Some enterprises practice reducing the number of members of the brigade compared to the plan and norm, as a result of which the fulfillment of the norms is artificially overstated, which entails obviously overstated surcharges for progressive wages.
The elimination of this overspending of wages is possible when setting differentiated rates, depending on the actual arrangement of workers at the brigade remuneration system.
The decrease in the share of progressive wage surcharges indicates the adverse conditions created in this area, which resulted in low labor productivity and the lack of material interest of workers.
The same deep analysis should be exposed to direct salaries and surcharges for progressive wages of auxiliary workers, and here, especially with an indirect brigade sledo, there may be cases of a deliberate increase in the amount of the premium due to a reduced number of members of the brigade.
Analysis of the wage funds under the articles allows you to identify the nature and sources of overspenders, to clarify the necessary expenses unaccounted for in terms, and constantly monitor the proper use of wage funds.
In addition to studying these data, the analysis of the wages of individual workers with high and low earnings, as well as individual professions and categories of workers with various earnings, is of great importance. A deep study of this kind of indicators allows us to identify factors of improper standardization of labor in a number of operations.
In all cases, the analysis of the use of the wage fund should be carried out according to a unified methodology.
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