Economic efficiency. Calculation of the economic effect of proposed measures as a way to determine the effectiveness of investments The effectiveness of implementing measures how to calculate

Economic efficiency should be considered as a category of social reproduction, which can and should be studied in relation to reproduction as a whole, its individual phases, economic sectors and regions, associations and other economic structures.

Economic efficiency is manifested through a comparison of the result (effect) with the current costs that caused it or the economic resources used.

The goal of increasing efficiency in a market economy is: from the position and interests of society - more complete satisfaction of the material and social needs of society; from the standpoint of the interests of business entities - obtaining the necessary profit, and in the long term - maximum profit; in social terms - ensuring a decent level of wages for workers in accordance with the amount of labor costs and the level of its productivity.

The most important principles of economic accounting are cost recovery, efficiency and profitability, maintaining and strengthening one’s position in the market, ensuring the competitiveness of products and the enterprise as a whole.

A criterion is a target indicator by which one can judge the achievement of a certain level of efficiency. For any enterprise, the criterion of economic efficiency is the increase in everything that is valuable to it in the present or future, that is, an increase in wealth. The criterion for increasing wealth corresponds to many indicators that can be represented by the correspondence of the result (effect) and costs (costs) of economic activity.

This methodological approach to measuring and assessing economic efficiency is based on the theoretical position that, even in market conditions, the national economy of the country represents a single economic system, which, in principle, is inherently unity of public, collective and personal interests. The balance between them is maintained mainly due to the action of the objective market economic mechanism, as well as through the mechanism of state regulation.

To assess and measure the efficiency of an enterprise, generally accepted categories and concepts are used: savings, economic effect and economic efficiency.

Efficiency is the ratio of the overall final performance of management, which is the main difference between this ratio and other categories - labor productivity, capital productivity and others that characterize the relatively private effectiveness of the use of individual types of resources.

1. Calculation of average turnover before carrying out the developed activities, rubles.

Тс = Вр365, (1.1)

where Вр is the revenue of enterprises for the last year, thousand rubles;

• 365 - number of accounting days.
• 2. Calculation of additional turnover of the enterprise as a result of the implementation of measures within the framework of improving marketing and advertising activities, rub.

Td = (Tc*E*D)/100, (1.2)

where Tc is the average daily turnover before the event period, rubles/day;

E - relative increase in average daily trade turnover during the period of the events, %;

D - number of days of accounting for trade turnover during the period of carrying out the developed activities, days.

3. Calculation of economic efficiency from carrying out events:

E = ((Td*Nt)100) - (Zm+Zr), (1.3)

where Нт - trade markup on goods, %.

4. Calculation of the profitability of activities: (1.4)

P = (PZp)*100,

where P is the profit received from the implementation of activities, rubles;

Salary - expenses for implementing activities, rub.

5. Calculation of the payback period for the proposed measures:

Sk = ZpP, (1.5)

where Zp - expenses for the implementation of activities, rubles;

P - profit received from the implementation of activities, rub.

To quantify the economic efficiency of an enterprise, private and general indicators are used. Particular indicators indicate the efficiency of using an individual resource and the effectiveness of each specific product, while general indicators give an idea of ​​​​the effectiveness of all resources or products, as well as the effectiveness of the enterprise as a whole.

The economic efficiency of an enterprise means its effectiveness and is characterized by the ratio of results to costs. Results and costs are measured in physical, labor and cost terms. The result manifests itself in various forms: the creation of a competitive product model, revenue from the sale of an increasing production volume, the number of new products. The natural embodiment of the result is not comparable to the cost. Both costs and results must be presented in monetary terms to compare them.

Calculating the economic efficiency of measures is an important condition for developing scientifically based plans for technical development and increasing production efficiency.

Since MBDOU “Kindergarten No. 64” is a non-profit organization, that is, it does not pursue the goal of making a profit, it is quite difficult to assess the economic efficiency of this or that event. However, in conditions of scarce funding and strict distribution of budget funds, even minor savings can lead to increased costs for more important budget items.

When assessing the economic efficiency of individual activities and programs, the impact of this program on the performance of employees and the Kindergarten as a whole is determined.

Moreover, the economic effect of any project is determined by the ratio of financial costs and results. Economic efficiency can be calculated using the formula:

As one of the directions for calculating the economic effect of the proposed measures, one can highlight the effect by reducing turnover and stabilizing the workforce.

It is also planned to obtain an economic benefit from the provision of paid educational services in kindergarten for the correction of speech development.

The greatest income from planned events is expected to be seen from the participation of the Kindergarten and teaching staff in competitions as part of the implementation of the priority national project “Education”.

The costs of replacing workers (reduced productivity of the employee and team members, costs of correcting mistakes of a newcomer, etc.) are: for specialists - up to 100% of their annual salary, for support staff - up to 30%.

The forecast values ​​of indicators of the economic effect of carrying out the proposed measures in the main areas of calculation are summarized in Table. 9.

Table 9. Income from the proposed events in 2014

Direction for calculating the economic effect	Amount of income per year, thousand rubles.
Effect due to reduced turnover and stabilization of the workforce
The effect of training and advanced training of employees on increasing labor productivity by reducing lost working time
Participation in a preschool competition
Participation in a teacher competition
Provision of paid educational services for speech development correction

The cost estimate for carrying out the proposed activities will be as shown in Table. 10:

Table 10. Main costs of carrying out the proposed activities in 2014

Cost item	Amount of expenses per year, thousand rubles.
1. One-time costs for the development and implementation of the proposed measures
2. Operating costs
2.1. Costs of paying wages to teachers to provide paid educational services.
2.2. Costs of using Internet technologies, website creation
2.3. Costs of distracting teachers for training (travel and cost of training)
2.4. Other operating costs

Then the economic efficiency of carrying out activities, according to the formula, will be:

(3.3)

Based on the calculation results, we can conclude: since the efficiency indicator is 2.465, the implementation of events is profitable and appropriate.

Assessing the effectiveness of measures taken to improve the personnel management system requires determining not only the economic, but also the social consequences of their implementation, especially in the context of a non-profit organization.

The social effectiveness of activities is manifested in the possibility of achieving positive, as well as avoiding negative from a social point of view, changes in the Kindergarten.

The positive changes include the following:

staff development;

mastery of ICT tools;

creation of a favorable moral and psychological climate;

organization of additional paid educational services;

participation of the Kindergarten in various competitions.

Among the negative aspects prevented are, for example, damage caused to the individual (intellectual and physical overload and underload, stressful situations, etc.).

The main social results of improving the personnel management system of the Kindergarten by carrying out the proposed activities are given in Table. 11 (p. 83).

Table 11. Main social results of the proposed activities

Functional area	Social results	Indicators
Hiring and accounting of personnel	Ensuring that staff are used in accordance with individual interests, abilities and capabilities	Increasing the proportion of employees satisfied with the content and mode of work Reduced staff turnover in connections with unfulfilled expectations
Staff development	Providing conditions for comprehensive adaptation of personnel to working conditions in the organization Realization and development of individual abilities of employees	Increasing the share of workers improving their skills Increasing the proportion of employees who expressed satisfaction with the opportunities for personal advancement Decrease in turnover rate due to dissatisfaction with development opportunities
Staff motivation	Providing personal development opportunities for employees Forming a sense of employee involvement in the organization	Increasing the proportion of employees expressing satisfaction with the incentive methods used by the organization’s management

The results of the proposed activities are a tangible attraction of income to the Kindergarten budget. Thus, thanks to the fruitful and creative work of the institution’s staff, you can earn up to 272 thousand rubles, which can be used to strengthen the material and technical base of the educational process and motivate employees.

In order to increase the efficiency of the management system in MBDOU "Kindergarten No. 64", the following activities were proposed:

The proposed activities to improve the professional qualifications of teachers will contribute to:

Representation of work experience at the federal, regional and municipal levels.

Publication of materials of pedagogical activities in periodicals and display on the Kindergarten website.

Speaking at city teaching events;

Holding open days for teachers from other kindergartens;

Participation in competitions and events at the municipal, regional and federal levels.

Organization of additional paid educational services.

It is also necessary to note the importance of the developed measures to increase employee motivation. According to the amendments made to the Regulations on Additional Payments and Allowances, each employee is interested in a creative, individual approach to the execution of their job descriptions. An employee is motivated when he receives recognition from other employees of the organization, including from the manager. Therefore, the manager in her work was asked to use such methods of motivation as: “Interesting work”, “Public vocation”, “Free time” and others. Training sessions will help create a favorable moral and psychological climate in the team.

The developed recommendations help improve the efficiency of the personnel management system, which will ultimately improve the performance of employees and attract additional funds to the institution’s budget.

Conclusion

Based on the research conducted in the thesis, the following conclusions can be drawn.

In the context of the development of a market economy in our country, issues of practical application of modern forms of management, which make it possible to increase the socio-economic efficiency of any enterprise and organization, become of particular importance. In the system of measures for implementing economic reform, special importance is attached to increasing the level of work with personnel, placing this work on a solid scientific foundation, and using accumulated domestic and foreign experience.

A teacher spends a third of his conscious life in kindergarten, and the conditions in which his work activity takes place, what the general psychological situation in the team is, what business and personal relationships are, has a huge impact on the results of effective work.

Experience in the Kindergarten has shown that, like many modern enterprises, the Kindergarten today prefers not a narrow specialist performer who knows his subject inside and out, but a teacher capable of solving interdisciplinary problems and regulating human relationships. This is an active communicator, possessing a whole set of key competencies, a teacher who will directly participate in the financial and economic activities of the institution, and bring considerable income to its budget. Each employee represents his own company, so each teacher must participate in building the preschool world.

In the thesis, an analysis of the personnel management system of the MBDOU “Kindergarten No. 64” was carried out, which showed the following.

The personnel management system of the Kindergarten is not effective enough, as the following trend is observed. The total number of staff of the institution in 2013 was 42 people, which is less than the planned value by 1 person. Among the personnel, the largest share is occupied by specialists, their share is 38%. Next in importance is the working staff – 36%. Administrative personnel account for 7% of the total staff structure of the Kindergarten.

The turnover ratio for hiring personnel decreased and amounted to 0.073, due to a decrease in hired personnel in 2013. There was also a decrease in the value of the attrition coefficient and is 0.05 as a result of a decrease in the number of employees who quit. This trend is connected, first of all, with the fact that young people are not interested in working for low wages, and people of retirement age, having a sense of patriotism and responsibility to the state: “If not us, then who?” do not quit, but continue to work, simply fulfilling their duties. job descriptions. Therefore, the staff turnover rate during the reporting period also decreased and amounted to 0.049.

The Kindergarten employs 23 employees with secondary specialized education and only 6 employees with higher education.

When considering the age limit, the following results were revealed: pensioners occupy the leading position - 30.9%, and young people under 30 years old are only 4.8%. The work experience is correspondingly greater for employees who have worked in the Kindergarten for over 10 years (25 people) and only 5 employees have not worked for another 5 years. Aging will lead to “burnout” of such a category of employees as teaching staff.

Employee job satisfaction is low - 45%, but at the same time, 55% of respondents would like to continue working in a kindergarten. This trend is due to the fact that many employees (80%) are not satisfied with their salaries. If there are the necessary incentives, both material (bonus for the year, bonuses for completing certain tasks) and non-material (increased motivation), many employees of the institution would agree to continue working in this organization.

In order to eliminate the identified deficiencies, measures were developed to improve the efficiency of the management system of the MBDOU “Kindergarten No. 64”:

Improvement of employee qualifications.

Creation of Portfolio;

Creation of the journal “Observations of State Standards”;

Training in information and communication technologies (ICT).

Development of a motivation system for a favorable moral and psychological climate.

finalization of the Regulations on additional payments and allowances for employees of MBDOU “Kindergarten No. 64”;

implementation by the manager of the proposed methods of motivation;

application of trainings in working with teams.

The analysis showed that as a result of these activities, economic efficiency is observed.

Improving the professional qualifications of employees has a positive impact on the employees themselves. By improving their qualifications and acquiring new skills and knowledge, they become more competitive in the labor market, which allows them to reach a higher level of development, the participation of the Kindergarten and teachers in competitions under the national project “Education”.

Carrying out such events will attract up to 250 thousand rubles to the institution’s budget.

Having a specialist, such as a speech therapist, the kindergarten was asked to organize additional paid educational services to correct speech development. Funds received in the form of payment for services provided constitute the income of the Kindergarten.

The income from the provision of the service will be 22 thousand rubles.

Funds can be used both for the development of the material and technical base, and for stimulating the entire team.

But not only money can be an impetus for the team to participate in such events.

Measures to increase employee motivation also contributed to awareness of the importance of changes in the Kindergarten. Conducting trainings, offering the manager new methods of motivation for the institution, and introducing additions to the Regulations on additional payments and allowances stimulated employees to ensure a moral and psychological climate in the team.

And how the most powerful motivating means of a person’s work behavior is interest in work. The more knowledge a person has, the higher his qualifications, the more he will strive for interesting work. Satisfaction will come from the content of the work, its process, and not just the payment for the work. In interesting work, a person reveals his abilities and realizes his psychological potential.

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The main directions of the activities will be aimed at stimulating labor productivity and staff turnover. It is proposed to introduce 7 measures:

1. Improving the system of recruitment, selection and training;

2. Periodic training of employees;

3. Providing employees with rapid career growth;

4. Formation of a social package;

5. Raising corporate spirit;

7. Introduce a “360 degree” personnel assessment methodology.

Let's determine the costs of implementing measures. To implement the first measure, it is necessary to add 1 unit to the staffing table in the HR department, respectively, the monthly costs for wages will be 25 thousand rubles. To implement the second measure, it is necessary to allocate a monthly amount of 13 thousand rubles for staff training and advanced training. The costs of carrying out the third event to provide employees with rapid career growth will be minimal, in the amount of 50 thousand rubles, mainly related to the re-issuance of documentation. To implement the fourth event, the enterprise will spend a lump sum to purchase certificates for providing leisure activities for staff and monthly payments include the payment of vouchers. To implement the fifth event, an enterprise can allocate 10 thousand rubles monthly for corporate and team building events. Here we include such expenses as: ordering a room for a corporate celebration, contacting a special agency for holding holidays to order a program for a corporate evening, as well as team-building events.

To implement the fifth event, it is necessary to equip a place for a recreation area (reception), which will require a one-time investment of 120 thousand rubles. This includes the purchase of a coffee machine, table, chairs, dishes, etc. Also, when implementing the event, it is necessary to take into account the monthly costs of increasing the salary of the secretary due to the increase in responsibilities, the costs of maintaining the reception area in proper condition, including household needs, such as purchasing the necessary set of products for coffee breaks. The list of costs from the implementation of measures is presented in Table 16.

Table 16

Costs for implementing measures, thousand rubles.

Let's calculate the economic effect of implementing measures. Data for calculating the economic effect of implementing measures are included in Table 3.2. Based on the method of expert assessments, the expected growth in the enterprise's revenue from measures to improve the personnel management system will be approximately 2 - 5%. Taking into account the forecast for the volume of revenue from product sales for 2013, the expected revenue volume will be approximately 2527915 thousand. rub.

Table 17

Data for calculating the economic effect of implementing measures

Indicators	Before the 2012 event	After the event	Change
			Abs. meaning	% increase
Revenue from sales of products, services or volume of trade turnover (excluding VAT), thousand rubles.	2454287	2527915	73628	102,99
Cost of products, services, thousand rubles.	1669910	1696080	26170	103,91
Costs per rub. sales, cop.	0,86	0,86	-	-
Balance sheet profit, thousand rubles.	101040	113320	12280	112,15
Net profit, thousand rubles.	58710	67990	9280	115,81
Product profitability, %	15,08	16,28	1,2	107,96
Return on sales, %	7,62	8,4	0,78	110,24

The economic effect is defined as the difference in profit from product sales before and after the implementation of measures to improve the personnel management system, and is calculated using the following formula:

Economic effect, thousand rubles.

Profit from product sales, respectively, after and before the implementation of the event, thousand rubles.

T =; E =, where: (2)

T- payback period of costs (the period of time for which they pay off);

TO- capital expenditures;

P- net annual profit taking into account depreciation;

E - efficiency factor.

The payback period will be: T = years, which is approximately 2 days!!!

To summarize, it should be noted that the financial results of a particular event should be adjusted at the time the decision is made to implement it. The cumulative effect should be calculated in each specific situation separately, taking into account the state of both the internal and external environments, since any unaccounted circumstances can significantly affect the final result.

Action Implementation Plan

Based on the results of the study, measures to improve personnel management were developed and recommended for implementation.

In accordance with the plan, work must be carried out to implement the new personnel management system.

The implementation plan for the event, its timing and responsible employees are presented in Table 18.

Table 18

Project Implementation Plan

Continuation of table 18

3	Providing employees with rapid career growth	July – September 2014	HR Manager		HR Manager
4	Formation of a social package.	August 2014	Deputy finance director	Director	Director
5	Raising corporate spirit.	August 2014	HR Manager	Head of HR Service	HR Manager
6	Creation and maintenance of a recreation area	May – July 2014	HR Manager	Head of HR Service	HR Manager
7	Implementation of the “360 degree” personnel assessment methodology	May – July 2014	HR Manager	Head of HR Service	HR Manager

After carrying out this set of measures, the organization’s profit will increase, labor productivity will increase and the efficiency of the organization’s management will improve. All these facts indicate an increase in the economic and social efficiency of the proposed measures.

Conclusion

In business, in order to organize effective work, it is important to form a team not just by recruiting individual specialists, but by creating capable groups. In this case, it is necessary to take into account a number of factors that directly affect the effectiveness of the group. The most effective group is one whose size is commensurate with its tasks, which contains people with dissimilar character traits, whose views contribute to the achievement of organizational goals and the creation of esprit de corps, where there is a healthy level of conflict, good performance in both goal and support roles, and where high-status group members do not dominate.

The quality of management in a market economy is one of the most important factors in the development of small businesses. At the micro level, the management crisis concerns not only the largest integrated business groups on a national scale, but also almost any economic entity. Small business requires sophisticated management technologies. In small businesses, management problems play no less a role than in the corporate sector, often more so, since there is much more intense competition and a much smaller margin of sustainability.

Analysis of the personnel management system of OJSC "Foodtovary" revealed the following problems in personnel management:

– lack of personnel reserve;

– an opaque and unfair model of compensation and rewards for each employee in accordance with the functionality performed, the status of the position, responsibility within the competencies, and contribution to the overall result;

– biased assessment based on the results of certification; objective performance indicators (KPI) are not taken into account.

Based on the analysis of the state of the personnel management system at OJSC “Foodtovary” carried out in the diploma project, the following measures are proposed to improve it:

1. Improving the system of recruitment, selection and training.

2. Periodic training of employees.

3. Providing employees with rapid career growth.

4. Formation of a social package.

5. Raising corporate spirit.

6. Creation and maintenance of a recreation area.

7. Implement a “360 degree” personnel assessment methodology

Measures to improve the system of recruitment, selection and training include the cost of searching and hiring highly qualified specialists to the enterprise. Periodic training of employees involves the cost of concluding contracts with various educational institutions for subsequent training of enterprise employees. The costs of measures to provide employees with rapid career growth are mainly related to the re-issuance of documentation. The costs of creating a social package will be quite large, since they include a large number of services such as issuing additional health insurance policies and purchasing subscriptions to fitness centers. The costs of events to improve corporate morale include such expenses as contacting a special agency for holding holidays and organizing team building events. The creation and maintenance of a recreation area also includes quite large costs, such as the purchase of a minimum set of furniture for arranging a recreation area, and the purchase of a minimum set of products for organizing coffee breaks.

The total cost of implementing measures to improve the management system will be 1,892 thousand rubles. in year. The payback period for capital costs will be approximately 3 months. The financial results of a particular event should be adjusted at the time the decision is made to implement it. The cumulative effect should be calculated in each specific situation separately, taking into account the state of both the internal and external environments, because any unaccounted circumstances can significantly affect the final result.

In the economic aspect, improving the personnel management system should ensure increased efficiency based on constant technical and organizational improvement of the organization. In the social aspect, changes in personnel management should be aimed at maximizing the use and development of the abilities of organizational employees, as well as creating a favorable psychological atmosphere. These economic and social goals are closely interrelated and ensure the development of the organization.

The economic effect will be: thousand rubles.

The social results of implementing a project to improve the organization of personnel assessment include:

Providing the organization with qualified personnel,

Improving the quality, efficiency and validity of information,

Providing employees with the necessary information,

Formation of a feedback mechanism between subordinates and company management,

Creation of a favorable social and psychological climate,

Increased labor productivity.

List of used literature

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In this paragraph, we will calculate the socio-economic effect from the implementation of the measures being developed for the training and retraining of personnel of the MCBS.

Social efficiency is manifested in the ability to achieve positive, as well as avoid negative from a social point of view, changes in the organization.

Economic and social efficiency have a fundamental relationship: on the one hand, social efficiency in the form of incentives for personnel can only be ensured when the existence of the organization is reliable and it makes a profit that allows it to provide these incentives; on the other hand, economic efficiency can only be achieved if employees make their workforce available to the organization, which they are usually willing to do only if there is a certain level of social efficiency.

To assess the economic efficiency of the implemented activities of the MCBS, in accordance with the proposed methodology, it is possible to calculate the costs required for the implementation of the project and compare them with the results that the institution can achieve after the implementation of the activities.

Table 7

Preliminary estimate of costs for the implementation of measures to improve the management system and training and retraining of personnel at the MUK "MCBS"

The costs described should give the overall effect reflected in Table 8

Table 8

Evaluating the effectiveness of activities

So, the economic efficiency of implementing activities within the framework of implementing activities is

124,000 rubles: 144,000 rubles 100% = 116.1%.

These calculations indicate the effectiveness of the implementation of activities in the MCBS. Next, we will evaluate the social effectiveness of increasing motivation as a result of the implementation of measures.

Motivation is an extremely difficult phenomenon for research, since it manifests itself in the actions and actions of people, which do not always reflect the true motivating reasons for behavior.

The matter is complicated by the fact that employee motivation cannot be measured. A person’s motives are manifested in his behavior, therefore, when studying motivation, they resort to methods that allow one to assess the consequences of certain actions expressed in the results of work activity (analysis of organizational problems, analysis of documents), to understand the nature of the employee’s attitude to certain processes occurring in the organization (observation, sociological survey), as well as determine the strength and direction of his behavior, which are a consequence of the action of both internal and external motivators.

There are several approaches to measuring and assessing motivation:

based on the results of employees’ activities;

by their behavior;

by identifying indirect indicators characterizing the state of staff motivation.

Evaluation based on results. The result of an employee’s activity is a derivative of two components:

personal: abilities, professional preparedness, attitude towards work in general, attitude towards the organization;

organizational: clarity and achievability of the goals of the enterprise and employee, provision of the labor process (materials, tools, technology, equipment), organization of work (management, operating modes, requirements for results).

Assessing motivation based on results involves identifying the connection between these components and determining the degree of influence of each of them on the employee’s activities. This assessment is carried out by comparing planned and actual performance results. If the achieved results are lower than planned, it is necessary to take into account factors that complicated the work (for example, the employee was not trained on time). Methods for obtaining information used to assess motivation based on results are the analysis of organizational problems, as well as the analysis of documents providing information about the causes of deviations.

Behavioral assessment. The nature and strength of motivation can be determined by observing a person's behavior. In particular, motivation is manifested through effort, diligence, perseverance, conscientiousness, responsibility and goal orientation of the employee’s actions.

The main method of obtaining information about an employee’s activities is observation; in some cases, psychodiagnostic research methods, as well as sociological surveys, can be used. Characteristics of behavior can be obtained by surveying the manager or the employee’s immediate environment (“360°”) according to certain criteria that describe certain of his actions.

Table 9 shows the characteristics of effective and ineffective behavior of employees, assessed according to criteria characterizing attitude towards work.

Table 9

Characteristics of effective and ineffective employee behavior

Criterion	Pole of inefficiency	Efficiency pole
A desire to work	Employees show apathy and indifference to their work	Employees are energetic, enthusiastic and driven to succeed
Labor results	Do not exceed the minimum acceptable results	Consistently achieves or exceeds planned results
Labor discipline	Regular delays in completing work, absenteeism, tardiness, early leaving work, frequent sick leave	Work is performed efficiently and on time, violation of work schedule is perceived negatively, absences due to illness are rare
Responsibility	Employees avoid responsibility	Each employee is ready to take responsibility
Attitude to change	Workers resist change	Employees show initiative and are ready for necessary changes

Evaluation by indirect indicators. The strength of motivation can be identified through indirect indicators. Thus, one of the components of motivation is job satisfaction, which manifests itself in the fact that employees strive to continue working in a given organization. Therefore, the main indirect indicator of motivation is the level of staff turnover, the interpretation of which is always unambiguous: the higher the level of turnover, the lower the satisfaction of employees, and vice versa, the lower the turnover, the higher the satisfaction.

To conduct a study of motivation, a questionnaire was developed, which was offered to be filled out by employees of the MCBS, containing 7 questions. The questions can be divided into 2 categories: “job satisfaction” and “material motivation”.

During the study, 22 people were interviewed.

The survey results are summarized in tables (as a percentage of the total) by category.

As the data shows (Table 10), 81.8% of workers are satisfied with their work in the organization.

Table 10

Survey results for the “job satisfaction” category, percentage

Figure 10 - Employee job satisfaction based on survey results

The majority of employees are satisfied with the working conditions in the institution.

Analysis of material motivation showed that 81.5% of surveyed workers were financially satisfied (Table 11, Figure 11).

Table 11

Results of the survey for the category “material motivation”, in percentage

As can be seen from Table 11, employees know how they receive their wages. In addition, a high percentage of workers are satisfied with the material incentives for work.

Figure 11 - Material satisfaction of employees

Summing up the general results, we can highlight the following:

According to the survey data, employees of the institution are highly satisfied with the results of their work.

Employees of the MCBS MUK have a high level of material motivation.

The following table presents the characteristics of the main socio-economic results that will be obtained after the implementation of activities in the MCBS.

Table 12

Characteristics of the socio-economic results of the implementation of measures

Formation area	Social result	Social efficiency indicators	Economic result
Staff motivation	Ensuring a link between job performance and remuneration	Increasing the proportion of employees expressing satisfaction with the remuneration system	Increase in sales volume, visits
Providing personal development opportunities for employees	Increasing the proportion of employees expressing job satisfaction
Creating a sense of belonging	Increasing the proportion of employees expressing satisfaction with the conditions for self-expression
Social development	Increasing diversity of staff needs met	Increasing the proportion of employees expressing satisfaction with the socio-psychological climate in the organization	Labor productivity growth
Formation of a favorable socio-psychological climate

As we can see, improvement in social indicators is manifested in increased satisfaction of workers with material remuneration, working conditions, conditions of self-expression, and the socio-psychological climate in the team.

Evaluation of the economic efficiency of the developed system should be primarily related to the financial benefits from using the evaluation results.

The cost structure for the development and implementation of a project to improve personnel assessment is presented in Table 10.

Table 10 - Cost structure for the development and implementation of a project to improve the organization of personnel assessment and certification

This grouping of costs, presented in Table 10, is needed for reasonable use in calculating the efficiency of time, various sources of financing current costs, lending, and special funds.

The development and implementation of a project to improve personnel assessment at the cleaning company “Status” requires certain investments, so it is necessary to determine its feasibility. In this regard, it is necessary to determine the costs for the implementation of the project.

Currently, the market offers a fairly large volume of software configurations “1C: Salary and Personnel Management 8 (PROF)” that meet the needs of a wide range of organizations. For the full implementation of automation of the personnel assessment system, the most optimal configuration is 1C: Salary and Personnel Management 8 (PROF) + 20 additional. licenses.

After analyzing the offers on the market, we decided to purchase software from the Omega-Plus company, which has been operating in the IT technology market for more than 20 years. An additional advantage when choosing this supplier was the complexity of the delivery, which, in addition to the software product itself, includes free installation and configuration of each license and training.

According to the information presented on the company’s website, the cost of this configuration is 104,400 rubles. (http://www.omegaplus.ru). The annual cost of maintaining and renewing the license will be 58 thousand rubles.

Also, to implement the event project, it is necessary to update some of the computer equipment. Requirement for updating - 15 pieces. Having considered the offers on the market, preference was given to the Depo company, which offers the DEPO Neos 470MD model - a universal PC with advanced functionality, designed for all basic office tasks: e-mail, Internet access, viewing photos and videos, preparing text documents and presentations, working with spreadsheets. The model uses the latest technologies that enhance the PC's multitasking capabilities, ensuring high performance and efficient power consumption. The cost of one computer is, according to information on the company’s website (http://www.depo.ru), 22,384 rubles.

In addition to computer equipment, it is necessary to purchase 15 multifunctional devices to be able to not only print documents, but also digitize them. We chose the Epson L200 model, offered by the White Wind Digital company at a price of 6,290 rubles for 1 device.

Since the Status company does not have an information department, and these services are provided on an outsourcing basis by a partner company, it is necessary to take into account the installation and configuration of equipment as the cost of the event.

Table 11 presents the total costs of the event.

Table 11 - Project implementation costs

We will not take into account the economic costs associated with remuneration of personnel service employees for conducting assessments within the framework of this set of measures, since they will be included in the official duties of employees.

Let's consider the expected financial results from the project.

One of the main results of the project is an increase in client flow and increased labor productivity, and, consequently, the company’s profit. According to experts, increasing the efficiency of the personnel assessment system makes it possible to increase labor productivity by 5-15%, therefore, if the volume of sales of cleaning company services in 2012 was 49,244.00 thousand rubles, then savings due to an increase in labor productivity of even just 5% will amount to 2462.2 thousand rubles.

The economic efficiency of measures (E) is calculated as the ratio of the increase (savings) to the costs of the measures:

E = 2462.2 thousand rubles/633 thousand rubles = 3.88

By saving money within the framework of the developed program, the enterprise can increase the wage fund in the planned period by 5% to further stimulate labor productivity. After the implementation of the measures, all the main indicators of the enterprise’s performance changed upward (Table 12).

According to the project of measures, the volume of sales of services in the planned period will increase by 5%, which in monetary terms will amount to 2,462.2 thousand rubles, respectively, revenue from the sale of services will increase from 49,244 thousand rubles to 51,706.20.

Since the number of personnel of the Status company remains unchanged in the forecast period, an increase in the volume of sales of services will affect an increase in labor productivity by 17.72 thousand rubles. As mentioned above, an increase in the company’s income will allow an increase in the wage fund and average annual wages of employees; in the forecast period they will amount to 41,083.35 thousand rubles and 295.56 thousand rubles, respectively.

Table 12 - Main economic indicators of the Status company before and after the implementation of measures

Indicator name		The value of the indicator	Deviation
		2013 (project)
Volume of sales of services
Number of employees
Labor productivity
Employees' wage fund
Average annual salary - 1st employee
Cost of services
Costs per 1 rub. implementation
Profit from sales of services
Profitability

Additional costs for the implementation of the developed measures will be reflected in an increase in the cost of services; it will increase compared to the base year by 633 thousand rubles and amount to 46,028.60 thousand rubles. It is worth noting that the cost growth rate is lower than the profit growth rate, which also indicates the economic efficiency of the proposed measures.

The main result of the project of measures to improve the assessment of personnel work for a commercial enterprise is an increase in profits. According to Table 12, in the forecast period, profit will increase by 1196.20 thousand rubles and will remain 5044.60 thousand rubles, which confirms the feasibility of the project.

The social results of implementing a project to improve the organization of personnel assessment include:

· providing officials with modern office equipment,

· improving the quality, efficiency and validity of information,

· providing employees with the necessary information,

· formation of a feedback mechanism between subordinates and company management,

· creation of a favorable socio-psychological climate,

· increasing labor productivity.

Thus, we can confidently state that the proposed measures to improve the assessment of cleaning company personnel are appropriate and cost-effective.

Computer support for the project

Human capital is one of the key management resources. All activities of an organization directly depend on what qualifications its employees have, the extent to which these qualifications correspond to the company’s objectives, whether these objectives are supported by an appropriate motivation system, and how certain management decisions affect the efficiency of personnel.

The ability to quickly obtain information necessary for management in full and with minimal effort directly depends on whether this information is collected manually or obtained from specialized information systems.

Solving this problem requires an integrated approach to automation of work with personnel:

· keeping records and storing personnel information;

· information support for HR processes;

· based on the results of processes and accounting data, the generation of analytical reports on the state of personnel and the effectiveness of personnel management.

In addition, the information system must ensure the maintenance of regulated accounting and reporting in accordance with legal requirements, thereby operating a single database of employees both for solving the problems of the personnel service and accounting department, and for the tasks of the personnel management service.

Application solution 1C: Salary and personnel management 8 KORP is a comprehensive solution for automating the processes of personnel management, personnel records and payroll, aimed at medium and large enterprises. The functionality of the software product allows you to ensure the completion of tasks in all processes of working with personnel.

Figure 9 - Software product functionality

1C: Salaries and personnel management 8 CORP allows you to solve the following tasks:

1. Establishing a policy in the field of personnel management.

2. Implementation of the company policy in the field of personnel management:

· planning of personnel needs;

· search and selection of candidates, posting vacancies on popular Internet sites and uploading resumes of candidates according to specified requirements;

· planning and accounting of personnel costs for projects and areas of activity;

· support for adaptation and dismissal procedures, planning and monitoring the implementation of activities related to the relocation of an employee;

· staff employment planning;

· personel assessment;

· education and development;

· formation of a personnel reserve and talent management;

· financial motivation: creation of flexible monetary reward schemes;

· management of social package and benefits;

· grade support;

· self-service for employees: independent receipt of information about their salary, vacation balances, and benefits offered.

3. Implementation of regulated procedures for working with personnel:

· occupational Safety and Health;

· personnel accounting and personnel analysis;

· certification;

· labor relations, including personnel records management;

· calculation of personnel wages;

· management of cash settlements with personnel, including depositing;

· calculation of taxes and contributions from the wage fund regulated by law;

· reflection of accrued wages and taxes in the costs of the enterprise.

4. Analysis of the effectiveness of work with personnel:

· assessment of the quality of the company’s personnel and the efficiency of employees;

· assessment of performance indicators of personnel management processes;

· analysis and management of personnel costs;

· monitoring of key indicators and prompt management decisions.

5. Comprehensive automation of human resource management processes using the functionality of 1C: Salary and personnel management 8 CORP allows you to meet the needs of all groups of employees.

The company's management has the ability to make informed management decisions and control their implementation in the area of ​​strategic directions of the company's development. This is first of all:

· development of a strategy in the field of personnel management;

· development of the company's organizational structure;

· analysis of personnel information;

· assessment of the effectiveness of the HR service;

· management and maintenance of corporate culture.

The HR department acquires a reliable HR management tool that helps:

· search, select and compare candidates;

· effectively use and develop the company’s existing human resources potential;

· evaluate employees, both based on work results and competencies;

· plan and conduct training and advanced training;

· manage employee careers and advancement;

· develop and implement various motivational schemes;

· create a unified information database of company employees.

The scheduled service receives a tool to perform the following tasks:

· planning of personnel costs;

· assessment of changes in the cost budget in the current period due to an increase in staffing levels, overtime, unscheduled payments and compensations;

· control of deviations of the payroll from planned indicators;

· analysis of expected labor costs when introducing new motivational schemes;

· selection of the optimal motivation scheme from several considered labor incentive scenarios.

The payroll department acquires an automation tool:

· all types of wage accruals;

· calculation and payment of guarantees and compensations in accordance with the Labor Code of the Russian Federation (vacations, business trips, sick leave, etc.);

· all types of deductions;

· calculation of taxes and contributions;

· salary payments (via cash desk, bank), deposits.

Line managers save time when solving problems:

· selection of candidates;

· adaptation of new employees;

· training and advanced training;

· planning incentives, coordinating and approving bonuses;

· evaluating the performance of your employees.

Company employees receive up-to-date information about salaries, vacations, data for government agencies and social funds, and other reference information without the need to contact the personnel service.

1C: Salaries and personnel management 8 KORP provides an additional range of service capabilities:

· an expanded list of typical roles involved in working with personnel, with a pre-configured set of functionality for each role;

· support for the “Approval” and “Approval” processes of documents;

· multi-purpose management tools for control and analysis;

· flexible configuration of access rights;

· workplace for employee self-service;

· the ability to work remotely in the system via the Internet.

Sales of 1C: Salary and personnel management 8 CORP are carried out through partners of the 1C company.

Comprehensive automation of accounting and personnel management tasks in the corporate market requires professional knowledge in organizing HR processes, skills in managing complex projects and experience in this field.

Legal support of the project

According to Part 1 of Art. 5 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), the regulation of labor relations and other relations directly related to them (hereinafter referred to as labor relations) is carried out in accordance with the generally recognized principles and norms of international law and international treaties of the Russian Federation, the Constitution of the Russian Federation, and federal constitutional laws.

Of course, the main regulatory legal act regulating labor relations is the Labor Code of the Russian Federation, which came into force on February 1, 2002. According to Part 1 of Art. 5 of the Labor Code of the Russian Federation, labor legislation should be understood only as federal laws and laws of constituent entities of the Russian Federation. Such a narrow understanding does not exclude the possibility of regulating labor relations by other regulatory legal acts: decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation, acts of federal executive authorities, executive authorities of constituent entities of the Russian Federation, local governments. In addition, labor relations are regulated by local regulations, collective and labor contracts, and agreements.

In case of conflicts between acts regulating labor relations, acts of greater legal force should be applied. In terms of legal force, these acts must be arranged in the following order, where each subsequent one should not, as a rule, contradict all previous ones.

Federal level

1. Generally recognized principles and norms of international law and international treaties of the Russian Federation

Generally recognized principles and norms of international law and international treaties of the Russian Federation are an integral part of its legal system. If an international treaty of the Russian Federation establishes rules other than those provided for by law, then the rules of the international treaty apply (Part 4, Article 15 of the Constitution of the Russian Federation, Article 10 of the Labor Code of the Russian Federation). Thus, the mentioned principles, norms and agreements have an advantage in regulating public relations compared to other normative legal acts.

Important international documents regulating labor relations, including ILO conventions. For example, in Russia, ILO Convention No. 111 (ratified by the USSR in 1961), ILO Convention No. 122 (ratified by the USSR in 1967), ILO Convention No. 52 (ratified by the USSR in 1956), etc. are subject to application.

2. Constitution of the Russian Federation

The Constitution of the Russian Federation was adopted on December 12, 1993 based on the results of a popular vote. In this case, the day of entry into force of the Constitution of the Russian Federation is considered to be the day of its official publication, December 25, 1993. Laws and other legal acts that were in force on the territory of Russia before the entry into force of the Constitution of the Russian Federation are applied to the extent that does not contradict the Constitution of the Russian Federation.

The Constitution of the Russian Federation has supreme legal force, direct effect and is applied throughout the territory of the Russian Federation. Laws and other legal acts adopted in the Russian Federation must not contradict the Constitution of the Russian Federation (Part 1 of Article 15 of the Constitution of the Russian Federation). Thus, in the event of a conflict between the provisions of any normative legal act of the Constitution of the Russian Federation, the norms of the latter apply.

The recognition of acts and their individual provisions as unconstitutional falls within the exclusive competence of the Constitutional Court of the Russian Federation. At the same time, normative legal acts (their provisions) recognized as not complying with the Constitution of the Russian Federation lose force (Part 6 of Article 125 of the Constitution of the Russian Federation).

3. Federal constitutional laws

Federal constitutional laws are adopted on issues provided for by the Constitution of the Russian Federation, and in this regard have priority over federal laws.

For example, according to Part 2 of Art. 56 of the Constitution of the Russian Federation, a state of emergency throughout the territory of the Russian Federation and in its individual localities may be introduced in the presence of circumstances and in the manner established by federal constitutional law. Based on this norm, the Federal Constitutional Law of May 30, 2001 No. 3-FKZ was adopted. It contains rules providing for exceptions from existing laws and other regulatory legal acts containing labor law norms. So, in paragraph “g” of Part 1 of Art. 11 of the said law provides for the possibility of prohibiting strikes and other methods of suspending or terminating the activities of organizations during the period of a state of emergency.

4. Labor Code of the Russian Federation and other federal laws

The Labor Code of the Russian Federation is a codified federal law that is at the top of the labor legislation of the Russian Federation (in the narrow sense). Labor law standards contained in other federal laws must comply with the Labor Code of the Russian Federation. In case of contradictions between the Labor Code of the Russian Federation and another federal law containing labor law norms, the Labor Code of the Russian Federation is applied (Parts 3 and 4 of Article 5 of the Labor Code of the Russian Federation). Such an important legal guarantee is aimed at countering attempts to legalize norms that do not comply with the principles of labor legislation enshrined in Art. 2 Labor Code of the Russian Federation.

In turn, according to Part 5 of Art. 5 of the Labor Code of the Russian Federation, if a newly adopted federal law containing labor law norms contradicts the Labor Code of the Russian Federation, then this federal law is applied subject to appropriate amendments to the Labor Code of the Russian Federation. In our opinion, the phrase “subject to” means that the corresponding changes have already been made to the Labor Code of the Russian Federation. Consequently, the contradiction between the Labor Code of the Russian Federation and federal law in this situation is exhausted.

Among federal laws containing labor law norms, those laws that were adopted specifically to regulate labor relations are of particular importance, in comparison with laws regulating other social relations, but at the same time containing separate labor law norms.

Thus, relations to assist in the employment of citizens are mainly regulated by the Law of the Russian Federation of April 19, 1991 No. 1032-1.

5. Decrees of the President of the Russian Federation

Decrees of the President of the Russian Federation containing labor law norms must not contradict the Constitution of the Russian Federation, the Labor Code of the Russian Federation and other federal laws (Part 3 of Article 90 of the Constitution of the Russian Federation, Part 6 of Article 5 of the Labor Code of the Russian Federation). This requirement emphasizes the subordinate legislation of the law-making activities of the President of the Russian Federation. Decrees of the President of the Russian Federation make it possible to quickly resolve issues of regulating labor relations. This is especially relevant in the transitional period of state development.

6. Decrees of the Government of the Russian Federation

Decrees of the Government of the Russian Federation, which are of a subordinate nature, are issued on the basis of and in pursuance of the Constitution of the Russian Federation, federal laws, and decrees of the President of the Russian Federation. In this regard, decrees of the Government of the Russian Federation containing labor law norms should not contradict either the Constitution of the Russian Federation, federal laws, or decrees of the President of the Russian Federation (Part 3 of Article 115 of the Constitution of the Russian Federation, Part 7 of Article 5 of the Labor Code of the Russian Federation). In a number of cases, resolutions of the Government of the Russian Federation are adopted to implement the provisions of the Labor Code of the Russian Federation.

So, according to Part 7 of Art. 139 of the Labor Code of the Russian Federation, the specifics of the procedure for calculating average wages are determined by the Government of the Russian Federation. In accordance with this norm, Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 was adopted.

7. Acts of federal executive authorities

Labor relations are also regulated by subordinate regulatory legal acts of ministries and other federal executive authorities. These acts must not contradict the Labor Code of the Russian Federation, other federal laws, decrees of the President of the Russian Federation and decrees of the Government of the Russian Federation.

Of particular importance among the acts under consideration are the acts of the Ministry of Health and Social Development of Russia, which is a federal executive body that carries out the functions of developing state policy and legal regulation, including in the field of labor (clause 1 of the Regulations on the Ministry of Health and Social Development of the Russian Federation, approved by Decree of the Government of the Russian Federation dated June 30, 2004 No. 321). At the same time, other federal executive authorities also adopt normative legal acts containing labor law norms.

Regional level

8. Laws of the subjects of the Russian Federation

Based on Part 9 of Art. 5 of the Labor Code of the Russian Federation, the laws of the constituent entities of the Russian Federation containing labor law norms must not contradict the Labor Code of the Russian Federation and other federal laws. It is necessary to note that, according to the previous edition of this article, the laws of the constituent entities of the Russian Federation (as well as other regulatory legal acts adopted at this level) had less legal force than decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation and regulatory legal acts of federal executive authorities.

Such changes, in our opinion, are related to the constitutional regulation of the issue of delimitation of competence between federal government bodies and government bodies of the constituent entities of the Russian Federation. The fact is that, according to paragraph “k” of Part 1 of Art. 72 of the Constitution of the Russian Federation, labor legislation is under the joint jurisdiction of the Russian Federation and the constituent entities of the Russian Federation. This means that the regulation of labor relations is carried out through federal laws and laws and other regulatory legal acts of constituent entities of the Russian Federation adopted in accordance with them. Moreover, the latter cannot contradict federal laws; in the event of a contradiction between a federal law and another act issued in the Russian Federation, the federal law applies (Article 76 of the Constitution of the Russian Federation).

Thus, from a literal interpretation of the above constitutional provisions it does not follow that laws and other regulatory legal acts of the constituent entities of the Russian Federation must comply with decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation and acts of federal executive authorities. It seems that this served as the basis for introducing the above amendments to the Labor Code of the Russian Federation.

Despite the above, in the event of a contradiction between the law of a subject of the Russian Federation and a decree of the President of the Russian Federation (a decree of the Government of the Russian Federation, an act of a federal executive body), in our opinion, the act at the federal level has priority, since it is adopted on the basis and in pursuance of federal laws, which must not contradict the laws of the constituent entities of the Russian Federation.

Article 6 of the Labor Code of the Russian Federation clearly delineates the powers between government bodies of the Russian Federation and its constituent entities based on the principle of separate law-making in the field of labor relations. This brings the necessary clarity to the picture of the legal regulation of labor relations, and eliminates the existing competition between federal and regional regulatory legal acts containing labor law norms.

In part 1 of Art. 6 of the Labor Code of the Russian Federation defines an exhaustive (closed) list of issues falling under the jurisdiction of federal government bodies, which together form the exclusive competence of the Russian Federation in the area under consideration. As a rule, these issues (for example, the procedure for concluding, amending and terminating employment contracts; types of disciplinary sanctions and the procedure for their application) are either of a fundamental nature, or determine the level of guarantees for participants in labor relations, which the subjects of the Russian Federation do not have the right to reduce, or reflect differentiation in the regulation of certain aspects of labor, requiring unified legal regulation in the state as a whole. The exclusive competence of the Russian Federation in this case means that only regulatory legal acts at the federal level can be adopted on these issues.

In turn, government bodies of the constituent entities of the Russian Federation have the right to adopt normative legal acts containing labor law norms on issues not included in the powers of federal government bodies (Part 2 of Article 6 of the Labor Code of the Russian Federation). An example is the Law of Moscow dated December 22, 2004 No. 90.

Thus, the competence of the constituent entities of the Russian Federation in the field of legal regulation of labor relations is built on a residual principle. In other words, they can exercise their law-making only in the area that is beyond the scope of the law-making powers of federal bodies.

In addition, all regional regulatory legal acts containing labor law norms cannot worsen the position of subjects of labor relations in comparison with established federal acts or otherwise contradict them. At the same time, regional legislation may establish a higher level of labor rights and guarantees for employees than that provided for in acts at the federal level, provided at the expense of the budget of the corresponding constituent entity of the Russian Federation.

In accordance with Part 3 of Art. 6 of the Labor Code of the Russian Federation, state authorities of the constituent entities of the Russian Federation also have the right to adopt their own regulatory legal acts containing labor law norms on issues within the exclusive competence of the Russian Federation, but not regulated at the federal level. Moreover, in such a situation, the adoption of a federal law or other regulatory legal act of the Russian Federation obliges the state authorities of the constituent entities of the Russian Federation to bring their previously issued acts into conformity with the first ones within three months (Article 3 of the Federal Law of October 6, 1999 No. 184-FZ).

Otherwise, the following rule applies: if a law or other regulatory legal act of a constituent entity of the Russian Federation containing labor law norms contradicts the Labor Code of the Russian Federation or other federal laws or reduces the level of labor rights and guarantees for employees established by the latter, the Labor Code of the Russian Federation or other federal law is applied (ch 4 Article 6 of the Labor Code of the Russian Federation).

9. Acts of executive authorities of constituent entities of the Russian Federation

Regulatory legal acts of the executive authorities of the constituent entities of the Russian Federation must not contradict the Labor Code of the Russian Federation, other federal laws, decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation and regulatory legal acts of the federal executive authorities (Part 9 of Article 5 of the Labor Code of the Russian Federation), as well as the laws of the constituent entities of the Russian Federation ( Clause 3 of Article 22 of the Federal Law of 06.10.99 No. 184-FZ).

Local level

10. Acts of local government bodies

Currently, local government bodies and their officials adopt or issue legal acts containing labor law norms. In particular, these norms relate to the introduction, at the expense of local budgets, of additional social protection measures and job guarantees for representatives of the most vulnerable segments of the local population (disabled people, parents of large families, graduates of secondary schools, etc.), as well as the establishment of the operating hours of organizations whose activities are related to various types of services to the local population.

Local level

The hierarchy of acts regulating labor relations also includes collective and labor contracts, agreements, local regulations containing labor law norms. Currently, these acts play a very important role in regulating labor relations, since a significant part of all issues in the field of hired labor are resolved through the conclusion of collective and labor contracts, agreements, as well as through the adoption of local regulations. In turn, the level of requirements for such acts increases for their compliance with regulatory legal acts.

11. Collective and labor agreements, agreements

In accordance with labor legislation, the regulation of labor relations can be carried out by concluding, amending, supplementing collective agreements, agreements, and employment contracts by employees and employers (Part 1 of Article 9 of the Labor Code of the Russian Federation). Let us note that the importance of the contractual method of regulating labor relations is constantly increasing.

The legislator establishes the framework for regulating labor relations in the contracts and agreements under consideration. According to Part 2 of Art. 9 of the Labor Code of the Russian Federation, collective agreements, agreements, employment contracts cannot contain conditions that limit the rights or reduce the level of guarantees of workers in comparison with those established by labor legislation and other regulatory legal acts containing labor law norms. If such conditions are included in a collective agreement, agreement or employment contract, then they are not subject to application.

12. Local acts

According to Art. 8 of the Labor Code of the Russian Federation, local regulatory acts are understood as acts containing labor law norms adopted by employers (with the exception of employers - individuals who are not individual entrepreneurs) within their competence in accordance with labor legislation and other regulatory legal acts containing labor law norms, collective agreements and agreements.

Local regulations determine the rules of conduct for employees at a particular employer. Wherever there is joint activity, a production process, the implementation of which requires collective efforts, there is a need to adopt local regulations that determine the behavior of workers in the process of joint work.

In this regard, the most significant local regulatory act is the internal labor regulations, which regulate the procedure for hiring and dismissing employees, the basic rights, duties and responsibilities of the parties to the employment contract, working hours, rest periods, incentives and penalties applied to employees, as well as other issues of regulating labor relations with a given employer.

The next most important ones are job descriptions. These local regulations adopted by the employer set out the requirements for the business qualities of employees holding certain positions (or applying for them) and performing specific work. Establishing such requirements is also extremely important for organizing collective work.

Thus, the main goal of local rulemaking is to regulate the labor process of the team working for a given employer.

In this regard, the statement that local regulations establish business customs (for example, bypass sheets when dismissing an employee), business customs (for example, holding “planning meetings” or issuing written assignments to employees), corporate traditions (for example, , honoring production leaders), ethical standards (for example, greeting a company's client with a greeting), aesthetic standards (for example, wearing branded clothing). Please note that all of the above positions are not of a legal nature. Accordingly, the question arises about the possibility of their enforcement.

The range of issues for which an employer has the right (or obligation) to adopt local regulations can be defined both in legislation and in the constituent documents of a particular employer. As a rule, the legislator obliges employers to adopt such local regulations that are necessary to streamline labor relations between employees and the employer, to implement the functions of the employer (for example, internal labor regulations, job descriptions, regulations on remuneration).

Thus, in accordance with the Labor Code of the Russian Federation, the employer must approve internal labor regulations (Article 190), vacation schedule (Article 123), regulations on wages (Article 135), shift schedules (Article 103) and so on.

In cases provided for by the Labor Code of the Russian Federation, other federal laws and other regulatory legal acts of the Russian Federation, collective agreements, agreements, when adopting local regulations, the employer takes into account the opinion of the representative body of employees (if there is such a representative body) (Article 8 of the Labor Code of the Russian Federation). The absence of a representative body of employees in an organization does not make it impossible for the employer to adopt a local regulatory act. In this case, the local regulatory act is adopted without taking into account the motivated opinion of the representative body of workers.

Most often in this case we are talking about taking into account the opinion of the elected body of the primary trade union organization (hereinafter referred to as the elected body). However, the concept of “representative body” implies not only an elected body, but also any other body representing the interests of employees. At the same time, it is necessary to understand that if the norm of the Labor Code of the Russian Federation requires taking into account the opinion of the elected body, then, based on the equality of representative bodies of employees, it is advisable for the employer, in the absence of an elected body in the organization, to take into account the opinion of another representative body of employees.

For example, according to the norms of the Labor Code of the Russian Federation, the vacation schedule is approved taking into account the opinion of the elected body, and the internal labor regulations are approved taking into account the opinion of the representative body. Therefore, if the organization does not have an elected body, but there is another representative body, then the opinion of such a body is necessarily taken into account when adopting internal labor regulations, and when approving the vacation schedule, taking into account the opinion of the said body is advisable, but depends on the decision of the employer.

Based on Part 3 of Art. 8 of the Labor Code of the Russian Federation, a collective agreement or agreements may provide for the adoption of local regulations in agreement with the representative body of workers.

Particular attention should be paid to the procedure for taking into account the opinions of the representative body of employees when adopting local regulations. According to Art. 372 of the Labor Code of the Russian Federation, the opinion of the representative body is taken into account in the following order (despite the fact that Article 372 of the Labor Code of the Russian Federation deals only with the elected body of the primary trade union organization, we believe that the established procedure should be observed when taking into account the opinion of not only such an elected body, but and other representative body of workers).

To comply with the procedure for taking into account the opinions of the representative body of employees, the employer must send a draft local regulatory act and the rationale for it to the representative body of employees. Justification is the employer’s presentation of reasons and arguments confirming the need to adopt a local regulatory act or make any changes or additions to it. It is advisable to send a draft local regulatory act and the rationale for it with a covering letter, which indicates the names of the documents, the number of sheets and the number of copies of each document.

The elected representative body of employees, within a specified period (no later than 5 working days from the date of receipt of the project), prepares a reasoned opinion on the project, approves it and sends it to the employer in writing.

If the motivated opinion of the elected representative body of employees contains agreement with the draft local regulatory act (on all its points), then the employer has the right to approve the local regulatory act taking into account the motivated opinion of the representative body of employees.

A reasoned opinion may not contain agreement with the draft local regulatory act (contain proposals for its improvement).

If the employer agrees with the amendments made to the project by the representative body of workers, the local regulatory act is adopted in the wording proposed by the representative body of workers.

If the employer does not agree with the position of the employees' representative body, then additional consultations must be held. Consultations with the employee representative body must be held within three days after the employer receives a reasoned opinion. To conduct them, the employer must notify the employee representative body of the time and place of consultations.

The results of consultations are subject to formalization in a protocol, which may contain:

mutually acceptable terms of a local regulatory act agreed upon by the parties. In this case, the employer adopts a local regulatory act taking into account the opinion of the representative body of employees;

the fact that the parties have not reached agreement on the disagreements that have arisen. In this case, a protocol of disagreements on unresolved issues is drawn up, after which the employer has the right to adopt a local regulatory act in the wording that he considers appropriate.

Norms of local regulations that worsen the situation of workers in comparison with established labor legislation and other regulations containing labor law norms, collective agreements, agreements, as well as local regulations adopted without compliance with the established Art. 372 of the Labor Code of the Russian Federation, the procedure for taking into account the opinions of an elected body, are not subject to application. In such cases, labor legislation and other regulatory legal acts containing labor law norms, collective agreements, agreements are applied (Part 4 of Article 8 of the Labor Code of the Russian Federation).

An important role in the regulation of labor relations is played by clarifications of the highest judicial bodies (the Supreme Court of the Russian Federation, the Supreme Arbitration Court of the Russian Federation). Of particular importance among the acts of these bodies is the Resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2, which contains clarifications for courts on the correct application of the provisions of the Labor Code of the Russian Federation when resolving labor disputes.