Введение.Планирование – это одна из

Введение.
Планирование – это одна из составных частей управления (менеджмента), заключающаяся в разработке и практическом осуществлении планов, определяющих будущее состояние экономической системы, путей, способов и средств его достижения.
Планирование заработной платы - система плановых расчетов и мер по регулированию расходов на заработную плату, взаимосвязанных по всем уровням управления, - государство, отрасль, регион, организация. В условиях рынка и конкуренции принципиально меняется как сущность заработной платы, так и вся система ее планирования и регулирования. Заработная плата должна рассматриваться не как часть национального дохода, выделяемого государством для оплаты труда, а как часть дохода собственника средств производства и работодателя, расходуемая для оплаты труда наемных работников в соответствии с условиями найма (трудовым договором) и результатами труда. Восстанавливается воспроизводственная функция заработной платы - за точку отсчета при планировании и регулировании размеров оплаты труда принимается прожиточный минимум, складывающийся на данный период времени и обеспечивающий возможность содержания семьи работника на уровне жизненного стандарта, приемлемого для данной страны. В промышленно развитых странах размер минимальной заработной платы устанавливается на уровне прожиточного уровня. В нашей стране ММОТ в 8-10 раз меньше прожиточного минимума, и в этой связи возникает задача - по мере развития реформ и повышения эффективности экономики производства постепенное сближение размеров минимальной заработной платы и прожиточного минимума.
В планировании используются как экономико-математические, балансовые методы, так и экспертные оценки. Планирование включает принятие плановых решений уполномоченными на то органами, лицами.
Планирование можно трактовать как умение предвидеть цели организации, результаты ее деятельности и ресурсы, необходимые для достижения поставленных целей.
В то же время, планирование – это систематическая подготовка принятия решений о целях, средствах и действиях путем целенаправленной сравнительной оценки различных альтернативных действий в ожидаемых условиях.
Использование планирования на предприятии создает следующие преимущества:
- выявление возникающих проблем;
- стимулирование руководителей и менеджеров в реализации своих решений;
- улучшение координации действий в организации;
- рациональное распределение ресурсов;
- улучшение контроля в организации.
Цель планирования средств на оплату труда – определение оптимального размера фонда заработной платы исходя из планируемой результативности хозяйственной деятельности фирмы.
Задачи планирования:
- выбор форм и системы оплаты труда, в наибольшей мере соответствующих стратегии и тактики развития фирмы;
- определение нормируемой величины расходов на оплату труда, включаемых в себестоимость продукции;
- расчет величины чистой прибыли, направляемой на оплату труда;
- расчет средней заработной платы работников фирмы;
- определение и поддержание на запланированном уровне соотношения между заработной платой, производительностью и фондовооруженностью труда;
- расчет налогов и отчислений, установленных в зависимости от фонда заработной платы;
- обеспечение участия работников предприятия в капитале и прибыли, получаемой по итогам хозяйственной деятельности.

Теоретическая часть.
Глава 1. Заработная плата - это величина денежного вознаграждения, выплачиваемого наемному работнику за выполнение определенного задания, объема работ или исполнение своих служебных обязанностей в течение некоторого времени.
Сущность заработной платы состоит в том, что она представляет собой выраженную в деньгах долю работников в той части национального дохода, которая направляется на цели личного потребления и распределения по количеству и качеству труда, затраченного каждым работником в общественном производстве.
Реальная заработная плата – это количество товаров и услуг, которое можно приобрести на номинальную зарплату.
Заработная плата играет огромную роль в развитии экономики государства, подъема благосостояния народа. В неё входит широкий аспект экономических отношений между обществом, трудовым коллективом и работниками по поводу их участия в общественном труде и его оплате.

Различают номинальную и реальную заработную плату. Номинальная заработная плата – это начисленная и полученная работником заработная плата за определенный период. Реальная заработная плата – это количество товаров и услуг, которые можно приобрести за номинальную заработную плату.
Заработная плата выполняет несколько функций.
1. Воспроизводственная функция состоит в обеспечении возможности воспроизводства рабочей силы на социально нормальном уровне потребления, то есть абсолютного размера заработной платы, который позволяет осуществить условия нормального воспроизводства рабочей силы, улучшение условий жизни работника, который должен иметь возможность нормально жить (платить за квартиру, пищу, одежду, т.е. предметы первой необходимости), у которого должна быть реальная возможность отдыхать от работы, чтобы восстанавливать силы, необходимые для работы. Также работник должен иметь возможность растить и воспитывать детей, будущие трудовые ресурсы.
2. Социальная функция. Заработная плата как один из основных источников дохода должна не только способствовать воспроизведению рабочей силы как таковой, но и давать возможность человеку воспользоваться набором социальных бл

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Introduction.Planning is one of the component parts governance (management), consisting in the development and implementation of plans for the future status of the economic system, paths, ways and means to achieve it.Salary planning system planning calculations and measures to regulate salaries, interlinked at all levels of governance, State, industry, region, organization. In conditions of the market and competition essentially changes how the essence of wages and the entire system planning and management. Wages must not be regarded as part of national income to be allocated by the State to pay, but as part of the income of the owner of the means of production and the employer spent for payment of employees in accordance with the terms and conditions of employment (employment contract) and job performance. Restores the reproductive function of wages as a starting point when planning and regulating wages accepted subsistence level, emerging at this time and to ensure the maintenance of the household employee at the level of the life standard acceptable to this country. In industrialized countries, the minimum wage is set at the minimum level. In our country the MMOT in 8-10 times less than the minimum subsistence level, and this raises the problem-with the development of reforms and increasing economic efficiency of production the gradual convergence of minimum wages and the minimum subsistence level.In planning are used as economic-mathematical methods of balance and expert estimates. Planning includes planning decisions by bodies, entities.Planning can be interpreted as the ability to anticipate the results of the objectives of the Organization, its activities and resources needed to achieve goals.At the same time, planning is the systematic preparation of decision-making about the goals, means and actions through targeted comparative assessment of different alternatives in the expected conditions.Use planning in an enterprise generates the following advantages:-identification of emerging issues;-stimulation of executives and managers in the implementation of its decisions;-improve coordination within the Organization;rational allocation of resources;-improve control within the organization.The purpose of the planning of labor costs is determining the optimal size of the wage fund on the basis of the planned performance of economic activities of the company.Planning tasks:-choice of forms and systems of remuneration, the most relevant strategies and tactics development firm;-determination of the critical values in labour costs included in the cost of production;-calculation of net profit channelled to labour costs;-the calculation of the average salary of employees;definition and maintenance of the planned level, the ratio between wages, productivity and labour fondovooružennost′û;-calculation of taxes and deductions set depending on the salary Fund;-ensuring the participation of employees in the capital and profits according to the results of the economic activity. The theoretical part.Chapter 1. Salary is the amount of remuneration paid to the employee for performing a specific job, the amount of work or the performance of their duties for some time.The essence of wages is that it represents the expressed in money proportion of workers in the national income, which is directed to the purpose of the personal consumption and distribution on the quality and quantity of work, each employee spent in social production.The real wage is the amount of goods and services, which can be purchased at a nominal salary.Wages plays a huge role in the development of the State economy, raising people's well-being. Includes a wide aspect of economic relations between society, the workforce and employees regarding their participation in the public labour and its payment.Distinguish between nominal and real wages. Nominal wage is calculated and received employee wages for a certain period. The real wage is the amount of goods and services that can be purchased for a nominal salary.Wages performs several functions.1. Reproductive function is to ensure that the reproduction of the labour force in a socially normal consumption, i.e. the absolute wages which enables normal conditions of reproduction of the labour force, improve the living conditions of the employee, which should be able to live normally (to pay for rent, food, clothing, i.e. necessities), which should be a real opportunity to relax from work to recover the forces necessary for the job. The employee must also be able to raise and educate children, future workforce. 2. The social function. Salary as one of the main sources of income should not only contribute to the reproduction of the labour force as such, but also to enable a person to take a set of social NL

Результаты (английский) 2:

Introduction.
Planning - this is one of the components of the control (management), which consists in the development and implementation of plans, defining the future state of the economic system, ways, methods and means of achieving it.
Planning wage - system planning calculations and measures to regulate the cost of wages fee, interconnected all levels of government - state, industry, region, organization. Under the conditions of the market and competition is changing fundamentally the essence of wages, and the whole system of its planning and regulation. Wages should not be seen as a part of national income allocated by the state to pay, but as a part of the income of the owner of means of production and the employer expended for the compensation of employees in accordance with the terms of employment (employment contract), and the results of labor. Restored reproductive function of wages - as a starting point for planning and regulating the wage cost of living is taken, emerging in a given period of time and provides the ability to support their families at the level of the employee living standards acceptable to that country. In industrialized countries, the minimum wage is set at subsistence level. In our country MMOT 8-10 times less than the minimum subsistence level, and this raises the problem - with the development of reforms and enhance the economic efficiency of production gradual convergence of the minimum wage and the minimum subsistence level.
In planning how to use economic and mathematical balance method, and peer reviews. Planning involves making planning decisions by authorized bodies, entities.
Planning can be interpreted as the ability to foresee the objectives of the organization, its results of operations and resources necessary to achieve their goals.
At the same time, planning - a systematic training of the decision-making about objectives, means and action by targeting the comparative evaluation of various alternative actions in the anticipated conditions.
The use of planning at the enterprise produces the following benefits:
- identification of emerging issues;
- encouraging executives and managers in the implementation of its decisions;
- improving the coordination of actions in the organization;
- the rational allocation of resources;
- improved control in the organization.
The purpose of planning funds for salaries - determining the optimum size of payroll based on anticipated performance of economic activities of the company.
The tasks of planning:
- the choice of forms and pay system is best suited to the strategy and tactics of the company;
- the definition of the rated value of expenses labor costs included in the cost of production;
- calculation of net profit allocated for payment;
- the calculation of average wages of employees of the company;
- the definition and maintenance of the planned level of relations between wages, productivity and capital-labor
- payment of taxes and contributions established according to the payroll;
- ensuring the participation of employees in the capital and profits earned by the results of economic activity. The theoretical part. Chapter 1. Wages - is the amount of remuneration paid to the employee for the performance of a specific task, or the amount of work the performance of their duties for some time. The essence of wages is that it is expressed in money the proportion of workers in that part of the national income, which is used for the purposes of personal use and distribution of the quantity and quality of labor expended by each employee in the public production. The real wage - is the amount of goods and services, which can be purchased for a nominal salary. Salary plays a huge role in the development of the state economy, raising people's welfare. It includes a wide aspect of economic relations between the company, the workforce and employees about their participation in social labor and its payment. A distinction is nominal and real wages. Nominal wages - is accrued and obtained the worker's wages for a certain period. Real wages - is the amount of goods and services that can be purchased for a nominal wages. Wages performs several functions. 1. Reproduction function is to allow the reproduction of the labor force for socially normal level of consumption, that is, the absolute size of the wage, which allows the conditions for normal reproduction of the labor force, improving the living conditions of the worker, who should be able to live a normal life (pay rent, food, clothing, ie essentials), which must be a real opportunity to have a rest from work to recover the forces necessary for the job. Also, an employee should be able to raise and educate children, the future labor force. 2. Social function. Wages as one of the main sources of income must not only contribute to the reproduction of the labor force as such, but also allow a person to use a set of social bl

Результаты (английский) 3:

introduction. - planning is one of the component parts of management (management), which is in the design and implementation of plans for the future state of economic system, waysways and means of achieving it.
planning wage system planning calculations and measures to regulate the cost of wages of all levels of government, state, industrythe region, the organization. in the market and the competition is changing as the essence of the wages, and the whole system's planning and management.wages should not be considered as part of the national income to the state to pay, as well as part of the income of the owner of the means of production and the employerspending as to pay employees in accordance with the terms and conditions of employment (labor contract) and job performance.it воспроизводственная function of wages for the starting point in the planning and management of wage is minimum.emerging at the time, and which provides the possibility of family worker at the level of the living standard, acceptable to this country.in industrialized countries, the minimum wage is set at the level of the minimum level. in our country ммот in 8 to 10 times less than the minimum wageand this raises the challenge as the development of reform and improve the economic efficiency of the gradual convergence of the minimum wage and the minimum wage.in planning are used as economic mathematical methods, balance sheets, and expert evaluation. the planning includes the planning decisions authorized agencies, individuals.planning can be understood as the ability to anticipate the objectives of the organization, the results of its activities and resources needed to achieve the objectives. at the same time.planning is the systematic training of decision-making to the resources and actions through targeted comparative assessment of various alternative actions in expected terms.the use of planning in the enterprise provides the following benefits:
- the identification of emerging issues;
- incentives to executives and managers in the implementation of its decisions;.improved coordination within the organization;
- rational allocation of resources;
- improving the control of the organization.the purpose of planning funds to pay is the determination of the optimal size of wages on the basis of the projected impact of economic activities of task planning:
.
the choice of pay system, the most appropriate strategy and tactics development company;
- determination of нормируемой labour costs included in the cost of production;.- calculation of net profits to pay;
- calculation of the average wages of employees;
- determination and maintenance of the planned level, the ratio between the wagesproductivity and labor фондовооруженностью;
- calculation of taxes and contributions set depending on the payroll;
- participation of employees in the capital and profitderived on the basis of economic activities. the theoretical part

.
in chapter 1. wage is the value of the remuneration paid to the employee for performing a certain task.the scope of work or the performance of their official duties for some time. "the nature of wages isshe represents the money proportion of workers in that part of the national income that goes to personal consumption and the distribution of the quantity and quality of labour,every employee involved in social production.
the real wage is the amount of goods and services that can be purchased at a nominal wages.salary plays a critical role in the development of the economy of the state, improve the well-being of the people. it includes a wide aspect of economic relations between society,labour collective and employees about their participation in social work and his payment.

there are nominal and real wages.the nominal wage is received and the worker wages for a given period of time. the real wage is the amount of goods and serviceswhich can be purchased at a nominal wage. wages performs several functions.
1.воспроизводственная function is to enable the reproduction of the labor force and the normal level of consumption, that is, the absolute wagewhich allows to carry out the conditions of normal reproduction of the labor force, improving the living conditions of workers, who must have the opportunity to live (rent, food, clothing, i.e.supplies), which should be a real opportunity to rest from work to restore the force necessary for the work.the worker must be able to raise and educate the children, the future workforce.
2. the social function.wages, as one of the major sources of income should not only contribute to the reproduction of the labor force itself, but also be able to take advantage of the social bl