a transfer to another job, and such a change is allowed only with the written consent of the employee. In practice, this application of this provision of the law may cause certain difficulties. It is necessary to balance whether the changes made to the job description affect the labor function or relate to the labor organization process. For example, changing the procedure for submitting monthly reporting to an employee does not require his prior consent. However, for example, assigning responsibility for acceptance and accounting of goods to a sales floor consultant will already constitute a change in his labor function and must be formalized accordingly.

Typically, the head of the personnel department is also responsible for the timely adjustment of job descriptions caused by a change in the organizational structure or amendments to certain local regulations. Working on structuring organizational relationships, developing job descriptions and work regulations is labor-intensive and painstaking work. But this is precisely the kind of work that can lead to increased efficiency and productivity and, as a result, to an increase in the organization’s competitive advantages in the market.

Having drawn up regulations on the structural divisions of the enterprise, which indicate the tasks and functions, determined the total scope of work, established the numerical and official composition of the divisions, they begin to develop job descriptions for each prospective employee (vacant position), carrying out a rational distribution of labor in each division.

Concept, purpose, types of job descriptions

Job description - a legal act issued by an enterprise in order to regulate the organizational and legal status of an employee, his duties, rights, responsibilities and providing conditions for his effective work.

The job description, being an important organizational and legal document, must include a list of the employee’s functional responsibilities, qualification requirements for filling this position, and determine the degree of his responsibility and competence.

The criteria for assessing labor efficiency contained in the job description will greatly facilitate the process of recovery and bonuses for the manager. It can be used when certifying employees and resolving labor disputes.

The basis for the development of job descriptions is the qualification characteristics contained in the Unified Qualification Directory of Positions for Managers, Specialists and Employees (USC).

When developing job descriptions, the requirements of GOST R 6.30-2003 “Unified documentation systems” are also taken into account. Unified system of organizational and administrative documentation. Requirements for document preparation”, approved. Resolution of the State Standard of Russia dated 03.03.2003 N 65-Art.

Job descriptions can be standard and specific (individual) . Standard job descriptions are developed for similar organizations and structural divisions, and on their basis specific (individual) job descriptions are developed. Examples of typical instructions:

Standard job descriptions for employees of federal state archives, approved by order of the Federal Archives of October 7, 1998 No. 65;
Standard job description of an inspector (for monitoring passenger trains and stations) of suburban traffic, order of JSC Russian Railways dated February 18, 2008 No. 313.

Structure of the job description text

The job description, as a rule, has a unified form and the same text structure for all positions:

general provisions;
functions;
job responsibilities;
rights;
responsibility;
relationships (connections by position).

"General provisions" The job description contains the following set of information: generalized information about the position, its category; requirements for education and practical experience (work experience in the specialty); procedure for appointment and dismissal, replacement during absence; basic legislative, regulatory, methodological and organizational documents on the basis of which the employee carries out his official activities; subordination and who is in charge.

In chapter "Functions" indicate the main areas of activity, and in the section "Job Responsibilities" already list specific types of work that ensure the performance of these functions. Often these sections are combined into one - “Functions and Job Responsibilities” (or “Main Tasks and Responsibilities”).

All functions written in the regulations on the structural unit must be included in the job descriptions of the unit's employees. The more detailed it is described, not only what, but also how the employee performs, the more valuable the job description will be.

Chapter "Rights" very important for the employee. It establishes his powers to independently resolve issues within his competence. The rights of access to information, including confidential information, the right to approve and sign certain types of documents, etc. are very important.

Job description section "Responsibility" can be written in general terms, for example: “The employee is responsible for failure to fulfill duties and non-use of rights provided for by legal acts and these instructions,” or described in more detail based on the points of responsibilities. When working on this section, it should be remembered that liability is established in strict accordance with the law.

Chapter "Relationships" (connections by position) is also very important for organizing work. It will be much easier to work if this section specifically indicates which departments or employees the employee interacts with. This section is presented in the form of a table or diagram.

Formatting and job description details

Since the Labor Code does not contain any mention of a job description and the procedure for drawing up instructions is not regulated by regulatory legal acts, the employer independently decides how to draw it up and make changes to it, whether it will be an annex to the employment contract or approved as an independent document.

Traditionally, job descriptions are drawn up in general organization letterhead . Mandatory job description details : name of the organization, date, document number (with direct approval by the manager), place of compilation, title to the text, approval visas, signature, approval stamp.

The job description is signed by the head of the structural unit and approved by the head (deputy head) of the organization - the curator of this unit. Job descriptions are endorsed by the heads of interested departments and the legal service (lawyer), as well as other officials on whose actions its implementation may depend. The date of the job description is the date of its approval.

Since the job description is of great importance in the event of bringing an employee to disciplinary liability, establishing a probationary period and in other cases, then a mandatory part of the instructions is a familiarization sheet , and the very fact of delivering one copy to the employee serves as evidence that he was familiarized with this document in advance.

Only in this case can the document be considered as a local regulatory act, which will allow the employer to terminate the employment contract due to the employee’s inadequacy for the position held.

In accordance with Art. 68 of the Labor Code of the Russian Federation, the employer is obliged to familiarize the employee with local regulations related to his labor function.

These acts include job descriptions. This is a normative document that establishes the organizational and legal position of an individual employee in the structure of an organization or its structural unit.

Assignment of job description

The official position is the primary element of the management structure and characterizes the employee’s place in the management process. The formation of a system of positions depends on the volume, composition, nature of the functions performed in the structural unit, on the division and cooperation of labor.

The job description is the main organizational document that regulates the assignment of employee functions

The job description sets out the employee’s job responsibilities and rights, as well as the requirements of the organization (enterprise, institution) for his qualifications, professional knowledge and skills. The use of job descriptions, on the one hand, ensures a rational division of labor between workers, and on the other, allows for a certain specialization of each of them. They help the manager assign to each employee the scope and composition of work, his powers and responsibilities.

A job description is one of the methods of personnel management, therefore considerable attention is paid to the structure of the text of this document and the formulation of responsibilities.

Job descriptions developed in one organization are interrelated in content and together represent a system for assigning certain types of work to employees of different categories, performed during the functioning of a separate structural unit.

Functions of the job description that are important for the employer and the employee

Both managers and performers are interested in the development of job descriptions and their practical application. Carrying out an organizational, regulatory and regulatory role, a job description should be considered as a management tool that allows the manager to clearly delineate duties and rights, establish responsibilities, ensure interconnection and interchangeability between individual positions, eliminate duplication and eliminate parallelism in the performance of specific operations by employees of the organization.

In addition, job descriptions allow the manager to objectively assess the activities of each employee and establish measures of influence. Most often, they act in this capacity during the certification process, where the actual compliance of the functions performed and the employee’s qualifications with his job responsibilities is determined.

A job description is a necessary organizational document from the point of view of the performer, who is interested in clearly defining the nature and types of his work, the range of job duties, rights and responsibilities, as well as in establishing official connections.

Outlining in the job description the range of issues within the jurisdiction of each employee is a kind of protection for the employee in his activities. If disputes arise in the labor relations of an employee and an employer, a job description can serve as a means of proving the assignment of certain responsibilities to the employee.

Familiarization with the job description when applying for a job allows the employee to get an idea of the range of expected responsibilities, types of work and make a reasonable decision about the compliance of his capabilities with the requirements of the organization for this position.

The job description for its purpose is a document of stable validity. Its effect continues until it is replaced by a new document.

Job description for the employer:

· ensures the objectivity of the assessment of the employee’s performance in the process of his certification;
· is a mandatory document in resolving individual labor disputes in the labor dispute commission and in the courts;
· ensures a rational division of labor;
· serves as a means of strengthening labor discipline;
· allows you to establish the employee’s inadequacy for the position held

Job description for the employee:

· determines its organizational and legal status, rights and obligations;
· is a mandatory document in resolving labor disputes in the labor dispute commission and in the courts;
· determines the types of work performed
Provides specialization in a specific area

Thus, the job description is a multifunctional document. Its presence is important for both the employer and the employee.

Job description for an accountant

The job description for an accountant may look like this:

I. General provisions

An accountant belongs to the category of specialists

For the position:

a person is appointed as an accountant; a person is appointed who has a secondary vocational (economic) education without presenting requirements for work experience or special training according to an established program and work experience in accounting and control of at least 3 years;

category II accountant - a person who has a higher professional (economic) education without presenting requirements for work experience or secondary vocational (economic) education and work experience as an accountant for at least 3 years;

Appointment to and dismissal of an accountant is made by order of the director of the enterprise upon the recommendation of the chief accountant.

An accountant must know:

4.1. Legislative acts, regulations, instructions, orders, other guidance, methodological and regulatory materials on the organization of accounting of property, liabilities and business transactions and reporting.
4.2. Forms and methods of accounting at an enterprise.
4.3. Plan and correspondence of accounts.
4.4. Organization of document flow in accounting areas.
4.5. The procedure for documenting and reflecting on accounting accounts transactions related to the movement of fixed assets, inventory and cash.
4.6. Methods of economic analysis of economic and financial activities of an enterprise.
4.8. Rules for the operation of computer equipment.
4.9. Fundamentals of economics, labor organization and management.
4.10. Market methods of management.
4.11. Labor legislation.
4.12. Internal labor regulations.
4.13. Labor protection rules and regulations.

An accountant in his work is guided by:

5.1. Regulations on the accounting department of the organization.
5.2. This job description.

The accountant reports directly to the chief accountant of the organization or the head of the corresponding structural unit of the main accounting department.

During the absence of an accountant (vacation, illness, etc.), his duties are performed by a person appointed in accordance with the established procedure, who acquires the corresponding rights and is responsible for the quality and timeliness of fulfillment of the duties assigned to him.

II. Job responsibilities

Accountant:

Performs work on maintaining accounting records of property, liabilities and business operations (accounting for fixed assets, inventory, production costs, sales of products, results of economic and financial activities; settlements with suppliers and customers, for services provided, etc.) .

Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.

Receives and controls primary documentation for the relevant areas of accounting and prepares them for accounting processing.

Reflects on the accounting accounts transactions related to the movement of fixed assets, inventory and cash.

Accrues and transfers taxes and fees to the federal, regional and local budgets, insurance contributions to state extra-budgetary social funds, payments to banking institutions, funds to finance capital investments, wages of workers and employees, other payments and payments, as well as deductions for material incentives for enterprise employees.

Participating:

7.1. In conducting an economic analysis of the economic and financial activities of an organization based on accounting and reporting data in order to identify intra-economic reserves, implement savings regimes and measures to improve document flow.
7.2. In the development and implementation of progressive forms and methods of accounting based on the use of modern computer technology.
7.3. Conducting inventories of cash, inventory, settlements and payment obligations.

Provides managers, creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information in the relevant areas (areas) of accounting.

Develops a working chart of accounts, forms of primary documents used for registration of business transactions for which standard forms are not provided, as well as forms of documents for internal accounting reporting, participates in determining the content of basic techniques and methods of accounting and technology for processing accounting information.

Prepares data on the relevant areas of accounting for reporting, monitors the safety of accounting documents, draws them up in accordance with the established procedure for transfer to the archive.

Performs work on the formation, maintenance and storage of a database of accounting information, makes changes to reference and regulatory information used in data processing.

Participates in the formulation of the economic formulation of problems or their individual stages, solved with the help of computer technology, determines the possibility of using ready-made projects, algorithms, application software packages that allow the creation of economically sound systems for processing economic information.

Performs individual official assignments from his immediate superior.

III. Rights

The accountant has the right:

Get acquainted with the draft decisions of the enterprise management concerning its activities.

Make proposals for improving work related to the responsibilities provided for in these instructions.

Within your competence, inform your immediate supervisor about all shortcomings identified in the course of your activities and make proposals for their elimination.

Request personally or on behalf of the chief accountant from department heads and specialists information and documents necessary to fulfill his official duties.

Involve specialists from all (individual) structural divisions in solving the tasks assigned to him (if this is provided for by the regulations on structural divisions, if not, then with the permission of the manager).

Require the management of the enterprise to provide assistance in the performance of their official duties and rights.

IV. Responsibility

The accountant is responsible for:

For improper performance or failure to fulfill one’s job duties as provided for in this job description - within the limits determined by the current labor legislation of the Russian Federation.

For offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation.

For causing material damage - within the limits determined by the current labor and civil legislation of the Russian Federation.

The job description, being an important organizational and legal document, must include a list of the employee’s functional responsibilities, qualification requirements for filling this position, determine the degree of his responsibility and competence

The criteria for assessing labor efficiency contained in the job description will greatly facilitate the process of recovery and bonuses for the manager. It can be used for employee certification and in resolving labor disputes

The basis for the development of job descriptions is the qualification characteristics contained in the Unified Qualification Directory of Positions of Managers, Specialists and Employees (USC)

Typical job description structure:

I. General provisions. The department (division) and full name of the position, the procedure for appointing and dismissing the employee from the position, the subordination of the position and the officials supervised by the employee, replacement of the position during absence are indicated, the qualification requirements for the employee by education, specialty, and length of service in the specialty are determined . The legal acts and regulations that the employee must follow in his activities are listed.

II. Goals. The goals that the organization’s management sets for the employee for this position are formulated

III. Functions. The specific actions of the employee, the frequency and timing of their implementation are determined; the form of employee participation in management activities is indicated: manages, approves, executes, coordinates, etc.

IV. Information relationships. Relationships by position. The content of information, the form of its presentation, the timing and frequency of receipt or transmission, from which officials or departments it is received and to whom it is transmitted are listed.

V. Rights. The rights granted to the employee to independently perform the functions assigned to him in relation to his subordinates and external organizations are determined.

VI. Responsibility. Types of liability are established for untimely and poor-quality performance by an employee of official duties and non-use of the rights granted to him; indicators by which the manager evaluates the employee’s performance are indicated

D. and. developed by a specialist in the personnel management service, or the head of the relevant structural unit, or the employee himself together with the immediate supervisor, signed by the head of the unit or a specialist developer, approved by the first head of the organization, agreed with a lawyer and communicated to the employee against receipt

The main organizational document regulating the division of responsibilities and rights between employees and the establishment of relationships between individual positions is the job description.

is an organizational and legal document that defines the main functions, duties, rights and responsibilities of an employee of an organization when carrying out activities in a certain position.

The job description allows:

rationally distribute functional responsibilities;
increase the timeliness and reliability of task completion;
improve the socio-psychological climate in the team and eliminate conflicts;
clearly define the employee’s functional connections and his relationships with other specialists;
specify the rights of the employee;
increase personal and collective responsibility;
increase the effectiveness of moral and material incentives for employees;
organize a uniform workload of workers.

Sources for developing job descriptions

The initial data for developing job descriptions are:

and functional structure;
classifier of control functions;
classification directory of positions of managers, specialists and employees;
management labor standards;
regulations on structural divisions;
results of expert and sociological surveys of workers, etc.

The first source for developing job descriptions is Qualification directory for positions managers, specialists and other employees. The directory contains list of qualification requirements specialists of various categories. Each qualification characteristic is a normative document that regulates the content of the functions performed by workers, helping to ensure optimal technology, rational division of labor, high organization, and order at each, as well as improvement. As a regulatory framework, the qualification characteristics of employee positions are intended for use in enterprises, institutions and organizations of various forms of ownership, organizational and legal forms and sectors of the economy, regardless of their departmental subordination. Based on qualification characteristics, job descriptions are developed for specific employees.

The job description form and the structure of the text are fixed in the USORD.

Job descriptions must be drawn up for each position provided for in the staffing table.

Development and sections of job descriptions

When developing job descriptions, the regulations on the structural unit are used. Regulations and job descriptions are interrelated documents, since the responsibilities of each employee arise from the tasks and functions of the entire service as a whole.

The text of the job description must fully and clearly define the tasks, functions, and responsibilities of the employee. An unclear and incomplete definition of the scope of activity of each employee leads to instability in the work of the service itself and inconsistency in the actions of individual workers. As a rule, such a situation contributes to the emergence of conflict situations caused by the employee’s incorrect understanding of his responsibilities. The text of the job description is set out in separate paragraphs.

A job description usually consists of the following sections:

General provisions
Main tasks and functions
Responsibilities
Rights
Responsibility
Relationships

In the first section of the job description " General provisions» contains:

name of the position in accordance with the staffing table and basic information about it: name of the structural unit, subordination of the employee, category of personnel (specialist, technical executive);
procedure for appointment and dismissal;
the procedure for filling this position during the temporary absence of the employee;
requirements for professional training (level of education, work experience), qualification requirements (must know... must be able to...);
a list of regulatory documents that guide the employee in his professional activities, a list of administrative documents regulating job responsibilities (orders and instructions of the head of the organization, preschool educational institution service, etc.).

In the second section " Main tasks and functions“The job description formulates the main task of the employee of this position, the subject of his responsibility, and the area of work. Next comes a list of specific types of work that make up the implementation of the main task. For example: the main task of an employee is to control the deadlines for the execution of documents. In different organizations and using different technologies, this task may consist of different operations. For example, when using manual technology, these could be the following operations:

receipt (from the registration area, from the secretariat, etc.) of documents put under control;
filling out control cards;
making notes on the progress of execution;
maintaining a time card file;
transfer of information;
compiling and maintaining reference files, servicing requests from management staff specialists, etc.

The same task with automated technology will include operations such as:

entering into a computer database of registered documents;

maintaining a computer database of documents marked “Control”;
servicing requests from management staff specialists, etc.

In chapter " Responsibilities» job descriptions record the conditions that must be observed by the employee when performing his functions. For example:

observe ;
comply with established deadlines for document preparation;
observe ethical standards of communication in;
maintain the confidentiality of proprietary information.

In chapter " Rights» the range of rights necessary for an employee to implement the duties assigned to him is fixed, as well as the procedure for exercising these rights. The section includes such rights as: making decisions, obtaining information to perform one’s work, the right to endorse certain types of documents, the right to control, etc. A clear formulation of the employee’s rights makes it possible to formulate his responsibility, which is highlighted in a separate section.

In chapter " Responsibility» record the content and forms of the official’s responsibility for the results and consequences of his activities, as well as for failure to take timely measures or actions related to his duties. Responsibility can be established disciplinary and material, but always in accordance with current legislation and taking into account the specifics of the organization’s work.

In the job description section " Relationships» record the procedure for interaction between the employee and other structural units and officials. The section lists those structural units from which the employee receives documents, and those to which he transfers information.

Job descriptions are developed and signed by the head of the office management service, approved by the head of the organization (company). Job descriptions are drawn up on the organization’s general letterhead. They can be endorsed (agreed upon) by the heads of those structural units with which the employee interacts.

Job descriptions also apply to long-term use.

Revision of job descriptions is mandatory under the following conditions:

changing the structure of the organization;
reassignment of the office management service;
change of job title;
changing the internal organizational structure of the office management service;
introduction of new forms and methods of labor organization;
the introduction of new technology, since this involves a redistribution of functions between individual employees and structural divisions.

With the job description, the manager (or personnel department) is obliged inform the employee against receipt. The familiarization visa is located below the signature of the head of the office management service (the developer of the job description) and consists of the words “I have read the instructions (to)”, the employee’s signature, his initials, last name and date.