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0УДК 33 Yayylova O., Atayev M., Shagulyyev A.
Yayylova O.
Turkmen State Architecture and Construction Institute (Ashgabat, Turkmenistan)
Atayev M.
Turkmen State Architecture and Construction Institute (Ashgabat, Turkmenistan)
Shagulyyev A.
Turkmen State Architecture and Construction Institute (Ashgabat, Turkmenistan)
METHODS OF PAYMENT AND CALCULATION OF WAGES IN THE ENTERPRISE
Аннотация: this article provides a brief overview of enterprise payroll and payroll methods. It also talks about Enterprises' labor costs and wages depending on the quantity and quality (qualification) of labor.
Ключевые слова: economics, management, business economics, labor productivity, indicators, metrics, growth reserves, competitiveness.
Every business incurs related costs by employing labor resources in the production process.
Enterprises' labor costs are the sum of work performed, time worked, and compensation in kind, staff housing costs, expenses for social protection, including transfers to extra-budgetary funds, voluntary pensions, insurance contributions for health insurance and other types of insurance, as well as expenses related to health care, cultural and life services, vocational training costs, other expenses, including business travel expenses, and taxes related to hiring labor.
A wage is a form of compensation for labor. The following principles are based on the payment of wages in enterprises (they are valid in all countries with a market economy with one or another modification): - payment of wages depending on the quantity and quality (qualification) of labor, - progressive increase in labor productivity compared to wage growth in the long term, - wage rates for different categories and groups of employees depending on regional and sectoral affiliation of enterprises, working conditions, etc. differentiation depending on, - wage increase in accordance with the rates of devaluation in the country, - wage guarantee.
Choosing a unit or time payment system depends on which measure of labor (product or time) is chosen in production.
In the case of labor compensation, wages are determined based on the amount of product produced and the skill requirements of the job. This type of payment is used in places where technological processes are constantly repeated, operations can be technically standardized, and the increase in output depends mainly on the worker. In the case of time-based wages, wages are set according to the amount of time worked and the tariff level, and it is not possible to determine a specific standard of work performance, and in automated areas of production where the worker's duties are focused on adjusting and controlling machines, it is used when production is organized in a conveyor method with a fixed speed. depends on the level of expertise. In the direct self-employment method of remuneration, the worker's wages are determined by the quantity of the product produced and the price of one (unit), so the prices must be constant and not dependent on the performance of work performance standards. When labor is paid in the brigade-based method, payment is made based on the final results of the brigade's work, depending on the amount of work performed and the cost of the unit of work.
The wages are then distributed among the members of the brigade according to a predetermined principle (for example, according to skill level and hours worked). A lump-sum wage system is a direct lump-sum system with the addition of bonuses for achievement of certain performance indicators. In the piece-progressive system of payment for labor, they are paid according to fixed prices for the production of
products within the limits of the work performance. A product produced above the standard is paid at a progressively increased rate based on the degree to which the standard has been exceeded. The indirect-project method of paying labor is used in some industries for support workers that have a significant impact on the productivity of contractors. Their wages are determined by the performance of the main workers they serve. The chord system provides for emergency and other short-term emergency response. In this case, the monetary amount of the salary for the amount of work provided for in the assignment is determined in advance.
However, in the case of part-time payment, the worker's wages are determined based on the actual hours worked and the rate assigned to him. A time-based reward system involves the combination of simple time-based pay with performance-based rewards. One type of time reward system is the wage system, in which workers are paid for their labor on the basis of monthly wages rather than wage rates.
The basic legislation of the system of state regulation of the payment of labor is the minimum wage. The minimum wage is considered to provide the minimum level of living needs of an employee.
СПИСОК ЛИТЕРАТУРЫ:
1. Law of Turkmenistan "On State Support of Small and Medium Entrepreneurs". - Ashgabat, 2009;
2. Law of Turkmenistan "On Enterprises". - Ashgabat, 2000
