Reducing staff costs. We reduce personnel costs without negative consequences. Cutting costs, increasing efficiency

Optimization of personnel costs is an opportunity to reduce costs and increase business profitability. There are many ways to optimize, from reducing operating costs to outsourcing employees.

The ultimate goal of any business is to make a profit, and therefore companies and organizations are always striving to increase revenue and reduce costs. This is a matter of economic efficiency, business profitability. Practice shows that in today's competitive environment, it is usually much easier to reduce costs than to increase a company's revenue. And one of the effective ways to reduce costs is to optimize personnel costs.

There are two ways to reduce labor costs:

headcount optimization. We are talking about reducing the staff, but two conditions must be met. First, despite the reduction, it is necessary to ensure the guaranteed implementation of the production program. Secondly, personnel costs must be within a predetermined amount;

optimization of work processes. These are the improvement of the organization of labor, the modernization of the staffing table, the attraction of more efficient technologies, a more economical approach to the use of office space, etc. Thus, it is possible to achieve a significant reduction in economic and organizational costs associated with personnel.

In any case, the optimization of employee costs should be approached as a separate project, which is subject to clear planning. It is necessary to determine the real state of affairs in terms of spending on personnel, to calculate the level of workload of employees, labor productivity and other factors. And after a detailed analysis, measures can be developed to reduce personnel costs.

What can you save on?

Employee costs are not only salaries and payroll deductions, but also a whole list of other costs.

Additional costs include:

the cost of the social package and benefits for employees;

expenses for the arrangement and maintenance of the workplace;

expenses for the selection of candidates, training and retraining of employees;

the cost of safety measures;

accounting service costs;

expenses for corporate events;

other costs depending on the specifics of the company.

Thus, the optimization of the number of employees leads to a significant reduction of not only the main, but also additional costs.

Ways to optimize personnel costs

Consider the main general directions in which you can optimize the cost of the organization's personnel.

1. Modernization of the organizational structure

This is one of the most effective ways to reduce costs. It includes the abolition of redundant positions, the identification and elimination of duplicative functions, the rejection of activities that do not create added value.

2. Removal of employees from the state

To this direction outsourcing or, as well as other methods of removing employees from the state can be attributed. With the right approach, the savings here can be quite significant.

3. Optimization of the wage system

We are talking about making the maximum dependence of wages on the results of work. It is better to do this gradually, step by step reducing the fixed part of income and raising its variable part. This approach serves to increase the motivation of employees, contributes to the improvement of labor productivity.

4. Reducing business costs

This direction includes the rejection of unnecessary services, the creation of mobile jobs, the introduction of a shift work schedule, and the optimization of office space. This also includes savings on various trifles related to personnel (long distance calls, Internet traffic, etc.).

Several proven working methods

1. Outsourcing and outstaffing

For several years now, they have been in growing demand. By entrusting part of your activities to a professional partner, you eliminate all additional costs associated with servicing employees. In fact, this is without enrollment in the company's staff, and you only pay "rent" at the established rate. There is no need to equip the workplace - buying office furniture and office equipment, paying for extra office space, various social benefits, part of accounting services, etc. At the same time, quite professional and qualified personnel work for you, bearing their share of responsibility for the quality of work.

Outstaffing is the withdrawal of your working staff from the staff of the company. In fact, people continue to work for you, performing their former duties, but legally they are listed on the balance sheet of a partner company. Thanks to this, you can significantly reduce personnel costs (up to 30%), reducing personnel and tax costs. This is a convenient option not only for optimizing personnel costs, but also for painless hiring of foreign citizens.

2. Combination of functions

A fairly successful way to save money is to pay extra for your employees to combine different work functions. An example would be a sales manager who has legal education. In addition to the main activity as a seller, he is able to review and execute current contracts. At the same time, a small company does not need to hire a full-time lawyer. And some individual cases that require the attention of a highly qualified lawyer can be outsourced. As a result, everyone wins: the employee receives additional money, the company receives cost reduction.

3. Remote work

In the last decade, the practice of “remote work” has been actively developing, when an employee works outside a permanent place in the office, most often at home. This method of reducing personnel costs is mainly suitable for activities directly related to the computer. This gives the employer the opportunity to save on renting office space, buying office furniture, and sometimes on social benefits (for example, on sick leave). And if an employee works on his own computer, then on the purchase computer technology and software.

Some companies use this approach for their own employees who have gone to maternity leave. Thanks to this, the company saves on attracting a new employee to replace the employee who cares for the child. And the newly-made mother, in turn, retains seniority and salary, which is very important for young families. Of course, such a technique can only be used on a voluntary basis, but more often than not, women “on maternity leave” are only too happy to be able to earn money at home.

4. Invitation of university students

A significant part of personnel costs is spent on recruitment and training of employees. And it is often easier and cheaper to "grow" your own good specialist than to find a suitable one in the labor market. An excellent start in this regard can be attracting students from the last courses of universities. Until graduation, they can work part-time on a fixed-term contract while gaining experience. Then the firm will have ready-made qualified specialists who do not need additional training.

What is not worth saving?

There are certain factors on which it is not recommended to save when optimizing personnel costs. Because in the long run it can lead to losses.

First of all, we are talking about equipping the workplace: attempts to save on the quality of the means of production will inevitably turn into harm. On the contrary, it is better to invest in the modernization of working tools to increase productivity.

Another important factor is salary. Employers should remember that it is an essential element of motivation for staff. And it is very important that employees come to work with full confidence that they will receive their "honestly earned". As a maximum, here it is only necessary to modernize the ratio between fixed and variable parts of income. And even then, only in cases where the company's profit directly depends on the activities of a particular employee. For example, a sales manager. Ideally, it is worth considering a good motivational program that would apply to all employees.

Who and how to reduce?

These are difficult and painful questions, but you still have to find answers to them. When solving the problem of “who to cut”, some experts suggest conditionally dividing the staff into two groups:

"core staff" - these are employees who participate in the key business processes of the company, bring maximum profit, have unique experience, very high qualifications, etc. In a word, these are personnel, without which it is hardly possible to carry out the necessary work qualitatively. Finding a worthy replacement for such employees in a short time is extremely problematic;

“personnel periphery” is all other employees. They also carry a payload, but in the event of a crisis, the company can do without them without serious consequences for the business.

Obviously, when optimizing personnel costs, the “personnel periphery” should be reduced first of all. In the end, finding new employees if necessary is not difficult.

The answer to the question "how to reduce?" lies in the plane labor law. Article 261 of the Labor Code of the Russian Federation provides certain guarantees to certain groups of workers (pregnant women, single mothers, etc.), which must be taken into account.

The most common mistakes that most often lead to failure.

Mistake 1. Wrong choice of priorities

Optimization of personnel costs cannot begin with the sentence: “Let's cut costs by 10%? No, better by 20%. First of all, you need to assess the financial and economic situation in the company by answering the following questions:

• What is the cost structure by item in physical and relative terms?
• How has it changed over the past three to five years and why?
• What indicators under these articles are planned to be achieved this year, in three years?
• How does this compare with the planned income of the business, have all the possibilities for attracting income been exhausted?

Companies do not do this either because of the lack of management accounting (there is no necessary data), or because of distrust of the available figures. However, it is possible to clearly formulate the goals of optimizing personnel costs only by understanding whether the company is really in a critical situation. For example, a large food plant has set the reduction of personnel costs as a priority. When compared with best practices, it turned out that in terms of personnel costs, this enterprise is already within the industry norm, but in terms of logistics and maintenance costs it lags behind.

Advice . Digitize the current and target state of the company, deal with the factors that led to different consequences, and only then make a decision.

Mistake 2. Managers cut the biggest cost items without paying attention to how it will affect value added

Most often, the wage fund is reduced (for example, in the service sector, personnel costs can be up to 85%). I'll give you an example. The IT department of one company was found to be underloaded workplace and reduced the position. Savings amounted to 1.2 million rubles. in year. Then it turned out that failures in work arising as a result of the absence of a specialist cost the company several tens of millions of rubles a year.

Advice . When choosing targets for optimizing personnel costs, be guided not by the speed of obtaining the effect, but by the degree of influence of the process on revenues, margins and profits of the company. It is necessary to reduce costs where there is no added value or where it is insignificant. What creates value must be supported, especially in times of crisis.

Mistake 3. Managers are not ready to leave the comfort zone

Usually, managers discuss ways to optimize personnel costs for a long time and not without pleasure, but only as long as it does not affect themselves or their subordinates. Sometimes it seems that the bosses are watching a movie with themselves as a traveler, and now the movie, and with it the hardships of the protagonist, will end, and they will go home to their usual comfort.

Advice . It is necessary to create a certain mood in the team - only getting out of the comfort zone will allow you to look at the situation in a new way, come up with non-standard effective solutions. And the right mood is created by the actions of the first persons when they start optimization with themselves and their direct subordinates.

Mistake 4. The culture of the organization is not taken into account

Every company has its limitations. So, in bureaucratic structures, they easily go for staff reductions, but are not ready to put up with a decrease in status. In clans, they are kind to staff and rewards. AT market structures easily refuse benefits and administrative excesses, but react painfully to a reduction in the amount of remuneration.

Advice . Identify your culture, discuss with the team what values ​​are fundamental for shareholders and the team. In one clan-based company, after the unsuccessful implementation of the staff reduction program, softer, but effective mechanisms for optimizing personnel costs were adopted. Firstly, we expanded the powers of managers in terms of managing the wage fund, and secondly, we developed a corporate methodology for planning labor costs, which determined the required number of personnel for each function. This contributed to the systematic, but sustainable achievement of the desired result.

Mistake 5. Change management is done in free time from the main work.

You can develop a great cost-cutting program and… end up with nothing. Why? Optimizing personnel costs is a job that is very different from day-to-day operations.

Advice . Create a permanent structure (project office), which will include the owners of various processes - representatives of the financial, personnel departments, production, etc. headed by the general director. Meet at least twice a month to share progress reports. In case of deviations from the deadlines, analyze the reasons together and make adjustments to the plans. Show progress on your cost reduction program to all employees.

Mistake 6. Lack of motivation

When optimizing personnel costs, companies most often resort to administrative leverage: “If you don’t cut costs, we’ll fire you.” As a result, managers and rank-and-file employees begin to covertly or overtly sabotage change. In addition, many perceive the process of optimization as evidence of weak leadership.

Advice . Agree in advance how the company will thank all participants in the program after its implementation. Not necessarily money, it could be a promotion or something else. As a monetary incentive, when reducing staff, a percentage of the optimization of the payroll fund is used (20–50% of the effect achieved). Guaranteed job retention for two to three years is used as non-material incentives.

If we consider cost management from the point of view of the process approach, then, first of all, it is necessary to classify costs according to their intended purpose. To this end, the following model of personnel costs is proposed, reflecting the process of personnel management as a set of interrelated functions,

The process model of personnel costs is a tool for managing personnel costs both in the context of the stages of the personnel management process and groups and categories of employees and has the following advantages:

allows you to systematize personnel costs in order to manage them;

· is a methodological basis for planning and analysis of the composition and structure of personnel costs;

is a tool for managing personalized personnel costs using personal accounts of employees, which should reflect not only the costs associated with the payment of material remuneration and reference Information on mandatory deductions and deductions, but also other personalized costs for attracting, using and developing specific employees in the context of cost areas according to the process model of personnel costs;

· provides coordination of the purposes and actions of various structural divisions which are carrying out personnel management.

Personnel costs can also be managed using three mechanisms:

1. through the number of personnel;

2. through the budget of the expenses, giving in to influence;

3. through setting the task in the organization.

A change in the number of staff immediately affects the cost of maintaining staff. At the same time, the number of personnel determines not only the costs of its maintenance, but to a large extent, other expenses. The worker needs overalls, office premises must be heated, etc. Therefore, a decrease or increase in the number of personnel causes subsequent savings or subsequent costs.

It is possible to optimize the headcount by:

ü optimization of the main business processes and organizational structure;

the use of more qualified personnel;

ü increase of labor productivity;

ü regular assessment of staff employment;

ü labor regulation;

ü creation effective system personnel management.

Headcount optimization includes the following steps:

1. Analysis of the functioning of the company (type of activity, stage of development, main business processes, strategic and tactical goals, profitability, management system).

2. Assessment of the existing organizational structure, distribution of functions and personnel management systems.

3. Assessment of the feasibility of using labor rationing.

4. Calculation of labor intensity and calculation of staffing.

5. Evaluation of the qualifications of the personnel of those units where, due to this, a reduction in the number of personnel is possible

7. Designing an organizational structure for the future.

8. Development of an action plan in connection with the optimization of the number of personnel.

9. Carrying out information activities for staff.

There are other methods for optimizing personnel costs.

AT general view all personnel costs are regulated as follows.

1. Through payments, for example, by freezing them, adjusting domestic social security funds.

2. By increasing the efficiency of the staff.

3. Budget cuts are the simplest means of managing staff costs.

4. Cost analysis of overhead costs allows you to achieve cost savings by reducing services that are not absolutely necessary. At the heart of this method is the cost savings. for this purpose, services are being studied a separate division and are assessed in terms of cost-effectiveness.

5. The principle of a zero base budget is aimed at improving the efficiency of organizational units. All functions are analyzed, all alternatives are considered that provide a certain level of results achieved. The central place in this is occupied by the costs of maintaining personnel, i.e. performance-oriented use of these costs.

6. Minimization of the number of productive personnel based on its full employment (we work without reserves). It is better to pay overtime than to pay downtime.

7. Minimization fixed costs. Outsourcing is used to the maximum extent. Outsourcing (from the English outsourcing) is the provision of services (performance of work) by a third-party organization (executor).

8. Priority for operational budgeting. Budgets become short-term, approved monthly, and better - weekly.

9. Suspension of expensive HR projects. Priority is given to measures that increase productivity.

Approach to optimizing personnel costs could be the following:

It is better to pay for processing than to pay for downtime, i.e. it is better to involve people in addition to work on weekends, paying for overtime, than to keep extra employees on staff;

Better costs are variable than fixed, i.e. maximum attraction of outsourcing with variable payment, involvement of specialists under work contracts. The main thing is the translation into variable costs, and not a complete zeroing of fixed costs, which companies abused in October-November;

Speed ​​up the learning process. Many companies that plan to work and be successful after the crisis use the current situation to teach, retrain employees, prepare for future growth;

Change not the number of components of the social package, but its quality, for example, provide cheaper health insurance, reduce compensation for the use of mobile communications etc.

Of course, an interesting time is coming for employers: the labor market is no longer on the side of the candidate, the level of salaries has fallen sharply, the fixed part of remuneration has been reduced, more emphasis is placed on variable payments that depend on the result of work. This, in turn, pushes the working staff to increase labor efficiency.

There are some tools that can be offered to optimize costs:

Accelerate the learning process within the company so that employees can get results faster;

Enable employees to work from home remotely to save on office costs;

Replace expensive and pretentious corporate celebrations good "gatherings" in departments or simple contests;

Tighten discipline - even the most creative and creative companies have begun to understand that presence at the workplace is, of course, not a guarantee of quality work, but it increases the likelihood of its completion on time;

Tighten Internet policy, not only because of security issues, but also for greater productivity.

But if there is a conscious need to reduce employees, then it is better to use the following algorithm:

Define key positions in companies serving the main, income-generating business process, remembering that some of the positions will not be needed in the near future and with further growth;

Reduce the volume of service functions and the number of personnel who serve these functions;

Work out the issue of transferring additional functions to employees who remain in the company.

Downsizing is a rather risky and expensive process, because an employee who is warned about the reduction does not actually work, but is present at the workplace and creates an appropriate mood in the team. To reduce a position, it is necessary to look for justifications, for example, there are privileged categories that are not subject to reduction (pregnant women, minors, who are on vacation or on sick leave, etc.). It is impossible to dismiss a trade union member without taking into account the opinion of this body, without two months' notice of dismissal, it is impossible to dismiss employees with higher qualifications than those who remain in similar positions, since, in accordance with the Labor Code Russian Federation when reducing staff, preference is given to those with higher qualifications.

In addition, if we calculate all the costs that the company will incur when reducing staff, not only direct, but also indirect, very significant amounts accrue, because you need to take into account the costs of selecting, training, and inducting new employees when the expansion of activities begins again. And how can one evaluate the impact of layoffs on the motivation and loyalty of the remaining employees, on the image of the employer in the labor market, etc.

The company may also introduce part-time work, otherwise changes in the organization or production technology may lead to mass layoffs of workers. When such a threat exists, the employer, in order to save jobs, has the right to introduce a part-time and part-time working week for up to six months. A shorter working day or work week is a tool to avoid layoffs and retain professionals while reducing labor costs. For example, the provision of unpaid leave. layoffs for own will also reduce the intraorganizational supply of labor, so management may be interested in incentivizing the voluntary departure of employees by paying lump sum or providing assistance in finding a new job.

Behind every leader there is a choice to put at the forefront ethical issues or economic feasibility. But even in this case, the company still has many tools that allow it to cut at minimal cost. This is the liquidation of the company, and the transfer to another employer (another entity), and dismissal due to the change of ownership of the company. There remains both dismissal of one's own free will (with the ability to easily appeal in court by the employee), and agreement of the parties with the benefit of the employee and employer. In any case, we will have to:

Ensure compliance with labor laws;

Develop clear and maximally objective criteria for selecting employees to be laid off - work experience in the organization, the presence of disciplinary sanctions;

Organize a communication campaign to provide employees with complete information about the reasons for dismissals, selection criteria, compensation for dismissed employees, and the prospects for their return to the organization.

There is Western experience in optimizing personnel costs with minimal damage to the company. And the most common practice outplacement (outplacement "out" means "out", and "placement" - "placement"), i.e. assistance in finding employment for laid-off employees, work with employees who are downsizing, aimed at providing them with psychological, professional and organizational assistance in measures to optimize the number.

Conventionally, the outplacement program can be divided into four blocks:

Organization of work with downsizing employees, aimed at providing them with psychological, professional and organizational assistance (employment) when leaving the company;

Conducting an adaptation mini-seminar for released employees on the following topics: the labor market today, aspects of preparing a resume, the algorithm for successfully passing an interview;

Conducting express diagnostics of the released employees with the issuance of recommendations on their employment;

Providing psychological support to released employees.

The following outplacement practices have not yet become widespread in Russia:

Breaks during the working day for independent job search;

Providing an additional paid day off for job search or advanced training;

Providing a dismissed employee with a special office where he can use a fax, email, the Internet for quick employment.

You can also recall the Russian instrumentation of 1998, then manufacturing enterprises actively used downsizing - a tool for optimizing the size of the company by reducing the number of unprofitable divisions, reducing production volumes. For example, such people management tools were used at a large engineering enterprise:

Offered compensation for early exit to retire those employees who have from a month to a year left before retirement. Sanatoriums were used as a social program for medical support of pensioners;

Carried out an "anti-alcohol" campaign, tightened the requirements disciplinary order, up to dismissal, for the appearance of employees at the workplace in a state of intoxication;

In those divisions where it was possible (design and technology bureaus, measuring laboratories etc.), introduced a shorter working week (for example, up to 26-27 working hours), as well as increased maternity and current leave, "holiday" periods in the spring-summer season with a corresponding reduction in wages. This made it possible to reduce the payroll of these units by about 1/3;

Organized a system of in-plant training (mentoring institute, video classes, retraining courses, seminars and consultations, business training for new directions of production development);

Introduced a shorter work week, conducting training programs outside of working hours;

Together with city educational institutions and the employment center, we developed and implemented programs for retraining and advanced training of personnel remaining in production (training at universities, courses, participation in short-term seminars, non-resident and foreign internships);

Conducted regular meetings with dismissed, but valuable employees, who after 6 months or 3 years returned to the enterprise when specialists were needed again. It is better for any enterprise to take an “old” employee who knows the production. In this case, labor costs and money are saved on the introduction to the position, on the training of a new employee.

There are two main ways to save on wages, or, as they bashfully say now, "optimize personnel costs." Russian organizations divided into two large camps: some prefer to "cut money", but keep the number of employees, others fix the level of wages, but carry out layoffs. According to Nadezhda Filippova, Senior Vice President, Director of the Human Resources and Corporate Development Department at VTB-24 Bank, layoffs are preferred by more transparent companies that are inclined to comply with labor and tax laws, since it is quite difficult to lower salaries in compliance with all the subtleties.

This opinion is indirectly confirmed by the survey data. Thus, a survey conducted by Profi Online Research among employers in 13 cities shows that by January there was a reduction in staff in 30% of organizations, and a decrease in wages - in 44% (many used both methods at the same time). However, we see completely different numbers in a study by the Pynes Group, which polled 84 leading Russian companies, most controlled by foreigners. Here the ratio is reversed: 29% of firms leave employees, while only 7% reduce wages. Thus, in large public structures, as well as in foreign corporations, layoffs are preferred, while in medium-sized companies in the regions, wage minimization is more often resorted to. In general, personnel in 40-50% of all organizations and enterprises are subjected to various “repressions”.

As for the total wage cuts, Rosstat notes that real (inflation-adjusted) wages in December 2008 were 4.6% less than a year earlier. However, Rosstat cannot take into account either money “in envelopes” or social packages. As for the reduction in income for several crisis months, then expert opinions fluctuate in the range from 15 to 30%. “According to our statistics, wages fell by an average of 15-20%, so they returned to the level of 2007,” says Sergey Razhev, managing director of headhunting company Cornerstone. "Due to the volatility in the foreign exchange market, many firms are de-pegging employees' salaries to a particular currency, setting a single rate for the whole of 2009."

“Basically, the reduction in wages was achieved by reducing and completely abolishing bonuses,” notes Natalya Danina, director of the ANCOR Analytical Research Center. According to a January survey of employers by Profi Online Research, the benefits package was cut in 36% of organizations.

“If we talk about the revision, and often the abolition of the bonus and bonus part of wages, which ranges from 10 to 80%, plus the abolition of fares, mobile communications, meals, medical insurance, sports clubs, then it would be legitimate to say only that the reduction turned out to be significant, - Marina Leonova, head of the Imperiya Kadrov holding, cautiously notes. “But the order of the abbreviation numbers is extremely individual, and you can’t comb the numbers one size fits all“ at the end.

Main victims

Of course, everyone is interested in who exactly suffers the most from “optimization”. There are three answers to this question.

Firstly, the banking and financial sector is out, because it is here that the epicenter of the crisis is marked.

Secondly, the segments that have fared the best in the past few years, the fuel and energy complex and real estate, are experiencing difficulties. Precisely because these industries recruited in anticipation of a further rise in prices (for oil and real estate, respectively), now that prices have collapsed, they are experiencing new era especially painful.

Finally, among the "victims" - companies involved in business services, their services are refused in the first place. “Traditionally, companies that provide professional services, such as marketing, legal, and consulting, are having a hard time with the crisis,” notes Natalia Danina (ANCOR).

As for individual positions, here personnel experts speak with one voice: it is easier to list those specialties that the crisis will not affect. Under any conditions, carriers of rare professions and unique qualifications can sleep peacefully. The IT sector will not suffer, since it is with the help of automation that companies will try to compensate for layoffs. Anti-crisis managers will be held in high esteem. All others are at risk. “If we talk about wage cuts, then no category of employees is immune from this phenomenon,” notes Evgeny Kochman, General Director of the Nordmarine group of companies. “The decline starts at the top of management and goes down.”

At the same time, the opinions of experts differ on the question of whether specialists, who are called "sales", that is, sales and product promotion managers, are at risk. So, Yevgeny Kochman believes that now they will be encouraged, since activity affects the income of the enterprise.

However, Sergei Razhev (Cornerstone) reasonably believes that in conditions of instability and stagnation of the market, employees whose incomes are made up of percentages from the sale of goods or services cannot but suffer.

However, the situation in each industry is specific and requires a separate discussion.

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Introduction

1. Theoretical aspects assessing and improving the efficiency of personnel costs

1.1 Personnel costs and their classification

1.2 Basic approaches to measuring the cost of personnel of an organization

1.3 Evaluating the effectiveness of personnel costs

2. Analysis of the activities of the HR department in PRODO Commerce LLC

2.1 Analysis of the organizational structure of the organization's management

2.2 Organizational and economic characteristics and financial and economic analysis of the object of study

2.3 Analysis of the interaction of PRODO Commerce LLC with the external environment (SWOT analysis of the organization)

2.4 Functional cost analysis of the head of the HR department in the organization under study

3. Study of personnel costs and ways to optimize them on the example of PRODO Commerce LLC

3.1 Analysis of personnel costs of PRODO Commerce LLC

3.2 Evaluation of indicators of economic efficiency of personnel costs in PRODO Commerce LLC

3.3 Development of proposals for optimizing personnel costs of PRODO Commerce LLC and calculation of economic efficiency

4. Development of instructions on measures fire safety and fire procedures

Conclusion

List of sources used

Annex A

Annex B

INTRODUCTION

Personnel management is one of the most important areas in the strategy of a modern enterprise. To succeed in a changing world, to achieve competitive advantage, every organization must achieve the efficient and cost-effective application of advanced technologies, which, in turn, requires human resources with necessary knowledge and professional experience. There is a transformation of personnel management into human resource management: personnel is considered not as a cost factor, but as a key resource. A modern human resource management policy should be aimed at maximizing the return on investment in personnel through building a system that motivates each employee to achieve the goals determined by the company's business strategy, is able to objectively assess the degree of achievement of results and fairly rewards and encourages employees for their achievement. Achieving the goals and objectives set by the policy in the field of human resource management requires significant investment both in human resources themselves and in the development of personnel management services responsible for implementing the adopted policy. Personnel costs thus become a tool for implementing the enterprise's human resource management policy.

Personnel costs play a crucial role in the cost structure of modern enterprises. On the other hand, they are increasingly seen as investments with returns over a long period of time. Thus, personnel cost effectiveness management can have a significant impact on the result. economic activity enterprises in general.

The relevance of the topic of the chosen work can be defined as follows: attracting, using, developing personnel requires the appropriate costs of the employer, which should provide the desired economic result. Many management subjects are involved in making decisions about the directions and amount of personnel costs, the actions of which require coordination.

In the context of a shortage of qualified personnel that companies are currently experiencing, the task of creating a personnel cost management system, which is the basis for coordinating the socio-economic goals of the employer and employee, is of particular relevance.

The object of the study is the enterprise PRODO Commerce LLC.

The subject of the study is the cost of personnel of the enterprise.

The degree of development of the chosen topic. Theoretical basis management of personnel costs in domestic and foreign economic literature are considered in the works of representatives of various areas of economic science, but mainly within the framework of labor economics.

Theoretical and methodological foundations, recommendations for the implementation of personnel management functions are presented in the works of V.A. Dyatlov, A.P. Egorshin, P.V. Zhuravlev, A.Ya. Kibanova, E.V. Maslova, V.V. ., Dessler G. The problems of personnel cost management in the works of these authors are studied mainly in the context of assessing the economic and social efficiency individual projects to improve the company's personnel management system.

The purpose of the graduation project is to study the optimization of personnel costs.

AT thesis tasks were set:

Describe personnel costs and their classification;

To study the features of assessing the effectiveness of personnel costs;

Evaluate the effectiveness of personnel costs;

Analyze organizational structure PRODO Commerce LLC;

Make a financial and economic analysis of the activities of PRODO Commerce LLC;

Track the interaction of PRODO Commerce LLC with the environment;

Conduct a functional cost analysis of the head of the personnel department;

Explore personnel costs and ways to optimize them using the example of PRODO Commerce LLC;

Develop proposals for optimizing personnel costs of PRODO Commerce LLC.

In the course of processing, studying and analyzing the accumulated materials, a set of methods was used economic research united by a systematic approach to the study of this problem. At different stages of the work, the following research methods were used: economic and financial analyzes; functional cost analysis, graphical, statistical, groupings.

The work also analyzed the activities of the company, identified weak, strengths, as well as the threats and opportunities associated with the activities of this organization. Compiled a table of results, a matrix of decisions of the SWOT-analysis.

1 . Theoretical aspects of evaluation and efficiency improvementstaff costs

1.1 Personnel costs and their classification

cost staff chief

Until the middle of the 20th century, a narrow approach to the definition of personnel costs can be traced in the works of economists, which consists in an attempt to reduce personnel costs to labor costs. Despite the fact that by the beginning of the 20th century, personnel costs were definitely not limited to wages, economists tried to abstract from other types of employee costs. Even if other types of costs, in addition to labor costs, were allocated as personnel costs, they were of a secondary nature.

By the middle of the 20th century, the situation had changed dramatically. The rapid development of the world economy in the postwar period led to a revision of views on the factors of production. In the late 1950s and early 1960s, the theory of "human capital" was actively developed. Its growing popularity and, as a result, its mass distribution, are also changing the views of economists on the concept of personnel costs. However, even modern scientists have not come to a consensus in the definitions of the concept of personnel costs. This is explained by the versatile approaches to the problem and the difference in the goals pursued by certain researchers in their work.

So, Pavlyuchuk Yu.N. and Kozlov A.A. It is believed that personnel costs represent that part of the value newly created in the process of social reproduction, which forms the fund of subsistence required for the reproduction of labor force in specific socio-economic and historical conditions. Moreover, personnel costs are considered as a summary concept, including the costs of budgets of various levels, the costs of employers, as well as the funds of citizens “for the formation and development of working abilities”. The authors reasonably talk about the formation of a certain fund, since the concept of "fund of funds" implies a certain concentration of these funds, the commonality of their composition and sources of their formation. However, the assignment of personnel costs cannot be limited to the reproduction of the labor force. This definition, aimed at considering personnel costs, is macroeconomic in nature; when forming the definition, the authors refer to the category of social reproduction. Therefore, there is a similar consideration of the source of coverage of personnel costs.

In the resolution of the State Statistics Committee of November 27, 1995 No. 189, personnel costs are understood as the amount of remuneration in cash and in kind for the work performed and additional expenses incurred by the enterprise (organization) in favor of employees. Flaw this definition in the fact that the concept of personnel costs can include not only costs incurred in the interests of the employee, but also the costs associated with the assessment of the need for staff, its selection and placement, and argue that these costs are incurred by the organization in favor of the employee was would not be entirely correct.

Kibanov A.Ya. defines personnel costs as an integral indicator, which includes costs associated with attracting, remuneration, incentives, use, development, social security, organization of labor and improvement of its working conditions, dismissal of personnel. This definition actually represents personnel costs as a list of expenses for certain areas of work with personnel.

In the 90s of the XX century, a fundamentally new approach to personnel management begins to be asserted in management - not people, their activities, processes, but organizational cultures of various types become the object. Modern leaders consider the culture of their organization as an important strategic tool that allows them to orient all departments towards common goals, mobilize the initiative of employees, and facilitate mutual communication. There is a transformation of personnel management into human resource management: personnel is considered not as a cost factor, but as a key resource.

Personnel costs play a crucial role in the cost structure of modern enterprises.

Taking into account the tasks and specifics of data definitions by researchers, it is possible to characterize the concept of personnel costs: personnel costs are relations regarding the formation and distribution of the fund of funds allocated by the company for the implementation of activities related to the functioning of the personnel management system.

The personnel cost management system includes:

The subject that performs operations on the control object (control subsystem), namely structural units and specific officials involved in personnel cost management;

The object to which the impact of the system is directed (controlled subsystem) - the actual cost of personnel;

Purpose, in accordance with which the influence of the subject on the object of control is carried out;

The process of managing personnel costs, which is a progress in the implementation of management functions by the system, that is, a certain sequence of performing operations on an object.

From the standpoint of a systematic approach, personnel cost management is a targeted impact of the employer and (or) manager on the costs associated with attracting, using, developing personnel, carried out to transfer the object to a new state that most fully corresponds to the goals of personnel cost management. The new state of the control object is understood as a certain composition and structure of personnel costs that ensure the implementation of personnel management functions (planning, selection and hiring, adaptation, stimulation, development, release of personnel).

The goal of managing personnel costs is to optimize them, which means an increase in the economic results of the company's activities (profit, capital), outpacing the growth in personnel costs.

In accordance with the stated goal, the essence of personnel cost management is characterized by the following interrelated tasks:

Identify directions for the formation of personnel costs in the context of personnel management functions;

Determine the sources of reimbursement of personnel costs based on the financial capabilities of the employer;

Establish the most cost-effective ways to implement the functions of personnel management, based on the priority areas of personnel costs, determined by the goals of management entities, the influence of external and internal factors.

In a broad sense, the subjects of personnel cost management are the state (or other institutions), the employer (and / or manager) and, to some extent, the employee himself. Accordingly, when choosing directions, determining the amount and sources of reimbursement of personnel costs, it is necessary to take into account:

Regulatory framework for the regulation of personnel costs, common for all economic entities of the Russian Federation;

The will of the employer, which determines the directions, limits and sources of financing of personnel costs at the level of an individual company;

The behavior of the employee, since, firstly, the employer must focus on the needs of the employee in the process of managing personnel costs in order to optimize them; secondly, the employee himself can invest in the development of his educational, qualification, cultural potential, which the employer seeks to profitably realize in a particular company.

The subject of personnel cost management are economic relations on the formation and reimbursement of costs for the employer's personnel based on the coordination of the following aspects of personnel cost management:

The methodological aspect is to systematize information about the management object (in accordance with the requirements of Rosstat, the International Labor Organization or other methodological approaches) and classify personnel costs in order to manage them, to study the factors affecting the composition and structure of personnel costs, to develop and application of certain methods of planning, accounting and analysis, ways to control personnel costs;

The regulatory and legal aspect includes issues of compliance with laws and regulations that determine the mandatory types of personnel costs, tax rates and fees, sources of reimbursement of personnel costs;

The organizational aspect is associated with the need to form the organizational structure of the control subsystem, the allocation of responsibility centers, that is, the units involved in the process of managing personnel costs, the establishment of their duties and responsibilities, the regulation of subordination and relationships.

Thus, the personnel cost management system is an interaction between the managing and managed subsystems, which ensures the transfer of the control object to a new state, optimization of personnel costs, based on the harmonization of methodological, regulatory, legal, organizational aspects for choosing the directions of personnel costs, determining their value and sources of reimbursement.

A characteristic feature of the personnel cost management system is openness, which manifests itself in two forms:

In interaction with the external environment, as a combination of all factors that directly or indirectly affect the system;

In the interaction of a given system with systems of a lower and higher order.

Allocate the relationship of the personnel cost management system with the personnel management system and the cost management system.

Functionally, the personnel cost management system acts as an element of the personnel management system, which in turn is a subsystem of the company's management system. In the subject aspect, the personnel cost management system is a subsystem of the management system total costs, the purpose of which is to reduce the cost per unit of product, work or service.

The personnel management system is created in order to obtain the desired economic result by the employer based on the rational use of professional and personal characteristics company employees. The employer considers personnel costs as an expense that must be covered by income from the sale of products. The employee, in turn, entering into labor relations with the employer, also pursues certain socio-economic goals, the main among which is the receipt of personal income in the form of wages, social and labor benefits and compensation, and other payments. An employee is interested in that part of the employer's costs for personnel, which will be directed to his personal consumption. The readiness of an employee to make his labor contribution to a particular company largely depends on the degree of his moral and material satisfaction, which is determined by the target orientation and magnitude of personnel costs, as well as the employee's awareness of the composition and structure of these costs.

The personnel cost management subsystem, along with other functional subsystems of the personnel management system, combines homogeneous functions, the carriers of which are various divisions companies (human resources department, labor and wages department, planning and economic department, accounting, legal service, etc.).

The implementation of personnel management functions requires appropriate costs, the amount of which is determined by what specific management methods and tools are used in a given company. On the one hand, the methods of performing functions determine the content of the personnel management process, on the other hand, they affect the composition, magnitude and structure of personnel costs.

The adoption and implementation of economically sound decisions on the directions of formation, the amount and sources of reimbursement of personnel costs is the essence of managing these costs and becomes necessary condition achieve the goal of personnel management. The personnel cost management subsystem not only ensures the coordination of the socio-economic goals of the employer and employee, but is a connecting functional subsystem of the personnel management system, on which the activities of all participants in the personnel management process should be focused in the aggregate.

At the same time, the methodological unity of the personnel cost management subsystem and the company's cost management system as a whole is manifested in the fact that the process of personnel cost management is an interrelated implementation. specific functions cost management.

Thus, the personnel cost management system is a process-oriented management system aimed at coordinating the socio-economic goals of the employer and employee in the context of general and specific management functions, providing a high degree probability of optimizing personnel costs.

The costs associated with the formation, development and use of the labor potential of the enterprise are very diverse. Their classification allows us to consider specific types costs from a different angle, understand the role of each species. When studying personnel costs, domestic and foreign authors most often use such classification features as the phase of the reproduction process, sources and subjects of financing, the nature of costs, the time of reimbursement, the obligation of costs and the feasibility of their reduction.

Classification of costs by phases of the reproduction process, costs are related to the formation ("production") of a skilled workforce, its distribution and use. The phase of distribution of labor at the enterprise level is associated with intra-company mobility of workers (vertical and horizontal), as well as the costs of attracting labor from outside. The labor costs at the stage of use include, first of all, the wage fund (payroll) of the enterprise, as well as payments and benefits from the incentive funds of the enterprise, which are not taken into account in the payroll, but increase the income of employees. This also includes the costs associated with maintaining the workforce in a state of working capacity (for medical care, social services, etc.), as well as for social protection and social insurance.

Special purpose costs allows you to analyze their structure and dynamics in terms of specific programs in the field of personnel management.

The choice of the source of financing costs is of great importance for the enterprise. The inclusion of costs in the cost price guarantees their return after the sale of products (works, services). Funding from profits tends to be fraught with potential for conflict over the distribution of profits. When building wage and compensation systems, it is important to take into account the interests of three parties - the shareholder (owner), employee and manager. The shareholders of the company are interested in increasing its value and receiving dividends, and they present their demands to top managers, who, in turn, regularly try to reduce all cost items, including personnel costs. But every employee strives to increase his income. This conflict of interest can have both constructive and destructive development. Destructive is strikes, incl. "Italian", mass layoffs, and constructive - increasing labor productivity and the formation of an optimal compensation system allows us to bring the development of this conflict of interest in a positive direction.

According to the nature of costs, they are divided into direct and indirect. Direct personnel costs are associated with the payment of hours worked or the amount of work performed. They are clearly tied to hours worked, so this type of cost is considered variable. Indirect costs are due to the need to recover additional costs. They are determined per worker and are largely independent of the time spent on labor. This type of cost is also called fixed costs. The experience of Western countries shows that the total cost of the organization per employee is more than twice the cost of labor.

The cost recovery time (current and long-term costs) makes it possible to attribute them to different budgets (operational and strategic), using, respectively, various tools for accounting and analyzing these cost categories.

When dividing costs into mandatory and optional for the purposes of the analysis of personnel policy, the latter are of interest, since through their regulation, the enterprise, in accordance with its goals, influences the behavior of employees, ensuring an increase in production results.

Classification on the basis of the possibility and feasibility of cost reduction illustrates the dual nature of personnel costs. On the one hand, like other types of production costs, personnel costs are an integral part of the cost of production. Cost reduction - important factor increase in profit, i.e. systematic savings on personnel costs can lead to increased profits. But this does not take into account the unique nature of the resource itself - personnel, the costs of which are essentially investments. Accordingly, current savings can lead to lost profits in the future, not to mention other negative consequences, such as a decrease in the competitiveness of the enterprise as a whole. It does not follow, however, that personnel costs must constantly rise. The division of costs into reserve-forming and non-reserve-forming allows us to solve this problem.

The division of costs according to the degree of their controllability is used for planning and control purposes. Fully adjustable costs reflect a clear relationship between "input" and "output" (such as pay for hours worked). Partially adjustable costs (arbitrary) arise as a result of periodically taken management decisions, they do not have a rigid causal relationship between "input" and "output", for example, the cost of staff training. Given (weakly regulated) costs arise as a result of the possession of long-term assets. The degree of cost control depends on the specifics of a particular enterprise and the people working on it, and therefore is always somewhat subjective.

The above classification of personnel costs is the main one. However, the listed features do not fully reflect the specifics of personnel cost management as a functional subsystem of the company's personnel management system. In addition, in some cases, highlighting the sign "intended purpose", it includes individual items and groups of items of personnel costs associated with the implementation of certain managerial functions or operations (labor costs, advanced training, social protection and social insurance to improve working conditions, etc.). Such systematization reflects the goals of individual management entities, but not the company as a whole.

Some authors consider it more correct to consider the impact of costs on achieving the goal of personnel management, which is the preservation and development of professional and personal characteristics of employees that provide the employer with the desired economic result, as the basis for this classification feature. Within the framework of the sign "purpose of costs", two types of personnel costs are distinguished: main and auxiliary, we will present them in table 1.

This classification is based on the division of personnel management functions into main and auxiliary ones. The main functions reflect the specifics of the personnel as a special resource of the company, are directly related to the recruitment, use and development of personnel. The set of specific methods and tools for the implementation of the main functions characterizes the organizational management strategy. Auxiliary functions are the activities of the personnel service and other departments in the field of developing management procedures, performing technical and bureaucratic operations for personnel management.

The value of the main costs changes under the influence of decisions made by the employer in accordance with personnel policy companies. These costs are adjustable for the subject of management. The management of the main costs is based on the coordination of the socio-economic goals of the employer and the employee. Ancillary cost management is based on improving the organization of labor and workflow of the personnel management service, work with personnel information.

The second classification feature is the cost carrier, according to which it is proposed to divide the personnel costs into personalized and impersonal ones, we will present them in Table 1. In the economic literature, the cost carrier is usually understood as the type of products, works or services produced by the company. In the context of the personnel cost management system, the cost bearer is the personnel of the company as a whole, the team of an individual structural unit or a particular worker.

Personalized costs are associated with the attraction, use and development of a particular employee. Information about personalized personnel costs is the basis for the manager of the personnel cost management process in the context of key figures. Data on personalized costs are also necessary for the employee - to assess the employer's investments in their own maintenance and development and, on the basis of this, make a decision to continue or terminate labor relations with this company. Decisions on choosing directions and determining the amount of personalized costs can vary significantly depending on the level of the position, length of service, qualifications and other characteristics of the employee.

Impersonal costs, in turn, do not relate to a specific employee, but to the staff of the company as a whole or a structural unit. These costs are not targeted. Their composition and structure is the same for the staff of the entire company or a separate structural unit.

Table 1 - Classification of personnel costs

Classification sign	Cost Type
1. Purpose of costs	Main	Costs for selection and hiring, adaptation, stimulation, development and release of personnel, etc.
	Auxiliary	The costs of maintaining the personnel management service (development and improvement of organizational management structures, statistical accounting of personnel), the costs of legal support for personnel management, etc.
2. Cost carrier	Personalized	Labor costs, social payments, training and advanced training of personnel, etc.
	Impersonal	Costs for social protection and social insurance, costs for organizing corporate events, costs for maintaining social facilities, etc.

The choice of cost classification criterion depends, first of all, on the specific goals and objectives of management.

The employer's decisions regarding the choice of directions and sources of reimbursement of personnel costs depend on various factors. The factor is the cause of the social economic changes. Factors affecting the composition and structure of personnel costs (cost factors) are sources of influence on the personnel cost management system, which affects the state of the control object (personnel costs) and the implementation of management functions, that is, the process of personnel cost management; These are the objective conditions in which the employer makes managerial decisions.

In order to study the impact on the personnel cost management system, cost factors are classified according to the following criteria:

Possibilities of influence;

relation to the production process;

Forms of ownership;

Industry affiliation;

Regional affiliation.

In accordance with the established features, the types of factors presented in Table 2 are distinguished.

Table 2 - Classification of factors affecting the composition and structure of personnel costs

Classification sign	Factor type	Signs (characteristics) of the factor
Possible impact		The company cannot influence and manage these factors	Institutional factors: taxes, fees, deductions to off-budget funds, the minimum wage. Market factors: the situation on the labor market, prices for resources, company products, consumer goods and services, inflation rate, cost of living.
	Internal	The company has the ability to exercise control	Organizational culture, stage life cycle goods and companies, the number and structure of personnel, etc.
Relative to the production process	Production	Associated with changes in the manufacturing sector	Changes in the technique and technology of production, organization of production and management structure, volumes of production and sales, product structure and improvement of its quality
	non-production	Associated with the peculiarities of the personnel, compensation, social policy of the company, determined by the organizational strategy of personnel management	The composition of the compensation package items, the attitude of the employer to the staff (personnel-costs, personnel-resource), the role of the personnel management service (active, reactive, passive)
By type of ownership	Private ownership	characteristic of privately owned companies business companies and partnerships, production cooperatives)	Qualification of the employer and its strategic goals for managing personnel costs (determining the directions and magnitude of personnel costs, the structure of their reimbursement, the possibility of implementing initiative costs)
	State and municipal form of ownership	Characteristic of state and municipal unitary enterprises, non-profit organizations	Degree of regulation: the composition and structure of personnel costs are limited by the limits of budgetary appropriations, estimates for the execution of income and expenses
By industry	By industry	Characteristic of individual industries (influence the size, composition, cost structure for personnel in individual industries)	The level of manufacturability, the level of automation, the level of labor intensity (material and capital intensity) of production, industry requirements for labor protection, the need for highly qualified personnel
By region	In the context of districts, republics, territories, regions, districts	Associated with the national and cultural traditions of the region, determined by the role of the company in the development of the territory, the development of the labor market	The infrastructure of the company, the market price of the labor force, the level and quality of life of the population; companies - city-forming enterprises, companies - sources of replenishment of the budget and employment

To external factors affecting the composition and structure of personnel costs, according to the generally accepted scientific papers point of view, include those on which a single company practically cannot exert a controlling influence. Internal factors include those that the company can influence in order to optimize personnel costs.

The role of production factors remains important in market conditions: a change in technology, organization, production volumes may require additional costs for the creation and maintenance of jobs, staff training, and attraction of new employees.

The composition and structure of personnel costs, along with others, are determined by non-production factors, including the strategic goals of personnel management of a particular company. The list of payments and benefits included in the compensation package is determined by the direction of the personnel policy, depends on the attitude of the employer towards the staff, ranging from identifying the employee with burdensome inevitable expenses to realizing the priority of personnel among other company resources.

The form of ownership determines the degree of economic independence and responsibility of the company, the main subject of personnel cost management and, therefore, has a decisive influence on decision-making on the choice of directions and sources of cost recovery. In management practice industrial companies Decisions on the direction of personnel costs are mainly made on the basis of legal requirements and restrictions (primarily Labor and Tax Codes RF), and not the strategic goals of the company.

Industry affiliation determines the features of technology and organization of production, the need for personnel of appropriate qualifications, the obligation of the employer in accordance with the requirements Labor Code RF to carry out compensation payments to employees of certain professions engaged in heavy and hazardous work.

The composition and structure of personnel costs are significantly affected by the development of the labor market, the company's role in the development of the territory, the national and cultural characteristics of the region, which affect the stability of personnel, and determine the content of individual personnel management functions.

The regional affiliation of the company is associated with the need to finance its former and future employees living in the region

1.2 Main approaches to measuring personnel costsorganizations

There are two approaches to measuring personnel costs in an organization.

The first - cost approach by which an entity attempts to measure in monetary terms investment costs for current staffing. It is a way of stating what it will cost an organization to lose its employees.

The second approach is to get some rough estimate of the current cost of personnel. Typically, this is achieved by estimating the present value (for the company) individual worker, expressed in rubles, and it is multiplied by the number of years during which the worker is likely to remain in the labor force. This method is aimed at estimating the cost based on what costs will have to be incurred when moving current staff.

At present, it is possible to apply a method based on estimating the costs of acquiring and replacing personnel.

With a certain conditionality of the above calculations, the data obtained indicate the need for careful analysis and planning of personnel costs.

Personnel costing is the basis of planning activities, as it allows you to compare actual and planned costs, as well as results for previous periods.

Expense calculation is based on the types of expenses and cost centers in the enterprise. All costs caused by the activities of the organization are arranged according to the so-called types of costs:

Expenses for wages of workers and salaries of employees;

Additional expenses for the maintenance of personnel;

Energy costs;

Maintenance and repair costs;

Auxiliary and production materials;

Fare;

Expenses for environmental protection;

Depreciation deductions;

Other engineering services;

The cost of maintaining the premises;

Factory overhead (infrastructure costs).

These types of costs are respectively determined for settlement areas, the so-called cost centers. The smaller the calculation area, the more accurate the information on costs. Today, due to data processing with the help of a computer, it is possible to determine the costs up to the position of the manager. The task of the individual manager is to ensure that spending plans are followed and not to exceed their budget. Any action related to the costs of the person responsible for the costs at the place of their occurrence is documented. With cost center accounting, you can get a “snapshot” of cost types every month and thus provide the cost manager with important information for his further actions.

The procedure for planning staff costs. At forward planning First, it is necessary to separate external factors influencing staff costs from internal ones. The plan should include how legislation and tariff agreements will develop and what can be expected from them.

External influences may include the following:

Changing the amount of social insurance contributions in accordance with the law;

Changes in tax rules;

Periodic reviews of pensions;

Agreed raises tariff rates or - after a realistic assessment - the expected increase in tariff rates;

Expensive changes in tariff agreements (increased vacations, reduced working hours, etc.).

But planning must also take into account foreseeable social and political trends. Thus, it is necessary to adequately take into account the expected percentage of inflation, since the devaluation affects all market prices. Staff costs may be affected by new laws coming next year. An example is environmental regulatory requirements relating to production, or guidelines for waste disposal, causing special costs for employee training. Finally, planning should take into account everything with which the organization as external factors staff costs to be faced next year.

At the same time, the art of the planner lies in issuing the most accurate forecast so that the enterprise can take measures in advance regarding the calculation of personnel costs and, to a large extent, eliminate unaccounted for additional financial burdens.

Internal factors influencing the activities of the organization should also be included in the forecasts. First of all, these are the results of planning the number and structure of personnel. Planning of personnel expenses is the second stage of planning.

Planning the number and structure of personnel and planning costs for its maintenance interact with each other. The planning of the number and structure of personnel always takes place in compliance with the cost aspect. The results of maintenance planning can have a direct impact on the number of staff.

As factors of influence, there are additionally planned tasks from other types of planning of the organization's activities. In particular, changes in the organizational structure and production structure need to be checked for their impact on staff costs.

Organizational planning practices vary depending on how spending responsibilities are allocated at the hierarchical levels. It can be centrist, i.e. the management of the firm determines the budget that must be observed. Since the transfer of participation in discussion and decision-making is a management tool, trusted persons in matters of costs at their places of origin should be involved in the planning process, so that they later identify themselves with planning while maintaining the cost framework.

The planning procedure can be carried out in 4 rounds of approval, and the planning period for the next year is August - September.

Circle one. The cost manager is given an overview of the current year (months 1 to 7) by location. From these cost forms, according to their places of origin, he sees, respectively, certain types costs:

Annual budget;

Actual expenses for the last year;

Planned costs for the current year;

Actual costs for the current year;

Percent deviations.

He receives a detailed estimate of production costs in his hands, so that he understands each operation, systematized by type of cost and reflected in the accounting documentation.

The basis for planning for the coming year is the actual costs for the first half of the current year. They are extrapolated to the next year, and they contain the expected changes in the second half of the year.

In addition, indices are taken that mathematically fix the external and internal factors impact on the activities of the organization for the next year (for example, the percentage of inflation, increase in tariff rates). As a result, there is a budget proposal for next year. This purely mathematical forecast of costs, made on a computer, must be adjusted for individual types of costs in accordance with the ideas of the person responsible for the costs at the places of their occurrence.

Second round. The results of the planning of the person responsible for the costs at the places of their occurrence are transferred to the next level of management. Its head, with the involvement of its own specialists, corrects the materials provided.

Third circle. The results of planning from the heads of structural divisions are submitted to the board for decision.

Fourth circle. The approved budget for the individual cost centers, subdivided according to cost types, is made available to those responsible for the cost centers. These costs remain in principle stable for one year, unless the board decides otherwise due to unforeseen economic changes. If during the year it turns out that any cost item is insufficient and, therefore, the budget must be exceeded, then the head of the structural unit must submit an application for excess costs as soon as possible. Underestimation of the budget for one type of costs is not allowed to be counted together with an excess of the budget for another type. The person responsible for the costs at the place of their occurrence is obliged to comply with the budget of any type of costs.

Staff cost factors to consider in these planning stages include next year's expected costs of:

Engagement of staff (eg, newspaper advertisements, candidate selection procedures, face-to-face interviews with candidates, travel, relocations, etc.);

Staff development (for example, advanced training, job rotation, etc.);

The use of personnel (for example, introductions, morbidity, fluctuation, etc.);

Release of personnel (for example, monetary compensation, premature pension paid by the enterprise, etc.).

While the costs of maintaining staff are relatively easy to account for, determining the profit received as a result of the implementation of decisions taken on staff, it is possible with difficulty.

Therefore, efficiency criteria are often used as indicators, for example, labor productivity (this is the quantitative ratio of labor achievements to labor costs). Other performance criteria are product quality, production time and flexibility.

The objects of the organization's activities in the conditions market economy are the production and sale of goods, and not the occupation of employees. Only the productivity of the organization makes long-term management of jobs possible.

The purpose of performance-oriented personnel cost planning is to ensure that the "staff cost" factor has the correct weight in the organization. Every person responsible for expenses in their place of origin must be aware that his personnel expenses are necessary for the success of the organization. Only constant clarification of the causes of occurrence and control of personnel costs can ensure economic efficiency organization's leadership.

A means of managing personnel costs can be comparative analyzes activities of the same type of organizations in the context of indicators: personnel costs as a percentage of sales; to profit; to the volume of manufactured products; in relation to production costs; with labor costs relative to additional labor costs, etc.

Staff costs can be managed mainly through three mechanisms:

Through the number of staff;

Through the budget of spending, amenable to influence;

Through setting goals in the organization.

A change in the number of staff immediately affects the cost of maintaining staff. At the same time, the number of personnel determines not only the costs of its maintenance, but to a large extent, other expenses. The worker needs overalls, office premises must be heated, etc. Therefore, a decrease or increase in the number of personnel causes subsequent savings or subsequent costs.

Remaining at the same level of personnel costs in the budgets in the long term can only be achieved as a result of a reduction in the number of employees. If the number of employees should remain unchanged, then starting points to reduce costs will lie in the field of social services that are not prescribed by law or tariff agreement. Reducing these staffing costs should be considered in terms of personnel policy, since the motivation of employees, the attractiveness of the organization as an employer and the prestige of the firm are closely related to voluntary social services.

Can be reduced as not affecting the essence of employment in the organization, the cost of advanced training, travel expenses, daily allowance, etc.

There are the following methods to reduce staffing costs:

Budget cuts are the simplest means of managing staff costs. It affects both lean departments and wasteful departments. Employees with a higher level of return are forced to reduce it to the detriment of the organization if they are deprived of some of their necessary leeway as a result of budget cuts.

Cost analysis of overhead costs allows you to achieve cost savings by reducing services that are not absolutely necessary. At the heart of this method is the cost savings. The services of an individual unit are critically examined and evaluated in terms of cost-effectiveness. Services that are too labour-intensive, unnecessary or too expensive are reduced and new in-house services are created only after cost and efficiency analyzes in close cooperation between service providers and users.

The principle of a zero base budget is aimed at improving the efficiency of the organization's departments. All functions are analyzed, all alternatives are considered that provide a certain level of results achieved. The central place in this is occupied by the costs of maintaining personnel, i.e. performance-oriented use of these costs.

The development of personnel has turned from a cost item into an investment object and therefore, like any investment, it requires a constant assessment of the return on capital, namely, how personnel costs have affected or will affect the organization's efficiency in the future.

Taking into account the current economic situation in Russia, personnel management should move away from minimal investment in human resources, affecting only the external production and household aspects of labor, and build an ideology based on a new concept that corresponds to the organization's long-term development strategy.

The principle of correlating cash costs for personnel development and practical results in the form of profit in the personnel management system should become not only universally recognized, but also dominant in the economic activities of the organization.

The essence of this concept is the profitability of investments in personnel. It should build economic criteria for the activities of employees and be practically expressed in investments necessary for economically sound training and retraining of employees, appropriate use, controlled behavior, maximum disclosure of the capabilities and abilities of both an individual and various groups of personnel.

Here we can add that investments related to attracting the workforce, maintaining it in a working condition, with training, creating conditions for a more complete identification of creative opportunities, are recognized as economically feasible. The approach to working with personnel, based on minimizing the cost of it, in most corporations has found its inconsistency precisely from an economic point of view.

1.3 Evaluating the effectiveness of personnel costs

AT last years In the world and domestic economic science, more and more attention is paid to such a direction of management as cost management. Since the share of personnel costs in total costs has a steady upward trend in all sectors of the economy, especially in high-tech industries and the banking sector, the management of personnel costs becomes crucial. In this regard, the concept of personnel cost effectiveness is often used. Meanwhile, researchers define both the very concept of personnel costs and the concept of their effectiveness in different ways. There is also no clear justification for the need to assess the effectiveness of personnel costs.

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Characteristics of labor costs, their classification, payback assessment. Analysis of the structure of construction and installation works of LLC SMU "VMM". Study of the composition of costs for the personnel of the enterprise by the main types of costs and proposals for their optimization.

thesis, added 09/30/2013


Theoretical and methodological foundations of personnel cost planning, cost effectiveness assessment. Ways to improve management efficiency. Organizational structure of OJSC "BashTraktor", measures to optimize personnel costs at the enterprise.

term paper, added 01/12/2013


Definition of investment in human capital. Classification of enterprise costs for personnel. The main components of the employer's labor costs, their classification into direct and indirect. The cost of acquiring the personnel of the enterprise and its replacement.

test, added 11/12/2011


Characteristics and description of the accounting system for indicators characterizing the cost of personnel at the enterprise under study. The concept and classification of personnel costs, the principles of their planning, as well as efficiency analysis. Development of a system of accounting indicators.

term paper, added 12/17/2015


Studying the organizational structure of the enterprise, determining the goals and objectives of the personnel department. Document flow analysis and interaction of this department with other departments of the organization. Evaluation of the recommended management range of the head of the department.

term paper, added 11/02/2011


The evolutionary genesis of the personnel management system in the organization. The meaning and structure of the personnel management service in the organization's management system. Analysis of interaction with the external environment on the example of JSC "Kavzheldorproekt". SWOT analysis of the organization.

thesis, added 09/26/2011


Goals and functions of the personnel management system. Analysis of its strengths and weaknesses. Planning personnel costs and determining their effectiveness. The recruitment and selection process. The value of personnel policy in modern conditions the functioning of the economy.

term paper, added 06/17/2015


The essence and objectives of the personnel policy of the organization, which is a strategic line of conduct in working with personnel. Planning personnel costs and methods for determining their effectiveness. Forecasting as the basis for developing a personnel strategy.

The financial director spoke at the board of directors and reported that the company had passed the stage of growth, a period of stabilization had begun. Profits are barely growing, and personnel costs have continued to rise lately. The HR director confirmed this and explained why HR costs were rising: many new employees had to be recruited. Both instead of those who left, and in the units being created. The Board of Directors decided: not to expand the staff, to reduce the costs of recruitment and payroll.

These costs are perhaps the highest. Salary is the main item of personnel expenses. And the selection of employees is a process, although at first glance it is not the most expensive, it continues uninterruptedly. It becomes especially intense when new divisions are created and it is urgent to staff them with employees. This also requires funds. It is no coincidence that these items of expenditure, as a rule, are reduced in the first place when savings are required. What exactly and how to reduce?

Analyze how and how much the HR service spends on posting job ads

Look at what exactly the funds are spent on, what kind of return the department you lead in particular and the company as a whole receive for each ruble invested. As a rule, the main channels that we use to post information are standard: print media, specialized Internet portals, the company's own website, television / radio, the so-called "fence" announcements (pasted on poles, parking lots, bulletin boards). Internal channels are also usually involved - word of mouth, intranet.

Check if these channels are used effectively and appropriately. After all, there are different categories of employees to look for. This means that it is necessary to use different channels for posting vacancy announcements. Instead of looking for everyone through Internet sites or recruitment agencies. For example, it is effective to use the Internet only when accountants, PC operators are required, that is, those whose professional activity connected directly with the work on the PC (and hence with the ability to access the Internet). And low-skilled employees for positions that do not require any experience and knowledge must be selected using other methods. It would seem that these are obvious things. But if you forget about them, you will allow unjustified spending.

Example

The HR director of a clothing company, checking the work of his recruitment managers, found that even in order to find janitors (men or women 50-70 years old), as well as sellers, loaders and drivers, ads are placed, as when searching for specialists - on job search websites. But this is not justified for two reasons. First, these categories of workers, as a rule, do not use the Internet. That is why there are almost no resumes from candidates for vacancies. The second reason is that money is actually wasted. To reduce costs, the HR director instructed his subordinates to change the tactics of work and select channels for distributing information about vacancies adequately to the level of candidates. To search for janitors - post ads in public transport parking lots, entrances of residential buildings located near the office, on poles in crowded places in the area where the company is located. And when it comes to the need to select sellers, loaders, drivers, cooks, place ads in the print media, since they are most often read and viewed in order to find a job, these categories of citizens.

Track how and where the candidate found out about the vacancy

Make this the number one rule for your recruiting staff. Let them collect and record information about where the candidate heard or read about your company's vacancy. This is especially important if HR managers
use more than two channels simultaneously to post information about vacancies.

Create a spreadsheet for hiring managers to make appropriate notes. In the column on the left, list all the vacancies that were closed by the HR department, on the top - all the channels for disseminating information about vacancies used by your subordinates. To the right at the end of the table there should be columns in which all information is reflected in the grand total (see a sample table below).

Oblige your subordinates who talk with applicants on the phone to ask the question: “How did you hear about our vacancy?” and each answer is immediately entered into the table. In the questionnaire that candidates fill out, also include this question and ask your subordinates to make sure that applicants do not forget to answer it.

If you receive work reports from HR managers at the end of each month, add a separate section to the report for recruiters - information about the channels for posting vacancy announcements. This will be the same table that we talked about.

Table. Information about which channels were used during the month to find candidates

Choose effective channels for disseminating information about vacancies

You will do this according to the very table that you developed for HR managers. In it, they recorded how candidates learned about each specific vacancy. Therefore, now you can sum up. Each line contains one vacancy. See how often this or that channel “worked”, that is, conveyed information to candidates. The channel that brought in the most candidates is considered the best. It reaches the target audience and is considered the most optimal for a particular job. And the channel from which a minimum of candidates or not one at all found out about vacant positions in the company is considered useless. In fact, the money spent on posting information about vacancies is wasted, and here we can talk about cost reduction. When a similar vacancy appears next month, we will know for sure that this channel does not make sense to use.

In other words, refusing to use ineffective channels for posting information about vacancies, you will reduce the cost of recruitment, and the quality and timing of the selection will not deteriorate.

Check if the financially advantageous offers of Internet sites and print media are being used

Agree, often HR directors brush aside the proposals of their recruiting managers or managers of Internet sites and newspapers of ads that oversee the company, to consider more profitable offer. But we forget that the offers can actually be profitable, as newspapers and "work" sites operate in a competitive environment, and therefore make efforts to retain customers and get new ones. For this, so-called package offers are created. For example, an Internet portal provides an opportunity to pay "in bulk" (and at a lower price) for a certain set of services for a certain period. The price at first glance may seem unacceptable to us. But let's compare how much a company spends in six months if it uses the usual services of a well-known Internet portal and if it agrees to its "package offer".

Example

The company used the services of the Internet portal - posted vacancies and occasionally (in order to save money) looked through the contact details of applicants. A total of 35 vacancies were posted at a price of 2,000 rubles, the total cost was 70,000 rubles (2,000 rubles for 35 vacancies). The company reviewed 120 resumes, for which it paid 18,000 rubles (120 resumes 150 rubles for each view). Thus, the total amount of expenses for six months amounted to 88,000 rubles. Now let's calculate how much the company cost each new employee. In total, 1870 people were selected, therefore, 47 rubles (88,000 rubles: 1870 people) were spent on attracting one. However, the same Internet portal developed and made an advantageous package offer for the same six months - unlimited tariff. It would be possible to post vacancies, get access to the resumes of applicants in an unlimited number and for only 33,000 rubles. If the company used package offer, then hiring one employee would cost her an average of only 18 rubles (33,000 rubles: 1870 people). In other words, it was possible to reduce the cost of finding and attracting personnel by 2.6 times.

If we talk about posting job ads in specialized media, then you can also find economical options. After considering each option, first estimate the costs and choose the most optimal one.

Example

The company needed to place information about seven open vacancies in a specialized newspaper: a loader, an accountant, an economist, a PC operator, a storekeeper, a lawyer, and an HR inspector. The HR director asked the hiring manager to find out what placement options exist and how much each would cost. It turns out there are three options. First: place each vacancy in a separate block (frame) 5.7 1.9 cm. One block costs 230 rubles. The cost of all blocks will be 1610 rubles (230 rubles for 7 blocks). The second option: put all seven vacancies in one block of 8.7 10.7 cm. The cost of a block of seven vacancies is 1,725 ​​rubles. The third option: group vacancies into thematic blocks and place them in thematic headings. It turned out three blocks. In one of them, there are vacancies for a storekeeper and a loader, the cost is 460 rubles. The other contains information about vacancies for an economist, accountant, PC operator, for which the company will also pay 460 rubles. And the third block, which will include the vacancies of a lawyer and a personnel inspector, will cost the same price. Consequently, for the placement of all vacancies in relation to thematic headings, you need to pay 1380 rubles (460 rubles for 3 blocks). The company opted for the latter option.

Use free resources

Development information technologies in the world in general and in Russia in particular, gives us unique opportunities to implement the most ingenious projects at the lowest cost, and sometimes completely free of charge! It is very effective, as a rule, to work with free ones (both for offerers and for job seekers) Internet portals that are in each region.

Example

Lipetsk has a free online job search portal. It is called 48.ru. A similar portal in Saratov is 164.ru. These portals offer employers to post a certain amount of vacancies for free (usually up to three). In addition, the portals provide free and unlimited access to the database of job seekers. These are incomplete extended summaries. Nevertheless, the minimum information necessary to form an idea about a person is there. Most importantly, the HR service can receive the contact details of applicants online immediately after they post a vacancy. And so on for all three vacancies.

The regions have their own Internet news portals, which are supported by local authorities. On these portals there is a section "Work". You can place a certain number of vacancies in it for free, and employers are not limited in using the contacts of applicants. Recently, the portals www.slando.ru and www.avito.ru have become popular. You can post an unlimited number of vacancies there for free and search for contacts.

Use social networks for recruitment

Create a page for your company in popular social networks, for example, on Facebook, Vkontakte. The more interesting and attractive your page, the more potential candidates will be puzzled by finding a job in your company. We will not dwell on how to properly design such a page. We note only that now there is a tendency to move away from broadband internet to handheld mobile devices. Especially among the younger generation.

Try to minimize the negative consequences of optimizing payroll costs

Reducing labor costs is an extreme step that usually causes a whole wave of negative consequences. For example, downsizing, lowering the wages of workers. Both can lead to the loss of qualified personnel. This means that productivity and quality of work will suffer. Try to explain this to management. Emphasize that it is not worth significantly reducing payroll costs. The losses can be larger than the savings. Propose, say, to freeze these costs and prevent their growth.

If you can’t avoid a noticeable reduction in the payroll, think about outsourcing

Thanks to outsourcing, you will significantly reduce personnel costs without negative consequences for the company. First of all, it is necessary to outsource work that does not require highly qualified personnel with special skills and knowledge. Namely: loading and unloading operations, work in warehouses, freight forwarding, packing / packing, cleaning of the territory, warehouse and office space, customer service at the checkout, work in trading floor(merchandising). It can also be the services of a junior service personnel(waiter, maid) and advertising campaigns(promoters, life-size puppets, extras). Calculations show how profitable outsourcing is for companies.

Example

The organization hired a loader. His salary is 20,230 rubles. In addition, the company must accrue and pay contributions to the funds for this amount - pension, social insurance and compulsory medical insurance. The total contribution is 30%. To this must be added contributions for insurance against accidents and occupational diseases at a rate of 0.2%. Total - 30.2%. AT monetary terms it will be 6,109 rubles (20,230 rubles 30.2%). Consequently, the employer's costs will amount to 26,339 rubles (20,230 rubles + 6,109 rubles). The employee will receive 17,600 rubles in his hands (20,230 rubles - 13% of personal income tax). If the company used a loader on an outsourcing basis, it would spend only 17,600 rubles and no more on paying for his work. This amount consists of the hourly rate of the loader's work - 110 rubles, multiplied by 8 hours (duration of the working day) and 20 working days: 17,600 (110 rubles for 8 hours 20 working days). As you can see, the employer would save 6,109 rubles on taxes. And that's just for one employee.

Yuri GRIGORYAN, HR Director management company Alfa Capital

They began to select all categories of employees on their own and train them

When we analyzed the budget, we realized that the most costly item of expenditure was staff recruitment. To reduce these costs, we have begun to develop the professional level of our recruiters. Over time, they were able to conduct a high-quality examination of candidates for any positions, and now we select personnel on our own, including top managers. We applied the same principle of developing “internal expertise” to training. In other words, we stopped hiring third-party trainers, but asked them to act as key specialists and tops. This also helped to reduce staff costs. In addition, we have introduced a savings mode when organizing corporate parties. We left key, including low-budget projects. For example, health day, exhibitions of works by our employees in cooperation with experts from the Union of Artists of the Russian Federation, small gifts to employees for minor holidays

Olga TOPKASOVA, HR Director of the group of companies "AYAK"

Eliminate unnecessary levels of management, cut social programs, establish bonuses for savings

Try not to lower wages and bonuses to employees - efficiency can drop sharply. And it is worth reducing staff only if it is necessary not only to optimize costs, but also to “clean up the ranks”, leaving the most effective employees in the state. In my opinion one of better ways optimize costs - review the organizational structure of the company and eliminate unnecessary levels of management. Another effective step is to reduce corporate costs. Reduce social programs, benefits that were previously provided to employees in excess of the norms established by law. Alternatively, you can develop a transparent bonus system that will motivate staff to reduce all kinds of costs. At the same time, part of the savings Money partly pay employees

Attention!

Some print media offer a 5 to 10% discount for placing two or more blocks of vacancies in thematic headings. It is attractive from a financial point of view. In addition, by posting job ads in thematic blocks, you will receive maximum amount responses.

Olga MOLINA, HR Director, AstraZeneca Russia

Stretch the training over time, and conduct interviews with non-residents via Skype

To reduce personnel costs without harming the company, I prioritize tasks. Then I look at which tasks are non-critical, which means that they can be abandoned or the deadlines for their implementation can be postponed. For example, to revise the employee training calendar, stretching it over time and reducing the burden on the company. It is also important to understand whether the HR department can not involve expensive contractors (consulting firms, recruitment agencies) and manage on its own. For example, ask key employees to conduct part of the training. Another way to optimize HR spending is to organize a tender among the remaining suppliers and reduce the cost of purchased services. In addition, it will help you save modern technologies. For example, instead of traveling to other cities to interview candidates, use Skype or video conferencing

By creating a company page in social network, be sure to take care to develop its mobile version as well. Thanks to this, the page will be correctly displayed on various gadgets and mobile devices from which young people access the Internet. This means that the company will increase its chances of reaching the target audience - talented young people with high potential.

Three Important Benefits of Outsourcing Employees

First, your company will cut staffing employees. Secondly, you can "order" workers only for the period when they are really needed. It is not necessary to pay them a salary when they have little work (as happens when employees are in the state). Meanwhile, it has been noticed that downtime in the absence of work sometimes reaches 2/3 of the length of the working day. Consequently, 2/3 of the salary is paid during such a period, in fact, for nothing. Thirdly, if your company depends on seasonal business fluctuations, you can easily either reduce or increase the number of employees in a given season.