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Управление мотивацией на предприятии ОАО "ПО "УИ... Относительный анализ изменения фонда заработной платы и выплат социального характера рассмотрим в таблице 10. Таблица 10 - Относительный анализ изменения фонда заработной платы и выплат социального характера Экономические показатели (тыс. руб) Базисный месяц Отчетный месяц Показатель отчетного месяца к базисному, % Объем продукции в сопоставимых ценах 37500 38960 103,9 Фонд заработной платы 496830 486761 97,97 При проведении этого анализа учитывается процент выполнения плана по объему продукции и изменение фонда заработной платы в плановом периоде относительно базисного. Рассмотрим алгоритм анализа: 1. Абсолютное отклонение фонда заработной платы от базисного периода составит: з/п = 486761 - 496830 = - 10069 (руб.) 2. Учитывая, что объем продукции увеличился на 3,9% фонд заработной платы отчетного месяца необходимо скорректировать на индекс увеличения объема (1,039): 486761 - (496830 . 1,039) = -29445 (руб.) 3. На изменение фонда заработной платы с учетом изменений объемов продукции влияют переменные выплаты из суммы оплаты труда (выплаты, которые меняются прямо-пропорционально изменению объемов производства). | |
![]() Особенности: фактурная поверхность массирует дёсны; проникает в труднодоступные места ротовой полости; развивает мелкую моторику; шумовой 559 руб Раздел: Силиконовые ![]() Пластиковая рамка со стеклом универсальна и для фотографий, и для картин. Она не испортится со временем и отлично подойдет для обрамления 309 руб Раздел: Прочие ![]() Размер оттиска: 38х14 мм. 4 строк текста, без рамки. Касса шрифта с пинцетом для набора в комплекте. В комплекте: сменная подушка, 492 руб Раздел: Штемпельная продукция, губочницы | ![]() The Teacher’s Book contains comprehensive notes, as well as extra activities and classroom ideas to inspire both teacher and students. Melanie W. Cambridge University Press Kid's Box 330 руб | ![]() Elliott K. Cambridge University Press Kid's Box 199 руб |
![]() Kid' s Box is a six-level course for young learners. Bursting with bright ideas to inspire both teachers and students, Kid' s Box gives children a confident start to learning English. Caroline N. Cambridge University Press Kid's Box 934 руб | ![]() Kid' s Box is a six-level course for young learners. Bursting with bright ideas to inspire both teachers and students, Kid' s Box gives children a confident start to learning English. Caroline N. Cambridge University Press Kid's Box 459 руб |
![]() Kid' s Box is a six-level course for young learners. Bursting with bright ideas to inspire both teachers and students, Kid' s Box gives children a confident start to learning English. Melanie W. Cambridge University Press Kid's Box 394 руб | ![]() This Resource Pack contains extra photocopiable activities to reinforce and extend each unit of the Pupil' s Book, allowing teachers to cater for mixed-ability classes, as well as tests suitable for YLE preparation. Level 6 completes the Kate C. Cambridge University Press Kid's Box 459 руб |
![]() It also fully covers the syllabus for the Cambridge Young Learners English (YLE) tests. Kid' s Box is a six-level course for young learners. Bursting with bright ideas to inspire both teachers and students, Kid' s Box gives children a Caroline N. Cambridge University Press Kid's Box 811 руб | ![]() Kathryn E. Cambridge University Press Kid's Box 2276 руб |
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