stud. Krylovà O.V.,
Nikiforovà L. A.
Vinnitsa National Technical University, Ukraine
Improvement
of the system of wages at modern enterprises using information systems
The question of wages has a special place in labor regulation and labor
relations. Wages are considered by many economists to be the main instrument of
stimulation and continuous support of workers' interest for highly productive
work [2]. Wages as socio-economic category, on the one hand are the main source
of income and their amount, to a great extent, characterizes the level of
welfare of all members of society. On the other hand, the effective management
of payment makes the employees increase production efficiency, and thus
directly affects the pace and scale of socio-economic development of the
country.
The
essential problem of contemporary formation of effective system of payment is
disregarding of the essential requirements of the rational organization of
payment, adequate to market management, as well as the development and
improvement of the system of payment and introducing advanced information
systems [1].
Information systems in economics are used for automated solution of economic
problems [2]. Taking into account the fact that the payroll process is quite
complicated, it is expedient to introduce a simpler automation of the payroll.
This system allows you to enter the data concerning work hours into the total
system and display the appropriate calculations and other individual regulation
in final settlement of pay for each employee of an organization [1].
According to statistics in Western firms there is a
tendency for individual wages, which amounts to: a determination of the minimum
annual salary of each employee taking into account all fees, unequal wage increases
within the proposed increase in its general fund, because the growth of payment
Labour is not always associated with increasing efficiency [1]. Employees are
not interested in improving their work, because it does not affect the wages.
Many companies use wages, calculated on time bases, the amount of which is not
related to scale of production. Also inflexibility of the system of wages.
Secondly, the wage increase is not a result of more effective work, but it is
associated with the state laws, such as revision of minimum wages, declining
indexation due to rising prices, taking into account personal merits of
employees, not their work age (experience) when determining personal allowances
of employees, merit regulation incorporation procedure [1].
Within
an individual approach to salaries they distinguish three groups of workers:
workers, who are especially skillful, own their intellectual property, their
fees are determined by individual contract, employees of creative work, who can
adopt innovative solutions, significantly influence the effectiveness of the
company, their pay includes the salary and percentage of its value, all other
employees with minimal creative functions, receive fixed wages and premium pay
for extra work based on the collective agreement [1].
Typically individual wages are formed through the use
of their flexible forms and new approaches. The politics of individualization
of labor income of employees lies in the desire to more fully consider both -
the results of work and personal qualities of an employee, including
professional growth, responsibility, creative initiative, speed and quality of
work [1].
Payroll process also needs improvement. At present
there are frequent cases of paying wages in cash without proper contracts,
etc.. It is also necessary to improve calculation system for bank accounts,
card. Now payments by electronic payments Webmoney, Money Gramm and many others
are gaining polularity.
Having considered Webmoney - electronic payment system, which does not use real
money in circulation, instead, there were established so-called equivalents -
title characters, each of which corresponds to certain currency. This is one of
the most popular online payment systems, despite some inconvenience (virtuality
of money), it still remains popular because of its prevalence, the relative
ease of operations, and a large number of users. You can also easily have your
money sent to your bank card or bank account [3].
Thus,
Ukraine needs to introduce new systems of calculation and payment of labor in
order to promote its development and approach to European levels, as well as a
more convenient and transparent pay conditions. These systems should not only
ensure the transfer of funds of workers, but also provide the possibility of
payment for different services.
When
preparing the country for Euro 2012 the following changes are necessary. With
modern electronic payments as Webmoney - a Virtual payment for goods and
services, ability to make money transfers, and pay utility bills and other
radio services.
Also, automation of the systems of payment and
implementing new information technologies will accelerate scientific and
technological progress, increased productivity and scale of production, will stimulate
better work at enterprises and improve product quality.
1. Êðóøåëüíèöüêà Î.Â. Ìåëüíè÷óê Ä.Ï.
Óïðàâë³ííÿ ïåðñîíàëîì: Íàâ÷àëüíèé ïîñ³áíèê.
–Ê., „Êîíäîð”. – 2008. –
296 ñ.
2. Îëåíà Ëèñåíêî. Ñïëàòà
çàðîá³òíî¿ ïëàòè. Êîòðàêòè: æóðíàë -¹15,2008ð.
3.
Shyndyruk I.P. optimization company financial relationships with
employees / Accounting and Finance AIC: magazine, 2007. ¹ 1 / 2 pp. 81-86;