You will need

- - staffing;
- settlement statements for the 12 calendar months;
- - records of work time for the year;
- calculator.

Instruction

1

Define the settlement period. Generally, it is the calendar year. Add up the salaries of employees, bonuses, vacation pay over the 12 months. In the calculation

**of Fund****of payment***of labour*in accordance with labour legislation, include payments that are of a continuing nature. When calculating this indicator exclude the sums which are lump sum (for example, social assistance).2

Determine the total amount spent by the employees of the company (or individual departments) time. Use the sheet of accounting of working time, which is filled monthly by the timekeeper or other responsible person from whom this duty is spelled out in the instructions. Add up the number of hours in which employees perform their job function over the 12 calendar months.

3

Determine the average number of employees. Add up the number of staff for each individual day of the month and divide by the average number of days in the month (it should take 30 days). Repeat this procedure for the period January – December. Then add the results and divide by 12.

4

If you need to determine a monthly Fund

**of payment***of labour*, the amount of payments per year divide by 12. Then the annual amount spent whole days divide by 12. the average monthly wages of employees divided by the average number of days. The result, divide by the monthly headcount.5

The daily calculation

**of Fund****of payment***of labour*is calculated similarly with month. The difference lies in the fact that all indicators should be taken per day by dividing each of them by the average number of days in the month, that is 30.6

Time Fund

**of payment***of labour*of workers is determined in those organizations, where there are hourly run work. Sum of the tariff rate specialists with relying payments (bonuses, money for night shifts, public holidays, which shall be paid at double the size).# Advice 2: How to calculate wages

Wages is an essential condition of the employment contract. Wage is the remuneration for the work which is obliged to pay the employer depending on skills, complexity, quality of labour expended.

Instruction

1

Calculate the fixed part. The basic part of the salary of the official salary, i.e. the amount per calendar month depending on the employee's qualifications and the complexity of the work. If standard working time is not fully developed in a calendar month (there was a period of temporary disability, leave without pay), the payment is reduced in proportion to time worked. For example, 21 working days in the month the employee is paid 20 000,00 rubles. If you actually worked 10 days, the payment shall be:

21дн. x 20 000,00 RUB. /21дн. = 9 523,81 R.

More difficult to calculate a fixed part at the established tariff rate. In this case, the number of worked hours multiply by the size of the tariff.

21дн. x 20 000,00 RUB. /21дн. = 9 523,81 R.

More difficult to calculate a fixed part at the established tariff rate. In this case, the number of worked hours multiply by the size of the tariff.

2

Calculate the variable part. All compensation and incentive payments. Compensation represent various kinds of payments for special production or climatic conditions. Such payments provided by the legislation and, of course, must be paid. Incentive payments mean premium reward for achievement of high indicators in work and are at the discretion of the employer. The rationale for the payment and for the deprivation of the percentage of the award should be strictly fixed in position or order.

3

Calculate the size of the deduction. Of the total accrued employee the amount of (constant and variable part) subtract:

- the amount of the tax to incomes of physical persons, accounting for 13%;

- the amount of other deductions which are made, for example, on the basis of the writ.

- the amount of the tax to incomes of physical persons, accounting for 13%;

- the amount of other deductions which are made, for example, on the basis of the writ.

Note

The wages are regulated between the employee and the employer in the employment contract between the labour collective and the employer in the collective agreement, other local normative act.

Useful advice

The employee is guaranteed the minimum wage, which may not be below the subsistence minimum.

The same work should be paid equally.

The same work should be paid equally.

# Advice 3: How to calculate productivity

**Productivity**

**of labor**is one of the main performance indicators of any organization. And, of course, for every Manager it is important to know how effective are his staff.

Instruction

1

First decide how you are going to consider the performance

**of the work**: using the output of products per unit time (direct measure) or through increased labor intensity (the inverse value).2

Rate of output production per unit of time count as follows:

The volume of goods produced, divide by the cost

The volume of goods produced, divide by the cost

**of labor**(or time spent on the production of these products). The result is the average output of products per unit cost**of labor**.3

The increased complexity of the products count as follows: cost

**of labor**(or the time of production) divide by the volume of production. Get the cost**of labour**per unit of production, i.e. labor input.4

Next, decide what method you calculate the productivity

**of labor**: natural labor or money.5

Natural method use to determine the amount of production and production (in tons, units, square or cubic metres, etc.). For example: your firm for one month produced 50000 pieces of nails. You have 50 people working. Output per worker will be 50,000 units divided by 50 people – 1,000/person.

6

The labour method of volume production measured in normo-hours. This method is not very convenient for small and medium businesses.

7

Choose the cost method if your company produces heterogeneous products.

In this method, all volumes and types of goods are expressed in money single indicator - in rubles. To do this, multiply the volume of each product at wholesale prices. The production also count in monetary terms. For example, your Atelier sewed 500 dresses for the price of 1000 rubles, and 300 costumes for the price of 2500 rubles. The number of dressmakers in the Studio is 100 people.

Output = (500pcs. ?1000 RUB + 300 PCs ? 2500 RUB) /100 people =12500 RUB/person.

In this method, all volumes and types of goods are expressed in money single indicator - in rubles. To do this, multiply the volume of each product at wholesale prices. The production also count in monetary terms. For example, your Atelier sewed 500 dresses for the price of 1000 rubles, and 300 costumes for the price of 2500 rubles. The number of dressmakers in the Studio is 100 people.

Output = (500pcs. ?1000 RUB + 300 PCs ? 2500 RUB) /100 people =12500 RUB/person.

8

And the last thing we pay attention: productivity

**of labor**– the value of the variable. And it depends not only from your employees but from you. The better the conditions**of labour**, the stronger the motivation, the performance will be higher. Good luck with the business!# Advice 4: How to calculate your gua number

Nowadays more and more people are turning to the wisdom of ancient civilizations to achieve success in your career and family life. You can use Feng Shui is a Chinese doctrine that allows you to find the key to success and prosperity. One of the important tools of Feng Shui is a personal

**number****gua**. For its calculation we need your date of birth and the observance of certain rules.Instruction

1

One of the features of calculating the number of

Once you have the year of birth fold its two last digits. If you have a two-digit

**gua**is that year of birth is necessary to clarify the Chinese calendar. This must be done if you were born in January or early February. For example, in 1982 the new year on the Chinese calendar began on 25 January, therefore, for those born January 24, 1982, to calculate the number of**gua**, you should take 1981.Once you have the year of birth fold its two last digits. If you have a two-digit

**number**, add the numbers again. For example, if you were born in 1986, calculations should be as follows: 8+6=14, 1+5 = 5.2

Select the next step of calculation depends on your gender. For men received

For women obtained by adding the last digits of year of birth number, add 5, and for girls born after 2000 - 6.

**number**must be subtracted from 10. For boys born after 2000 is**the number**you subtract from 9.For women obtained by adding the last digits of year of birth number, add 5, and for girls born after 2000 - 6.

3

If the result of all calculations you got a two-digit

Consequently, for males born in 1986,

**number**, its components also need to be added. The result will be your personal**number**m**of gua**.Consequently, for males born in 1986,

**the number of****gua**will be five, and for women the same year of birth - unit.Note

According to the teachings of Feng Shui, there are two group areas: Western and Eastern. After determining the belonging to one of them, you can adjust its position in space of the home, which contributes to the achievement of success in various spheres of life and better health. If your gua number is 1, 3, 4 or 9 you belong to the Eastern group. Gua number is 2, 5, 6, 7, or 8, characterizes the belonging to the Western group. Remember that if you belong to the East group - the opposite direction, that is, the West can be harmful to you. This means that you should never sleep with head towards the West, to have in the direction of your workplace or the place of a meal. For those who are in the Western group, the same applies to the East. But the direction that corresponds to the name of your group, on the contrary, will be beneficial to your health and well-being.

Useful advice

Knowing your gua number will enable you to identify favorable for you geograficheskie the direction in which you can plan the features of your interior. In accordance with these directions you can adjust your position in space at those moments, when you sleep, work, eat.

# Advice 5: What is fondamentalisti labor

The efficiency of using fixed assets in the enterprise accepted to analyze with the use of indicators of fondamentalisti, capital productivity, and capital-fondamenti. Fixed assets include buildings, constructions, vehicles, machinery and equipment, tools and other fixed assets of the company.

## The rate of fondamentalisti

The rate of fondamentalisti shows how much profit falls on ruble value of fixed assets. For analysis using the General (balance) profit from sales before tax and the average carrying cost of fixed assets. Fondamentalisti is calculated using the balance sheet of the company.

Formula: Fondamentalisti = Profit before tax/ Average cost of non-current assets * 100%.

Usually the figure is analysed in dynamics. The growth of fondamentalisti evidence of increase of efficiency of use of funds decrease - increase in capital costs. As a rule, reduction of fondamentalisti is observed when you enter the range of new products or development of new technology. This is due to the fact that investments in production require time for their payback, so fondamentalisti will grow as returns from investment.

## Other indicators of use of fixed assets

Close to the notion of fondamentalisti is the coefficient of capital productivity. The latter shows how much money in revenue from sales of goods accounted for per unit of investment in fixed assets, or what volume of production receives the enterprise from each rouble of fixed assets.

Thus, the difference between these two values - the numerator in the calculation of return on assets as it is revenue, not profit. When calculating the capital productivity from the composition of fixed assets is excluded from their active part (machinery and equipment).

Formula: capital productivity = production Volume/ Average annual value of fixed assets.

The growth in capital productivity needed to increase productivity in the enterprise.

In inverse proportion to the return on assets is a measure of fondamente. It shows how many fixed assets you have on the ruble of the manufactured product, or how much money you have to spend to get the desired output.

Formula: capital ratio = the Average amount of fixed assets at cost/ Volume of output.

Reduction of fondamenti represents a savings of labor. Thus, by improving the efficiency of fixed assets, capital productivity increases and the capital intensity decreases.

A great influence on the capital ratio and the return on assets provides capital to labour ratio which is used to analyze the degree of the equipment work. These indicators are associated with factor productivity. The latter is calculated as the ratio of output to the average number of employees. Capital productivity equals labour productivity divided by the capitallabor ratio.

For the growth of production efficiency is necessary to ensure rapid growth of production in relation to growth assets.