Формування доходів персоналу підприємств харчової промисловості: автореф. дис. на здобуття наук. ступеня канд. екон. наук: 08.00.04 – Економіка та управління підприємствами (за видами економічної діяльності)

Abstract

Робота присвячена вирішенню наукового завдання обґрунтування теоретико-методичних засад та розробки практичних рекомендацій з формування доходів персоналу підприємства. Встановлено напрями розвитку понятійного апарату, пов’язаного з доходами персоналу, та подано власне трактування поняття «сукупний дохід персоналу підприємства». Сформовано класифікаційні ознаки та проведено групування складових сукупного доходу персоналу підприємства. Визначено напрями регулювання порядку формування доходів персоналу підприємств з врахуванням норм як національного законодавства, так і міжнародного. Встановлено особливості та порядок формування доходів персоналу підприємств харчової промисловості. Виявлено ступінь залежності результативних показників діяльності підприємств харчової промисловості від розміру та складу доходу його персоналу. Розроблено комплексну систему показників оцінки сукупного доходу персоналу та рекомендації щодо оптимізації його складових. Надано пропозиції щодо удосконалення внутрішньогосподарського регулювання формування сукупного доходу персоналу в частині напрямів формування компенсаційного пакету працівників підприємства.

The work is devoted to solving the scientific problem of substantiation of theoretical and methodological foundations and development of practical recommendations on the formation of incomes of the personnel of the enterprise. In the dissertation it has been established that the concept of «total income of the personnel of the enterprise» should be considered from two positions: 1) as a share of the total income of the enterprise, reimbursed to personnel for extended reproduction of labor (in relation to the enterprise as to an employer), and 2) as a reward to employees for additional financial and mental investment that comes directly to support their physical, moral, economic and intellectual development (in relation to the personnel of the enterprise) on the basis of a distinction between the essence and the composition of concepts «labor costs», «wages», «personnel costs», «salary expenses», and «income of the personnel». The views of scientists and regulatory documents on the formation of the classification groups of the components of the total income of the personnel of the enterprise have been systematized by substantiation of their classification attributes according to the corresponding groups for taking into account the role of the personnel income not only as a remuneration to the employees, but also as a part of the total expenses of the enterprise: 1) the degree of consideration; 2) the form of payment; 3) subjects entities of formation and distribution; 4) the degree of tax burden; 5) the source of the receipt; 6) the accrual; 7) the inflation level; 8) the attitude of employees to the enterprise; 9) the degree of mobility; 10) the calculation method; 11) the degree of risk; 12) the purpose; 13) the time of action; 14) the period of receipt; 15) depending on the results of activity; 16) the source of payment; 17) the frequency. Directions of regulation of income of the personnel of the enterprise which are carried out in the form of state, international and collective-contractual regulation have been determined. A special place in the regulation of personnel income is occupied by internal regulation instruments, which are intended to adapt the general legislation to the conditions of a particular enterprise, its real capabilities, industry specifics and individual production. The analysis of the financial and economic state of the food industry enterprises has revealed a number of peculiarities regarding the formation of the total income of the personnel: 1) seasonality; 2) complete dependence on agricultural producers; 3) reduction of export due to Russia’s sanctions on food products from Ukraine; 4) difficult financial and economic state of enterprises; 5) high level of deterioration of material and technical base; 6) lack of investment for development; 7) decrease in sales of products in the internal market of the region due to the increase in selling prices, decrease purchasing power of the population and increase in the sales of competing enterprises from other regions, etc. To take into account all the peculiarities of forming the total income of the personnel and to correlate its size and composition with the financial results of the entity, the degree of dependence of the enterprise activity efficiency on the qualitative and quantitative characteristics of the personnel income and its composition has been revealed. The most influential indicators are the amount of 1 employee’s income and wages as a component of income. Taking into account the peculiarities of the food industry enterprises activity, the procedure for forming the total income of their personnel has been developed. As a result of the analysis of the mechanism of formation of total income of Zhytomyr region food industry enterpries the clustering of the enterprises of the food industry has been conducted contributing to the exchange of peculiarities in the personnel income formation within the specific cluster and promoting the competition in provision of skilled staff between clusters within branches of the food industry. The complex system of estimation of the level of income of the personnel of the enterprise has been developed, the peculiarity of which is the definition of indicators system according to income level, its efficiency and attractiveness for separately for employee, economic entity and state, as well as selection of indicators for calculation of the resultive integral indicator. In order to ensure effective expanded reproduction of the workforce and to achieve growth in the performance indicators of the economic as activity entity, it is necessary to determine the criteria of optimality, resource constraints and limiting conditions of the process of formation of the total personnel income. Using the target function, which is focused on maximizing of the income ratio for the economic entity, the recommendations and suggestions for optimal formation of personnel income have been defined which, unlike the existing ones, are based on the optimization of the income components, which provide the maximum level of resultive indicator of assessing efficiency of personnel income and satisfy the conditions of not exceeding the financial resources available to the enterprise. The developed optimization criteria have been tested in the economic activity of food industry enterprises. Due to the need to improve the system of internal regulation of labor processes at the enterprise and to take into account the defects in determining the total income of personnel, the directions of forming a compensation package in the part of off fund personnel stimulation have been suggested. The recommendations for the completion of the compensation package, in the part of personnel income, have been based on the point system of employee’s evaluation with the criteria system. The point system allows to ensure dependence of the employee’s income on his / her qualification, actual labor contribution and the final results of work. A local normative act to regulate this process has proposed the Regulation on the procedure for accrual and payment of income of the personnel of the enterprise.