Научная статья на тему 'Improving the model of wages regulation at industrial enterprises depending on the level of productivity and efficiency of staff work in the system of production management'

Improving the model of wages regulation at industrial enterprises depending on the level of productivity and efficiency of staff work in the system of production management Текст научной статьи по специальности «Экономика и бизнес»

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REGULATION OF REMUNERATIONS AT ENTERPRISE / MATERIAL STIMULATION OF LABOR / LABOR PRODUCTIVITY / LABOR EFFICIENCY / CORRELATION OF LABOR PRODUCTIVITY AND WAGES GROWTH / OPERATIONAL (PRODUCTION) MANAGEMENT

Аннотация научной статьи по экономике и бизнесу, автор научной работы — Skrynkovskyy Ruslan M., Sopilnyk Lyubomyr I., Hladun Volodymyr R.

The object of the research are details of formation, use and improvement of the economic-mathematical model of wages regulation at industrial enterprises depending on the level of productivity and efficiency of staff work in the system of operational (production) management. The main internal variables of enterprise are considered. It is determined that employees are the most important situational factor in the system model of interconnection of internal variables, and therefore their labor should be valuated properly and be adequately paid for. It is identified that in practice there are problems connected with formation and use of applied mechanisms for regulation of wages at industrial enterprises in accordance with the structurally-functional business model of process of formation of systems of material labor incentives. It is determined that one of the main objectives of the system of material incentives at industrial enterprises is ensuring the correlation between quantity, quality, growth of labor productivity and the received wages. The economic-mathematical model of wages regulation at industrial enterprises is improved depending on the level of productivity and efficiency of staff work in the system of production management.

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Текст научной работы на тему «Improving the model of wages regulation at industrial enterprises depending on the level of productivity and efficiency of staff work in the system of production management»

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UDC 65.01 JEL: E24; J31

IMPROVING THE MODEL OF WAGES REGULATION AT INDUSTRIAL ENTERPRISES DEPENDING ON THE LEVEL OF PRODUCTIVITY AND EFFICIENCY OF STAFF WORK IN THE SYSTEM

OF PRODUCTION MANAGEMENT

®2019 SKRYNKOVSKYY R. M., SOPILNYK L. I., HLADUN V. R.

UDC 65.01 JEL: E24;J31

Skrynkovskyy R. M., Sopilnyk L. I., Hladun V. R. Improving the Model of Wages Regulation at Industrial Enterprises Depending on the Level of Productivity and Efficiency of Staff Work in the System of Production Management

The object of the research are details of formation, use and improvement of the economic-mathematical model of wages regulation at industrial enterprises depending on the level of productivity and efficiency of staff work in the system of operational (production) management. The main internal variables of enterprise are considered. It is determined that employees are the most important situational factor in the system model of interconnection of internal variables, and therefore their labor should be valuated properly and be adequately paid for. It is identified that in practice there are problems connected with formation and use of applied mechanisms for regulation of wages at industrial enterprises in accordance with the structurally-functional business model of process of formation of systems of material labor incentives. It is determined that one of the main objectives of the system of material incentives at industrial enterprises is ensuring the correlation between quantity, quality, growth of labor productivity and the received wages. The economic-mathematical model of wages regulation at industrial enterprises is improved depending on the level of productivity and efficiency of staff work in the system of production management. Keywords: regulation of remunerations at enterprise, material stimulation of labor, labor productivity, labor efficiency, correlation of labor productivity and wages growth, operational (production) management. DOI: https://doi.org/10.32983/2222-4459-2019-4-360-365 Fig.: 2. Formulae: 2. Bibl.: 23.

Skrynkovskyy Ruslan M. - PhD (Economics), Associate Professor, Associate Professor of the Department of Business Economy and Information Technology,

Lviv University of Business and Law (99 Kulparkivska Str., Lviv, 79021, Ukraine)

E-mail: uan_lviv@ukr.net

ORCID: http://orcid.org/0000-0002-2180-8055

Researcher ID: http://www.researcherid.com/rid/S-9016-2016

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Sopilnyk Lyubomyr I. - D. Sc. (Law), D. Sc. (Engineering), Professor, Professor of the Department of Administrative Law and Process, Financial and Information

Law, Lviv University of Business and Law (99 Kulparkivska Str., Lviv, 79021, Ukraine)

E-mail: sopilnyk01@gmail. com

ORCID: http://orcid.org/0000-0001-6581-7255

Researcher ID: http://www.researcherid.com/rid/B-5267-2017

Hladun Volodymyr R. - PhD (Physics and Mathematics), Associate Professor, Associate Professor of the Department of Applied Mathematics, National University «Lviv Polytechnic» (12 Stepana Bandery Str., Lviv, 79013, Ukraine) E-mail: volodymyr.r.hladun@lpnu.ua ORCID: http://orcid.org/0000-0002-4337-8869

УДК 65.01 JEL: E24;J31

Скринькоеський Р. М., Сопльник Л. I., Гладун В. Р. Удосконалення Modeni регулюеання оплати прац на промислоеих тдприемстеах залежно eid рiеня продуктиенот та eфeктиенoстi прац персоналу е сиcmeMi еиробничого менеджменту

Об'ектом досл'дження е особливостi формування, використання та вдосконалення економко-математичноi моделi регулювання оплати праЦ на промислових тдприемствах залежно вiд рiвня продуктивнос-тi та ефективностi праЦ персоналу в rnmeMi операцйного (виробни-чого)менеджменту. Розглянуто основтвнутр'штзм'тт на тдприемств'!. З'ясовано, що пра^вники - найважливший ситуа^йний фактор у системнш модел'> взаемозв'язку внутр'штх змнних, i тому IX праця мае о^нюватися належним чином i гiдно оплачуватися. Виявлено, що на практиЦ кнують проблеми, пов'язат з формуванням i використан-ням прикладнихмехатзм'ю регулювання оплати прац на промислових тдприемствах в'дпов'дно до структурно-функцюнальноi б'знес-моде-л'> процесу формування систем матер'шльних стимулв працi. Вста-новлено, що одтею з основних цлей системи матер'шльних стимулв праЦ на промислових тдприемствах е забезпечення спiввiдношення мiж кшькктю, яюстю, зростанням продуктивностi праЦ та отри-муваною заробтною платою. Удосконалено економко-математичну модель регулювання оплати праЦ на промислових тдприемствах залежно в'д рiвня продуктивностi та ефективностi праЦ персоналу в системi виробничого менеджменту.

Ключое'1 слоеа: регулювання оплати праЦ на тдприемствi, мате-ральне стимулювання праЦ1 продуктившсть праЦ1 ефектившсть пра^, спiввiдношення зростання продуктивностi праЦ та заробтноi плати, операЦйний (виробничий) менеджмент. Рис.: 2. Формул: 2. Б'бл.: 23.

Скринькоеський Руслан Миколайоеич - кандидат економiчних наук, доЦент, доЦент кафедри економки тдприемств та iнформацiйних технологш, Льв'вський ушверситет б'знесу та права (вул. Кульпаршв-ська, 99, Льет, 79021, Украна) E-mail: uan_lviv@ukr.net ORCID: http://orcid.org/0000-0002-2180-8055 Researcher ID: http://www.researcherid.com/rid/S-9016-2016 Сопльник Любомир 1еаноеич -доктор юридичних наук, доктор тех-тчних наук, професор, професор кафедри адмiнiстративного права та проЦесу, ф'тансового та iнформацiйного права, Льв'вський ушверситет б'внесу та права (вул. Кульпаршвська, 99, Льв'в, 79021, Украна) E-mail: sopilnyk01@gmail. com ORCID: http://orcid.org/0000-0001-6581-7255 Researcher ID: http://www.researcherid.com/rid/B-5267-2017 Гладун Володимир Романоеич - кандидат ф'вико-математичних наук, доЦент, доЦент кафедри прикладноi математики, НаЦональний ушверситет «Льв'вська пол'техтка» (вул. Степана Бандери, 12, Льв'ю, 79013, Украна)

E-mail: volodymyr.r.hladun@lpnu.ua ORCID: http://orcid.org/0000-0002-4337-8869

УДК 65.01 JEL: E24; J31

Скрынькоеский Р. Н., Сопильник Л. И., Гладун В. Р. Соеершенстеоеание модели регулироеания оплаты труда на промышленных предприятиях е заеисимости от уроеня произеодительности и эффектиености труда персонала е системе произеодстеенного менеджмента Объектом исследования являются особенности формирования, использования и совершенствования экономико-математической модели регулирования оплаты труда на промышленных предприятиях в зависимости от уровня производительности и эффективности труда персонала в системе операЦионного (производственного) менеджмента. Рассмотрены основные внутренние переменные на предприятии. Установлено, что работники - важнейший ситуаЦионный фактор в системной модели взаимосвязи внутренних переменных, и поэтому их труд должен оЦениваться должным образом и достойно оплачиваться. Выявлено, что на практике существуют проблемы, связанные с формированием и использованием прикладных механизмов регулирования оплаты труда на промышленных предприятиях в соответствии со структурно-функЦиональной бизнес-моделью проЦесса формирования систем материальных стимулов труда. Установлено, что одной из основных Целей системы материальных стимулов труда на промышленных предприятиях является обеспечение соотношения между количеством, качеством, ростом производительности труда и получаемой заработной платою. Усовершенствована экономико-математическая модель регулирования оплаты труда на промышленных предприятиях в зависимости от уровня производительности и эффективности труда персонала в системе производственного менеджмента. Ключееые слоеа: регулирование оплаты труда на предприятии, материальное стимулирование труда, производительность труда, эффективность труда, соотношение роста производительности труда и заработной платы, операЦионный (производственный) менеджмент. Рис.: 2. Формул: 2. Библ.: 23.

Скрынькоеский Руслан Николаееич - кандидат экономических наук, доЦент, доЦент кафедры экономики предприятий и информаЦионных технологий, Львовский университет бизнеса и права (ул. Кульпарков-ская, 99, Львов, 79021, Украина) E-mail: uan_lviv@ukr.net ORCID: http://orcid.org/0000-0002-2180-8055 Researcher ID: http://www.researcherid.com/rid/S-9016-2016 Сопильник Любомир Иеаноеич - доктор юридических наук, доктор технических наук, профессор, профессор кафедры административного права и проЦесса, финансового и информаЦионного права, Львовский университет бизнеса и права (ул. Кульпарковская, 99, Львов, 79021, Украина) E-mail: sopilnyk01@gmail. com ORCID: http://orcid.org/0000-0001-6581-7255 Researcher ID: http://www.researcherid.com/rid/B-5267-2017 Гладун Владимир Романоеич - кандидат физико-математических наук, доЦент, доЦент кафедры прикладной математики, НаЦиональный университет «Львовская политехника» (ул. Степана Бандеры, 12, Львов, 79013, Украина) E-mail: volodymyr.r.hladun@lpnu.ua ORCID: http://orcid.org/0000-0002-4337-8869

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As is known, the internal environment of industrial enterprises is determined by internal variables (or factors of the internal environment), which are closely interrelated and form a system model (structural and functional one) [1-3]. According to the viewpoint of American economists [2], the main internal variables in any enterprise are:

1) employees (people);

2) goals (expected result);

3) organizational structure of management;

4) tasks;

5) technologies in the system "input (information, resources, time) - output (result, responsibility)" [1].

At the same time, it is worth noting that employees (people) are the most important situational factor in the system model of interrelationships among internal variables and are the main capital of any modern manufacturing enterprise. Therefore, their work must be properly assessed and adequately paid (depending on productivity and efficiency of their labor) [1; 4-6].

Based on the analysis of literary sources [4-6] and the practice of doing business, it is established that today there is no single generally accepted integrated (systems, specific, rational) approach to measuring labor efficiency in industrial enterprises which would take into account factors comprising the incentive wage systems (IWSs). At the same time, from the functional prospective of operational (production) management [1; 2; 5], the practice indicates the presence of theoretical and practical problems associated with the formation and use of applied mechanisms for wage regulation in industrial enterprises in accordance with the structural and functional business model of forming IWSs. Here, in the opinion of top managers, the methods of expert assessment, economic and mathematical modeling of the problem are gaining particular importance. All this has conditioned the practicality and relevance of conducting research in this area. It has also determined the object of the study - features of the formation, use and improvement of the economic and mathematical model for wage regulation in industrial enterprises depending on the level of productivity and efficiency of the staff in the operational (production) management system.

Therefore, the aim of the work is forming theoretical provisions and developing practical recommendations to improve the economic and mathematical model for wage regulation in industrial enterprises depending on the level of productivity and efficiency of the staff in the production management system.

In the process of research, the following general scientific and special formalized and non-formalized methods were used [7]:

1) methods of systems analysis, systematization, generalization and specification, graphical method and method of intertemporal comparisons - to clarify the essence of the categories "financial stimulation of labor", "labor productivity", "labor efficiency" and "relationship between the growth in labor productivity and wages";

2) methods of expert assessment and economic and mathematical modeling - to form (construct) the economic and mathematical model for wage regulation in industrial enterprises depending on the level of productivity and efficiency of the staff in the system of operational (production) management.

The results of studies [1; 6; 8], with consideration for the analysis of the main forces (factors) operating in the microenvironment of industrial enterprises (Fig. 1), allow to conclude that one of the most important forms of motivation in enterprises is financial stimulation of labor, which involves:

1) formation and use of an IWS (Fig. 2). The use of an IWS includes [1]: implementation of the IWS; management of the IWS.

2) distribution of wages based on assessment of the level of productivity and efficiency, depending on quantity and quality of labor. Here (in the distribution of wages) it is necessary to consider financial incentives (incentive payments), compensations, and financial sanctions with regard to the quantity and quality of labor, depending on the individual (personal) labor input of employees in the achievement of the overall results (current, final ones) [1; 4; 5].

In this context, in accordance with the presented business model of forming an IWS (see Fig. 2), taking into account the information [1; 4; 6; 8] and expert opinion, we recommend to express an improved economic and mathematical model of the structure (regulation) of wages (Z) in industrial enterprises (depending on the level of productivity and efficiency of labor in the "information-resource-time" result system) using formula (1) [1; 8]:

Z - Zn + Z12 + ZB - Z21 + Z22 -

(1)

= (Z3! + Z32) + (Z33 + Z34),

where Z11 is the basic wage;

Z12 - extra wage;

Z13 - other payments (incentive, compensation ones) in the system "data - information - knowledge -result";

Z21 - share of the wage which stimulates the factors of labor input in achieving current results in the system "effect (action) - result";

Z22 - share of the wage which stimulates the factors of labor input in achieving final results in the system "goal - means - result";

Z31 - share of the wage (35-60%) which stimulates the fixed factors of labor input;

Z32 - share of the wage (15-20%) which stimulates the variable factors of labor input;

Z33 - share of the wage (10-20%) which stimulates the factors of labor input in achieving final results in terms of quantity;

Z34 - share of the wage (20-25%) which stimulates the factors of labor input in achieving final results in terms of quality [1; 8].

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Leadership

Strategy

Knowledge

Brand

Efficiency

Productivity

Values Innovations Systems Processes Culture IT

Suppliers V Enterprise Marketing Customers

Competitors ► intermediaries (consumers)

Contact audience of the enterprise (financial organizations, government establishments, the media, the public, etc.)

Fig. 1. The main forces (factors) affecting the microenvironment of industrial enterprises Source: the authors' improvement of [9] based on [10-12].

Formation of incentive wage systems (IWSs)

Definition of the goals of IWSs (carried

out based on social and psychological factors*)

A A

Provision of resources for IWSs (carried out based on economic factors**)

Construction of IWSs (carried ^ out based on organizational factors***)

Influence on the labor

collective and individual employees

J

direct relationship inverse relationship

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Note:

* The share of wages of different groups of employees, the structure of wages of different

groups of employees;

** Sources of financial incentives, the size of wages of employees;

*** Tariff system and wage schemes, forms and systems of remuneration.

CL

<C

Fig. 2. Structural and functional business model of forming IWSs in the system of operational (production) management Source: developed by the authors based on [1].

At the same time, it has been determined that labor efficiency is the ability to ensure effectiveness (effect) of labor (process, project, etc.) which is calculated as the ratio of the effect (result) to costs spent to ensure this result in the system "information-resource-time" [8; 13-17]. Here, the ratio of the growth in labor productivity (the indicator characterizing the effectiveness of labor input, performance of employees in the production process for a certain period of time [8, 18]) to the wages of employees in industrial enterprises [1; 4; 8] is of importance.

Thus, the relationship between the growth in labor productivity and wages is a dependence characterizing the level of growth in labor productivity by 1.0% of the

increase in wage [8]. It is estimated using the parameter (ratio) of the growth in labor productivity to the average wage (Kv) - formula (2):

K = P . A = Ip. >

P Z,

I,

(2)

where P is the labor productivity in the reporting; period; P0 - base-period productivity; Z - wage in the reporting period; Z0 -wage in the base period; Ip - index of labor productivity; Iz - wage growth index [8]. In view of this, it was found that one of the most important conditions for increasing production efficien-

<

O u

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cy is a higher growth rate of labor productivity as compared to that of wage [8; 13].

Based on the results of researches [1; 4-6], it can be argued that there is an objective need to stimulate the factors which determine labor input in achieving both current and final results, namely:

1) economic;

2) organizational;

3) socio-psychological ones (see Fig. 2).

Taking into account the above, it should be noted that as a result of a violation of the requirements of the Ukrainian legislation on remuneration, the following types of legal liability may be applied to guilty persons (heads of enterprises, institutions, organizations regardless of form of ownership): + disciplinary; + financial; + administrative; + criminal [19].

The presented study should be taken into account when improving diagnosis of the system for motivation and stimulation of labor activity of staff in industrial enterprises to form and maintain (or search for new) management decisions in the system of operational (production) management (taking into account the classification and content of substantive and procedural theories of motivation [1; 19-22] and information in [6; 23]).

CONCLUSIONS

Based on the results of the study, it has been established that financial stimulation of employees is a process of forming and using incentive wage and wage distribution systems. One of the main goals of incentive wage systems in industrial enterprises are to ensure that wages of employees be in correspondence with the quantity and quality of labor (based on assessing the level of productivity and efficiency of labor). Here, labor efficiency should be understood as the ability to ensure effectiveness (effect) of labor (process, project, etc.) which is calculated as the ratio of effect (result) to costs spent to ensure this result in the "information-resource-time" system. And labor productivity is characterized by performance of employees in the production process for a certain period of time.

The scientific novelty of the research is in improving the economic and mathematical model of wage regulation in industrial enterprises (depending on the level of productivity and efficiency of the staff in the production management system), which, unlike existing ones, takes into account:

1) the process of formation of IWSs in the system of operational (production) management;

2) the ratio of growth of labor productivity and wages of employees;

3) factors that determine labor input in the achievement of both current and final results in terms of quantity and quality of labor. ■

LITERATURE

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