When developing schedules for individual modes of work, the provisions of the internal labor regulations, the rationing of work, it becomes necessary to determine the time that the employee needs to rest. The task of finding the "optimal" duration of rest is often solved on the basis of a subjective assessment, or chaotically by line managers in the process of work. Recently, in the legal framework, I accidentally came across the intersectoral guidelines “DETERMINATION OF STANDARDS OF TIME FOR REST AND PERSONAL NEEDS”, I got acquainted - I liked it. Now it is difficult to find something similar, clearly written and giving practice real tools for calculating time for rest and personal needs. I will try to briefly summarize here what I managed to glean.

Although the recommendations were created in 1988, their methodology is still applicable today. What do the authors suggest? They develop the idea of ​​assessing the fatigue of an employee depending on various factors affecting him in the process of work. The first half of the document is devoted to the substantiation of the tables given in them and the description of the process of statistical processing of the data obtained, it will be of interest to practice only, as they say: "for general development." The creators examined 41 professions in various industries and based on this they made tables, based on which you can determine the time needed for rest. For this, the key factors influencing fatigue were grouped and classified.

The main factors that affect the employee and require additional breaks for rest:

Nervous tension - associated with overcoming difficulties in work, the need for long-term concentration, requirements for work accuracy, “extreme conditions (work at high altitude) and emotional impact when working with clients;

Monotony - the number of similar movements performed in a period of time;

Pace of work - frequency of movements per minute;

Restriction of motor activity, characteristic of mental work;

Meteorological conditions, as a rule, are the ambient air temperature;

Presence of harmful substances in the air during work;

· Noise;

· Vibration;

The level of illumination;

· Electromagnetic fields and ultrasonic impact.

For all the above factors, tables have been created in minutes and percentages, depending on the value of each of them, designed to work on an 8-hour work shift. If we assume you have a 10-hour shift, then the given data will need to be adjusted in one of two ways:

· Or multiply the given minutes by the proportion 10/8.

The value of each impact is quantified on the basis of measurements, or surveys of several jobs of the same type in a workshop, trading floor, office. Then, for each type of load, the actual value obtained is compared with the data in the tables and the required time in minutes is determined. If the value of the factor is low, or this type of impact is absent, it is not taken into account. After that, the data obtained from the tables for each type of effect on fatigue are summarized. So it turns out the total time for rest and personal needs for one shift.

There are certain features that must be considered when rationing the rest time:

1. In any case, it should not be less than 10 minutes per shift, and if the place of rest, as well as the bathroom are located at a considerable distance from the place of work, it is necessary to add the time “on the road” to them, as a rule - 5 minutes.

2. Time for personal needs should also not be less than 10 minutes per shift, that is, as a general rule, time for rest and personal needs cannot be less than 20 minutes per shift.

3. In the event of technological interruptions in the operation of the equipment, as well as the presence of passive observation time, during which the employee is not busy servicing other areas or other work, it should be counted during rest (in the case of normal sanitary and hygienic conditions in the workshop).
I’ll try to give an example: let’s say I’m sitting at work, my lighting is within the normal range, there are no vibrations and noise, physical activity is also normal, the temperature is normal (if there is air conditioning), it doesn’t smell of harmful substances. What remains for a simple “office plankton”: nervous tension, working posture, electromagnetic fields (suppose they measured it, it’s normal).

Then let's turn to the table of manual No. 3:

Characteristics of the main working postures and movements │ Time to rest for

In space │ shift

├──────┬─────────────────

│ min. │% of

│ │ operational

│ │ time

──────────────────────────────────────────────────┼──────┼─────────────────

Fixed, "sitting" │ 4 │ 1

It turns out that I have 4 minutes to rest for the whole day, not counting the lunch break. Now let's evaluate the nervous tension: the management requires reports and calculations of the highest possible accuracy, but according to the tables there is no such complexity of work, so we will take the first line of table No. 2 for calculation:

Job description │ Rest time

9. Organization and management of the material, technical and labor potential of the enterprise

9.7. Labor rationing and determination of the needs for workers and specialists at the enterprise

The main tasks of labor rationing is to establish a measure of labor costs, the specific expression of which are:
a) time standards;
b) production rates;
c) service standards;
d) population norms.

Technical regulation of labor- this is the process of establishing norms for the expenditure of working time in specific organizational and technical conditions.

Norm of time- the time allotted for the production of a unit of output or the performance of a certain work (in hours, minutes, seconds).

Production rate- the amount of output that must be produced by the worker per unit of time.

Service rate- this is the number of pieces of equipment, production areas, etc., established for service by one or a group of workers.

Service time rate- this is the necessary and sufficient time to service a piece of equipment during a certain calendar period (one shift, month).

population rate- this is the number of employees established to service the facility or perform a certain amount of work.

The norms of labor costs can be set for an operation, a product, a work, a complex of works. They differ in period and scope, in the method of establishing, in the degree of consolidation, in the method of construction, etc.

The classification of labor costs is shown in fig. 9.8.

Rice. 9.8. Classification of labor standards

Work time, spent at the workplace is divided into:
- normalized time;
- non-standardized time.

Normalized time is the time it takes to complete an operation or work.

Irregular time occurs in case of various technical and organizational problems (not included in the norm of time).

The normalized time is divided into:
- preparatory and final (t p.z);
- main (t os);
- auxiliary (t sun);
- organizational service of the workplace (t o.o.);
- maintenance of the workplace (t t.o);
- intended for recreation and natural needs (t e.n).

The structure of normalized time (performing an operation, work) is shown in fig. 9.9.

Rice. 9.9. The structure of piece-calculation time

Preparatory and final time t p.z - the time spent by the worker to perform the following work:
- obtaining technical documentation and familiarization (drawings, specifications, description of the technological process;
- preparation of equipment (adjustment, readjustment), tools, fixtures, measurers (selection and receipt);
- actions related to the end of processing.

The preparatory and final time is spent on the entire batch of parts (products) and does not depend on its size.

In mass production, there is no t p.z., since parts (products) are constantly processed throughout the entire production period.

The main time t os is the time during which the technological process is directly carried out (the shape, dimensions, physical and chemical properties of the part or product change).

Time t o.s can be:
- manual;
- machine-manual;
- machine-automatic;
- hardware.

Auxiliary time t is spent on the performance of individual elements of work:
- installation and removal of parts (products);
- fastening and unfastening of a part (product);
- measurements;
- supply and withdrawal of tools;
- turning on and off the equipment.

In the conditions of mass and serial production, when batch processing methods are used or when instrumental technological processes (thermal, galvanic, etc.) occur, the main and auxiliary times are set per batch, depending on the throughput of the equipment. In this case, the time for one part can be determined by the formulas

where t os.par, t v.par - respectively, the main and auxiliary time for a batch of parts (products); n is the number of parts (products) in a batch (in a cassette, pallet, etc.).

Time of organizational maintenance of the workplace t o.o- time for cleaning up waste and the workplace, receiving and handing over tools, measuring instruments, devices, accepting the workplace from the shifter, etc., spent during the shift.

Workplace maintenance time t.o- time of lubrication, readjustment, change of a dull tool, etc. during the shift.

Time for rest and natural (personal) needs t e.n is installed to maintain the worker's efficiency during the shift.

In accordance with the above classification of the cost of working time, its structure is established (Fig. 9.9) and a technically justified norm of time is calculated.

Unit time rate t pcs- used in mass production:

Time t o.t.o and t e.n is usually expressed as a percentage of the operational time t op. Then

t pcs \u003d t op (1 + K o.t.o + K e.n),

where K o.t.o and K e.n - share of time (from t op), respectively, for organizational and technical maintenance, as well as rest and natural needs.

Norm of piece-calculation time t sh used in serial production, where the proportion of preparatory and final time is large:

or for a batch of parts (products)

where n is the number of parts (products) in the batch.

In production with inevitable technological losses, the unit time rate is set taking into account the yield of good parts (t pcs. good):

t pcs. good = t pcs K v.g,

where K v.g - yield coefficient of suitable parts (products),

When processing parts (products) on automatic equipment (installations, thermal units, stands, etc.), the operational or main time is determined on the basis of the passport data of the equipment or calculations of the performance of this equipment.

Service time rate t n.o:

t n.o \u003d t n Q k d,

where t n - the rate of time per unit volume of work, min;
Q - the number of units of the volume of work performed during a given calendar period (conditional units of equipment);
k d - coefficient of additional functions of this category of workers not taken into account by the norm (for example, the functions of accounting, briefing, etc.).

Analytical research the method of establishing labor standards is based on the study of the cost of working time through observations and includes:
- direct measurement of time values ​​(timing and photograph of the working day);
- photographing by the method of momentary observations.

Timing- a method of studying the costs of working time of repeatedly recurring manual and machine-manual elements of operations by measuring them. It is used (mainly) in large-scale and mass production to establish the current standards and verify the standards established by calculation. The object of the study is the operation and its elements, and its purpose is to establish the main and auxiliary time or time spent on individual labor methods. Timing is continuous and selective. With continuous timing, its object is all elements of operational time, and with selective timing, individual elements of operational time or a technological operation are measured.

Work day photo- this is an observation carried out to study all the costs of working time during a shift or part of it. They can be individual, group, brigade, etc. Photo Purpose:
- identification of losses of working time;
- establishing the causes of losses;
- development of measures to eliminate losses;
- obtaining data on the need for the number of employees, as well as to create time standards.

Method of instant observations allows you to determine the value of the cost of working time, without resorting to their direct measurement. It is used when observing a large number of objects. The method is based on the use of the provisions of the theory of probability, and its essence is to replace the continuous recording of time during direct measurements (ordinary photographs) by taking into account the number of observed moments.

The data obtained allow us to determine the specific weight and absolute values ​​of the time spent on the elements.

Calculation and analytical method for establishing labor standards provides for the establishment of labor standards based on the application of labor standards and calculation formulas. It allows you not to resort to time-consuming processes of timing and photography every time. Labor standards are set before the introduction of the operation into production, which significantly reduces the cost of their establishment. The labor standards are:
- from the standards of processing modes and equipment productivity;
- standards of time spent on the performance of work elements;
- norms of labor costs for servicing a piece of equipment of one worker or team.

To determine most of the standards, timekeeping and a photograph of the working day are used. Thus, the research method is the basis for labor rationing.

Labor standards are divided into:
- into differentiated (elemental);
- enlarged.

differentiated(elemental) standards are established for individual techniques and labor actions.

Enlarged standards- this is the regulated time spent on the implementation of a complex of labor methods, united in one group.

Determining the needs of the enterprise in workers and specialists

The composition of the company's employees is divided into:
- for industrial and production personnel (PPP);
- non-industrial personnel.

The structure of the personnel of the enterprise is shown in fig. 9.10.

Rice. 9.10. Enterprise personnel structure

The division of personnel into categories may be different than shown in Fig. 9.10. These categories are determined by the enterprise independently. With an increase in the automation of production processes, the share of labor costs of the main contingent of production workers decreases and increases - auxiliary and engineering, not to mention flexible integrated production, where the main, auxiliary and service processes are integrated into a single production process.

In many Western firms, personnel are divided into the following categories:
- management personnel;
- employees;
- qualified workers and technical personnel;
- semi-skilled workers;
- unskilled workers.

The number of main production workers is determined on the basis of the calculation of the labor intensity of the production program and the balance of time for one worker.

The number of production workers-pieceworkers (P sd):

where t pr - the complexity of the production program (standard hours);
K v.n - the coefficient of compliance with the norms;
F pr - useful time fund of one worker per year (h).

where D g is the number of working days in a year;
T cm - the number of working hours per shift;
To tsn - the coefficient of loss of working time for all-day absenteeism (holidays, illness, childbirth, etc.);
K pv - loss coefficient for intra-shift downtime.

The number of production workers-timers and auxiliary workers is established according to staffing tables, which shows the attendance, which is determined by the number of jobs in accordance with production technology, service standards and shift work.

The calculation of the need for engineers, employees, MOS and security is carried out in accordance with the enterprise management structure and staffing.

The number of guards and fire departments is determined by the number of guard posts, service standards and mode of operation, and the number of students is determined in accordance with the additional need for workers or taking into account compensation for their loss.

Previous

Labor rationing is an integral part (function) of production management and includes the determination of the necessary labor costs of working time for the performance of work (production of a unit of output) by individual workers (teams) and the establishment of labor standards on this basis.

It is necessary to distinguish between the concept of a norm and standards for labor regulation. Norm- this is the quantitative size of the maximum allowable consumption of elements of the production process or the minimum required result of resources. Standards for labor rationing- these are the initial values ​​used to calculate the duration of the execution of individual elements of work under specific organizational and technological conditions of production.

The following types of norms and standards are distinguished.

1) The time limit - this is the amount of necessary and scientifically justified costs working time for execution units of output or work in minutes or hours (min/piece, h/piece). from the norms of time for the performance of a unit of work.

2) Production rate- this is the established amount of work (number of units of production) that an employee or a group of employees (in particular, a team) of appropriate qualifications is required to perform (manufacture, transport, etc.) per unit of working time in certain organizational and technical conditions. The production rate (Hb) is defined as the amount of product to be manufactured within an hour.

3) Service rate- this is the number of production facilities (pieces of equipment, jobs, etc.) that an employee or a group of employees (in particular, a team) of appropriate qualifications are required to serve during a unit of working time in certain organizational and technical conditions. These norms are intended to standardize the labor of workers engaged in the maintenance of equipment, production areas, workplaces, as well as for persons servicing computers and cleaners.

4) Controllability rate is the number of subordinate employees per manager.

5) Number norm - this is the established number of employees of a certain professional and qualification composition, necessary to perform specific production, management functions or scope of work in certain organizational and technical conditions. According to the norms of the number, labor costs are determined by professions, specialties, groups or types of work, individual functions, as a whole for an enterprise or workshop, their structural divisions.

6) Number standard- a predetermined estimated value, which is the number of workers who can be kept to service a particular facility or perform a certain amount of work (that is, it is established on the basis of service standards).

In the course of rationing, the costs of working time are studied. Work time- the duration of the working day (working week) established by law, during which the worker performs the work entrusted to him.

Working time is divided into two parts:

* normalized time (associated with the task);

* non-standardized time (loss time).

1. Normalized time consists of preparatory and final time, operational time, time for servicing the workplace, breaks for rest and personal needs, breaks for organizational and technical reasons.

In general, the value norms of time includes:

The preparatory-final time is spent by the worker on preparing for the performance of the given work and on the actions associated with its completion. The norm of preparatory and final time is set either for a batch of products or for a work shift.

Operational time is used directly to perform a given work. It is divided into two parts: main (technological) time; auxiliary time. Basic (technological) time - this is the time spent by the worker to change the object of labor (its shape, size, appearance, physical-chemical or mechanical properties, etc.), its state and position in space and is repeated in the manufacture of each unit of production. Auxiliary time includes the time that is spent on working methods, without which the main (technological) process is impossible: installation and removal of a part, machine control, tool approach and withdrawal, etc.

The workplace maintenance time is used by the worker to take care of his workplace and maintain it in working condition throughout the shift and is divided into:

* organizational service time, it is not related to the work performed and is implemented 2 times per shift: at the beginning and at the end of the shift;

* maintenance time, related to the operation being performed; this is the time spent on adjusting equipment and fixtures during operation, changing dull tools, cleaning chips, etc.

Breaks for rest and personal needs are usually set at 8-10 minutes per shift (on construction sites - 15 minutes) and in all cases are included in the time limit.

Time of breaks for organizational and technical reasons - these are breaks associated with the repair of mechanisms on schedule, waiting for service due to the employment of a worker serving several machines.

2. To non-standardized time the loss time applies:

* for organizational and technical reasons. These are losses associated with waiting for work, workpieces, tools, machine repairs, masters, etc.

* due to the fault of the worker. Under the loss of working time due to the fault of the worker understand breaks in work due to violations of labor discipline and daily routine.

There are two main types of rationing of the cost of working time:

Experimental-statistical. With this method, the norms are set on the basis of the personal experience of the normer, statistical data. Such norms are called experimental-static, they do not contribute to an increase in labor productivity, therefore they must be replaced by scientifically based norms established by analytical methods.

Analytical. scientific method. It is based on the study of the operation by dividing it into labor methods, on the study of factors affecting the duration of individual labor methods; on the design of a rational labor process, taking into account the psychophysiological characteristics of a person. On this basis, the standard duration of individual elements of work is determined and the norm of time is calculated. When using the analytical method, labor standards are established in the following ways:

1) research. It is based on the photo data of the working day and timing, so it is quite laborious, but it provides high accuracy of calculations.

2) analytical. Time norms are calculated according to ready-made standards, which were previously established by an analytical and research method.

* 86 Essence and individual factors influencing people.

* 87 Financial aspects of the business plan.

* 88 Strategic, long-term, short-term financial planning.

Financial planning at the enterprise includes three main subsystems: long-term financial planning, current financial planning, operational financial planning.

Strategic financial planning determines the most important indicators, proportions and rates of expanded reproduction, is the main form of achieving the goals of the enterprise. Covers a period of 3-5 years. The period from 1 to 3 years is conditional, as it depends on economic stability and the ability to predict the volume of financial resources and directions for their use. Within the framework of strategic planning, long-term development guidelines and goals of the enterprise, a long-term course of action to achieve the goal and allocate resources are determined. Alternative options are being searched, the best choice is being made, and the enterprise strategy is based on it.

Long-term financial planning is “doing” planning. Covers a period of 1-2 years. It is based on the developed financial strategy and financial policy for certain aspects of financial activity. This type of financial planning consists in the development of specific types of current financial plans that enable the enterprise to determine for the coming period all sources of financing for its development, form the structure of its income and costs, ensure its constant solvency, and also determine the structure of its assets and capital of the enterprise at the end planned period.

The result of the current financial planning is the development of three main documents: cash flow plan; profit and loss plan; balance sheet plan.

The main purpose of constructing these documents is to assess the financial position of the enterprise at the end of the planning period. The current financial plan is drawn up for a period equal to 1 year. This is explained by the fact that seasonal fluctuations in market conditions are mainly leveled out over 1 year. The annual financial plan is divided quarterly or monthly, since during the year the need for funds may change and in some quarter (month) there may be a lack of financial resources.

Short-term (operational) financial planning complements the long-term, it is necessary in order to control the receipt of actual revenue to the current account and the expenditure of cash financial resources. Financial planning includes the preparation and execution of a payment calendar, cash plan and calculation of the need for a short-term loan.

* 89 The state budget is the main link in the country's financial system.

1. The state budget(from the English budget - bag, purse) - this is an estimate of the state's income and expenditure for a certain period of time, compiled indicating the sources of government revenue and directions, channels for spending money.

2. The state budget is drawn up by the government and approved by the highest legislative bodies (in Russia - in the form of a law of the State Duma of the Federal Assembly of the Russian Federation). At the end of the financial year, the Government of the Russian Federation must report on the execution of the budget.

3. The most important parts of the state budget are its revenue and expenditure parts.

* revenue part - shows the sources of budget funds;

* expenditure part - shows for what purposes the funds accumulated by the state are directed.

4. Sources of income:

* government loans (securities, treasury bills, etc.);

* issue (additional issue) of paper and credit money;

* loans from international organizations.

5. The structure of the expenditure side of the budget in developed countries:

* social needs (at least 50% of all expenses);

* maintaining the country's defense capability (approximately 20%);

* public debt service;

* provision of subsidies to enterprises;

* development of infrastructure (roads, communications, transport, external energy supply, landscaping, etc.).

The structure of the expenditure part of the budget is determined by the relevance of the tasks set and the ways to solve them in accordance with the concept of economic policy.

6. Budget policy includes determining the ratio between the revenue and expenditure parts of the state budget. There are three different options here:

* Balanced budget – budget expenditures are equal to revenues. This is the most optimal state of the budget.

* Deficit budget - budget expenditures are higher than revenues. The deficit is the difference between expenditures and budget revenues.

* Budget surplus – budget revenues are higher than expenditures. A surplus is the difference between budget revenues and expenditures.

7. Sources of covering the budget deficit

Ö Government borrowing (deficit financing policy)

* Domestic loans - loans within the country from firms and households through the issuance of securities (government bonds).

* External loans - from foreign states, foreign banks and international organizations.

Deficient budget financing is an important remedy against declines in private investment and consumption, and thus against a decline in employment.

Money issue (issue of money) by the Central Bank in exchange for government obligations. As a result of printing additional money, there is a threat of inflation (an increase in the unsecured money supply, resulting in an increase in prices), as additional demand for goods and services is created. If inflation assumes alarming proportions, then it is urgent to cut budgetary spending.

8. Factors affecting the state budget

* long-term trends in tax revenues and government spending;

* phase of the economic cycle in the country;

* current state policy.

9. Public debt is the amount of the state's debt on issued and outstanding loans, including interest accrued on them.

10. Debt service is the payment of interest on debt and the gradual repayment of the principal amount of the debt.

11. Public debt

Domestic public debt - debt obligations of the federal government to legal entities and individuals, expressed in national currency.

Domestic debt obligations:

* Market - debt obligations issued by the state in the domestic market in the form of securities - bonds

* Non-market - arise as a result of the execution of the budget (the debt of budgetary organizations is re-registered into the state internal debt by the end)

External public debt - the debt of the state on outstanding foreign loans and unpaid interest on them to international and state banks, organizations, governments, private foreign banks, etc., expressed in foreign currency

12. Domestic public debt is the result of the budget deficit and the issuance of government bonds to cover it. The state is the debtor of the bondholders.

Causes of Domestic Public Debt

* Obtaining government loans from commercial banks, legal entities, denominated in national currency.

* Realization by the state of internal loans (placement of securities on behalf of the state).

* Provision of budget loans from one level of the budget system to another.

13. External public debt is a more serious problem. With the advent of external debt, not only credit obligations arise, but also obligations of a different kind - for the provision of financial assistance, creditors require the fulfillment of a number of conditions. External public debt implies strict loan repayment terms, non-compliance with which leads to new sanctions.

It is not the absolute indicators of external debt that are important, but its relation to other economic indicators of the state:

* the amount of debt per capita;

* the ratio of debt to GDP (it should not be more than 80%);

* the ratio of the amount of public debt to the volume of exports (it should not exceed the amount of exports by more than 2 times);

* debt service costs in relation to the amount of exports (should not exceed 15-20%);

* the ratio of external debt to the amount of gold and foreign exchange reserves.

14. Debt restructuring - revision of the terms of debt service (interest, amounts, terms of the beginning of the return). Restructuring occurs when the country is unable to repay the debt on the original terms.

15. Measures for public debt management:

* Prevention of a debt trap, in which all resources are used to pay off debt, and not to increase national wealth.

* Search for funds to pay off debt.

* Neutralizing the negative effects of public debt.

* Efficient use of borrowing funds, that is, directing them to projects that, in the allotted time, will provide income in excess of the amount of debt and interest on it.

* 90 Theories of motivations.

Motivation is one of the most important functions of management. It implies a system of factors (motivating forces) that contribute to the implementation of a specific task aimed at achieving the goals of the enterprise.

Motivation- the process of stimulating a person (employee, performer) or a group of people to activities aimed at achieving the goals of organizations.

Motivation- a force that encourages action, a psychoenergetic potential that directs a person to a certain activity, the achievement of a certain goal.

motive- an internal impulse (impulse) that makes a person act in a certain way.

It is known that the stimulation of a person is directly related to the satisfaction of his various needs (physiological, spiritual, economic).

Need- the conscious absence of something, causing an impulse to act. Distinguish between primary and secondary needs. The primary ones are laid down genetically, and the secondary ones are developed in the course of knowledge and experience. Needs can be met with rewards.

Rewards This is what a person considers valuable for himself. Managers use extrinsic rewards (cash, promotions) and intrinsic rewards through the work itself (sense of success).

The development of the theory of motivation began at the beginning of the 20th century. There are the following groups of theories of motivation:

* procedural theories (Vroom and others);

* theories based on the attitude of man to work (McGregor, Ouchi).

According to the theory of A. Maslow, there are five main types of needs:

* physiological needs (level 1);

* the need for security (level 2);

* social needs (level 3);

* the need for respect and self-affirmation (level 4);

* the need for self-expression (level 5).

Rice. 17. A. Maslow's theory of needs

These needs form a hierarchical structure that determines human behavior, and the needs of the higher level do not motivate the person until the needs of the lower level are at least partially satisfied.

Maslow's theory is based on the following principles:

* needs are divided into primary and secondary and form a five-level hierarchical structure in which they are located in accordance with priority;

* human behavior is determined by the lowest unsatisfied need of the hierarchical structure;

* after the need is satisfied, its motivating effect ceases.

The degree of satisfaction of needs (from the desired) by levels:

* - level 1 - 85%;

* - level 2 - 70%;

* - level 3 - 50%;

* - level 4 - 40%

* - level 5 - 10%.

Maslow's theory was further developed in the theories of McClelland and Herzberg.

In the development of Maslow's classification, D. McClelland introduces the concepts of the needs of power, success and belonging (for example, to a certain class) or social needs.

From his point of view, today the needs of the higher order are of the greatest importance, since the needs of the lower levels are usually satisfied.

Rice. 18. McClelland's theory

The theory of F. Herzberg is based on the following provisions:

* needs are divided into hygienic (pay, working conditions, interpersonal relationships, nature of control) and motivating factors (feeling of success, promotion, recognition, responsibility, growth of opportunities);

* the presence of hygienic factors only prevents the development of job dissatisfaction;

* to achieve motivation, it is necessary to ensure the impact of motivating factors;

* for effective motivation of subordinates, the manager himself must delve into the essence of the work.

Rice. 19. Theory of F. Herzberg

Process theories of motivation.

The main contribution to the development of procedural theories was made by V. Vroom. His work is based on the theory of expectations, the essence of which is schematically reflected in Figure 19. This theory is based on the assumption that a person directs his efforts to achieve a goal only when he is sure that his needs will be met with a high probability.

Each "block of expectations" in the diagram reflects the manager's efforts to motivate the employee.

Process theories also include theory of justice.

Rice. 20. Expectancy Theory

It boils down to the fact that if a person considers his work underestimated, he will reduce the effort expended. The fairness of the assessment from the position of the employer and from the position of the employee may differ. In this case, labor rationing, i.e. estimating the effort required to complete a unit of work can resolve the issue of equity.

The theory of justice in combination with the theory of expectations is presented in the Porter-Lawlery model. This theory is based on the fact that motivation is a function of needs, expectations, and reward fairness. One of the most important conclusions of this theory is that productive work always leads to employee satisfaction.

Rice. 21. Theory of the Porter-Lawlery model

According to McGregor's theory, the approach to motivation can be chosen on the basis of a person's attitude to work. There are two types of workers: X and Y.

The main characteristics of the type X worker:

* by nature lazy, does not want to work;

* does not want to be responsible, avoids tension of nervous forces;

* not proactive unless you push him to do so.

Therefore, he must be forced to work by punishment or encouragement.

The main characteristics of a type Y worker:

* there is a natural need for work;

* strives for responsibility;

* creative person.

Therefore, he must be encouraged to work, and not forced.

In 1981, U. Ouchi developed the Z theory, according to which a person is neither type X nor type Y. He belongs to type Z, i.e., depending on the situation, a person behaves like X or like Y, respectively choose the method of motivation.

Table 3 - Comparative characteristics of the theory "X" and theory "Y"

Description by features	Theory "X"	Theory "U"
1. Ideas of the leader about the person	People do not initially like to work and avoid work whenever possible People have no ambition and avoid responsibility, preferring to be led People want security most of all Getting people to work requires coercion, control and the threat of punishment	Labor is a natural process. Under favorable conditions, people not only accept responsibility, but also strive for it If people accept the goals of the organization, then they will use self-management and self-control People have developed needs of higher levels The ability for creative problem solving is common in people, the potential intelligence of the average person is underutilized
2. Leadership practices a) planning	Centralized distribution of tasks, sole determination of the goals of strategy, tactics	Encouraging the definition of goals by subordinates in accordance with the goals of the organization
b) organization	Clear structuring of tasks, powers are not delegated	High degree of decentralization of powers
d) control	Total, all-encompassing	Self-control of subordinates in the process of work, control of the leader at its completion
e) communication	Rigid regulation of behavior	The manager acts as a liaison in the exchange of information
f) decision making	Denying the right to freedom of decision-making by subordinates	Active participation of subordinates in decision-making.
3. Use of power and influence	Psychological pressure, threat of punishment, power based on coercion	Persuasion and participation, power through positive reinforcement
4. Leadership style	Authoritarian	Democratic

The theory of labor attitudes of A. Gastev

This theory was developed in the 1920s. She happens to be

a reflection of the enthusiasm of the Soviet people of that time (slogans, early implementation of the plan, socialist competitions).

To apply the theory of A. Gastev in practice, motives must be created that appeal to the highest human characteristics, such as enthusiasm, duty, conscience, the spirit of competition.

The concept of quality circles

The concept (the theory of motivation of defect-free labor) was developed in 1962 in Tokyo. It is based on the principles of quality circles:

* activation of human behavior and his intellectual activity in the conditions of work in a group of people, and not independently;

* quantitative limitation of the number of employees of the circle (3-13 people);

* voluntary entry into the circle;

* work directly at the workplace, in a familiar working environment and atmosphere;

* formulation of tasks and problems as an integral part of the activities of the production group;

* the principle of defect-free labor (“personal brand”, personal responsibility of the site, etc.);

* the competitive nature of the groups;

* the presence of a reward system;

* policy of mutual learning, knowledge enrichment.

Motivation system

The motivation system implements three main functions:

1. Motivation planning:

* identification of actual needs;

* establishing a hierarchy of needs;

* analysis of changing needs;

* analysis of the relationship between needs and incentives;

* planning strategies and motivation goals;

* the choice of a specific method of motivation.

2. Implementation of motivation:

* creating conditions that meet the needs;

* providing rewards for the required results;

* Creation at the worker of confidence in achievement of objects in view;

* creating an impression in the employee about the high value of remuneration.

3. Management of motivational processes:

* control of motivation;

* comparison of performance with the required;

* adjustment of motivational incentives.

Common to all functions is the selection of personnel with a high level of intrinsic motivation.

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"New accounting", N 11, 2004

The employee performs labor duties for a certain period of time, called working time. The working time of each employee is standardized. For information on how to correctly calculate this rate, read this article.

The regulation of working time is regulated by the provisions of the law, which must be known and taken into account in practice in the relationship between the employer and the employee.

The concept of working hours

The working time norm is the number of hours that an employee must work in accordance with the terms of the employment contract, collective agreement, internal labor regulations, and other local regulations of the organization for a certain period of time.

The norm of working time is used to determine the salary of an employee, including for the purpose of paying for overtime work, work on weekends and non-working holidays (Articles 129, 133, 152, 153 of the Labor Code of the Russian Federation).

When determining the working time norms of a particular employee by the parties to an employment contract, it is necessary first of all to be guided by the provisions of the Labor Code of the Russian Federation, which establish the maximum working time of 40 hours per week (Article 90 of the Labor Code of the Russian Federation).

Thus, the norm of working time of an employee cannot exceed 40 hours per week, but may be less than this value.

In some cases, the employer is required to set reduced working hours (for example, 36 hours or 24 hours a week). Such cases are established by laws and other legal acts in accordance with Article 92 of the Labor Code of the Russian Federation.

Working hours and minimum wage

The salary of an employee who has worked out the monthly norm of working time and fulfilled his labor duties cannot be lower than the minimum wage (Article 133 of the Labor Code of the Russian Federation).

If, in accordance with an employment contract, a collective agreement, an agreement or a local normative act, an employee is assigned part-time work or reduced working time, then, having worked out the full working time norm established for him, such an employee has the right to receive wages not lower than the minimum wage.

Calculation of the normal number of working hours for a certain period of time

The Labor Code of the Russian Federation does not define a mechanism for calculating normal working hours.

The calculation of the maximum working time for periods other than a week is made in accordance with the Explanation "On some issues arising in connection with the transfer of days off coinciding with holidays" (hereinafter - the Explanation), approved by the Decree of the Ministry of Labor of Russia dated 12/29/1992 N 65, which continues to operate on the basis of Article 423 of the Labor Code of the Russian Federation.

According to clause 2 of the Clarification, the norm of working time for certain periods of time is calculated according to the estimated schedule of a five-day working week with two days off on Saturday and Sunday, based on the duration of daily work (shift):

• with a 40-hour work week - 8 hours a day;
• if the duration of the working week is less than 40 hours - the number of hours obtained by dividing the established duration of the working week by five days.

On pre-holiday days, the duration of the working day is reduced by one hour (Article 95 of the Labor Code of the Russian Federation).

The norm of working time calculated in this order, according to the Explanation, applies to all modes of work and rest.

Example 1. Let us determine the normal working hours in October 2004.

According to the schedule of a 5-day working week with days off on Saturday and Sunday, the number of working days in October 2004 is 21 days.

Therefore, the norms of working hours in October are:

• with a 40-hour work week - 168 hours (21 days x 8 hours);
• with a 36-hour work week - 151.2 hours (36 hours: 5 days x 21 days);
• with a 24-hour work week - 100.8 hours (24 hours: 5 days x 21 days).

The norm of working time calculated by us, as mentioned above, applies to all modes of work and rest. That is, the maximum working hours for all employees who are not assigned reduced or part-time working hours in October 2004 is 168 hours.

Working hours and shift schedule (work schedule)

As you know, the accounting of working hours can be:

• daily and weekly - in cases where the established daily or weekly working hours can be observed (general working time accounting regime);
• summarized - in cases where the established daily or weekly working hours cannot be observed.

Summary accounting always involves shift work. Therefore, with a summarized accounting of working time, shift schedules are necessarily drawn up.

Shift schedules are drawn up in advance before the start of the working period to which they relate, and must be brought to the attention of all employees to whom these schedules relate, no later than one month before they enter into force (Article 103 of the Labor Code of the Russian Federation).

Reworking or underworking in a separate month of normal working time, calculated in the manner prescribed by the Clarification, cannot serve as a basis for revising the shift schedule if the total balance of working time corresponds to the established norm of hours during the accounting period and calendar year (clause 3 of the Clarification).

So, with a summarized accounting of working hours, it is impossible to revise the shift schedule if the employee for some reason did not work out the norm of working hours in a particular month.

Example 2. In October 2004, the working time norm for employees who have a 40-hour working week is 168 hours.

In accordance with the terms of the employment contract, the summarized accounting of working hours is applied. The accounting period is a quarter.

The total working time to be worked by an employee in the 4th quarter of 2004 corresponds to the norm of working time.

From October 2 to October 15, 2004, the employee served as a juror in the regional court, therefore, in October he did not work several shifts stipulated by the schedule and, accordingly, the norm of working hours.

The employer is not entitled to revise the employee's shift schedule in November and December 2004.

If the employer nevertheless revised the previously approved shift schedule, then all additional time worked by the employee according to the new schedule is, in our opinion, overtime work and is payable in accordance with the provisions of Article 152 of the Labor Code of the Russian Federation.

Example 3. Let's continue the conditions of example 2.

The period from 2 to 14 October 2004 had four 12-hour shifts. The employer made changes to the previously approved work schedule and postponed the shifts not worked by the employee to December 2004.

If the employee works these shifts, it should be considered that overtime work took place in December.

In accordance with Article 152 of the Labor Code of the Russian Federation, the first two hours of overtime work are paid in one and a half times, the rest - in double, if the collective or labor agreement does not provide for payment in a higher amount.

Thus, 46 hours (4 shifts x 12 hours - 2 hours) must be paid at double the rate, and 2 hours - at one and a half rate.

Norm of working time and incomplete accounting period

Suppose that one or another accounting period turns out to be incomplete for the employee, for example, as a result of granting him an annual regular paid vacation.

How, then, to determine the maximum working hours in a given accounting period for this employee and draw up a shift work schedule?

In our opinion, when determining the maximum working time for such an employee, it is necessary to exclude from the calculation of working days those days on which the employee will not perform his labor duties. With a different approach, the employee will be in an unequal position with other employees of this employer organization, since for unequal hours he will have to work the same number of hours as other employees.

Thus, when drawing up a shift schedule, it is necessary to exclude periods of time that are not taken into account when calculating the norm of working hours (for example, annual regular and additional holidays).

Example 4. The employee is given a summary accounting of working time at a 40-hour working week. The accounting period is a quarter.

The vacation schedule provides for the annual regular paid vacation of the employee from December 1 to December 28, 2004.

How to determine the maximum working hours in the fourth quarter of 2004 and draw up a shift schedule for this employee?

Considering that in the period from December 1 to December 28, 2004, the employee should not perform his labor duties, this period must be excluded from the calculation when determining the maximum working time.

That is, the norm of working hours will be calculated as follows:

21 days x 8 hours + 21 days x 8 hours + 3 days x 8 hours - 1 hour (December 31 - pre-holiday) = 359 hours.

It is on the norm of working time of 359 hours that you need to focus on when drawing up a schedule.

If the actual working time of the employee exceeds the calculated norm of working hours, then all hours worked by the employee in excess of this norm must be paid as overtime.

The norm of working hours and the dismissal of an employee who has not worked the accounting period in full

In practice, the following production situation occurs.

An employee who has a summarized accounting of working hours is dismissed before the end of the accounting period.

How to determine for a given employee the maximum duration of working hours and, accordingly, the norm of working hours? Should the accounting period be considered to have ended from the moment the employee left? Whether to determine the number of hours of overtime work?

In answering these questions, it is necessary, in our opinion, to proceed from the following.

The accounting period is a period of time determined by the employment contract, collective agreement, agreement or local acts of the employer, during which the employee must work out the standard of working hours established for him in accordance with the shift schedule.

When an employee is dismissed, the mutual obligations of the parties to the employment contract terminate (with the exception of some, for example, obligations related to the liability of the parties or arising from a non-disclosure agreement). On the last day of work, the employer is obliged to make the final settlement with the employee (Article 80 of the Labor Code of the Russian Federation).

With the expiration of the employment contract, all its conditions are terminated, including those relating to the establishment of summarized accounting and the duration of the accounting period.

Consequently, upon dismissal of an employee, the accounting period ends for him on the last day of his work.

When determining the maximum working time for a given employee, there is no need to take into account the time interval from the moment of dismissal to the end of the accounting period. The norm of working time will be calculated for the period of time from the moment of the beginning of the accounting period until the moment of dismissal.

If the total number of hours worked by an employee from the beginning of the accounting period until the moment of dismissal exceeds the normal working hours in this period of time, then work in excess of the normal number of working hours will be recognized as overtime and paid at an increased rate.

Example 5. Let's take the conditions of example 4 and assume that the employee was fired from December 1, 2004, and before that time worked in accordance with the shift schedule for 343 hours.

The maximum working time for the period from October 1, 2004 to November 31, 2004 is 336 hours for this employee (21 days x 8 hours + 21 days x 8 hours).

Thus, overtime the employee worked 7 hours (343 hours - 336 hours), which must be paid at an increased rate.

I.Mikhailov

ACDI "Economics and Life"