Relations in the field of remuneration of employees of the enterprise

graduate work

1.3 Performance indicators of the personnel remuneration system

With the development and expansion of entrepreneurship and market relations in Russia, there is a need to study the effectiveness wages. By the growth of the efficiency of wages, one can judge the increase in its stimulating role for workers. The effectiveness of wages can be characterized by a system of indicators, which avoids the danger of a one-sided and incomplete reflection of the activities of the enterprise. The main indicators influencing the amount of wages in trade enterprises are: the profit of the enterprise, the number of employees, labor productivity, wage fund.

Effective use labor resources within the framework of an economic entity finds expression in the growth of labor productivity. Labor productivity characterizes the efficiency of labor costs in material production. With the growth of labor productivity, the absolute value of labor costs decreases (labor intensity decreases), which increases the volume of output, leads to economic growth and an increase in the living standards of the population as a whole.

The growth of labor productivity leads to an increase in the output of an individual worker, and, consequently, to an increase in his wages and living standards. There is a close relationship between the growth of labor productivity and the growth of wages. The growth rate of labor productivity should outstrip the growth rate of wages, in this case, real prerequisites are created for raising the living standards of the population and opportunities for increasing the rate of expanded reproduction, on the basis of which the importance of analyzing the use of funds for wages increases. At the same time, funds for wages must be used in such a way that the growth rate of labor productivity outstrips the growth rate of wages. Only under such conditions are opportunities created to improve the wage system.

Calculation of indicators of the effectiveness of the use of wages in enterprises according to the following methodology. The calculation of gross income per ruble of the payroll fund (stimulation of gross income) is calculated by the formula:

Svd = VD / FZP, (7)

where VD - gross income;

FZP - wage fund.

According to the same methodology, profit indicators (balance sheet or net) are calculated per ruble of the payroll fund (profit stimulation):

Sp = P / FZP, (8)

where Cn - profit promotion;

P - balance sheet (or net) profit, thousand rubles.

Payroll (Zo) - profit incentive indicator:

Zo = P /FZP, (9)

where P is the amount of profit, thousand rubles;

FZP - wage fund, thousand rubles.

The analysis also calculates the indicator of the amount of wages per employee of the enterprise, production worker or employee of another category.

Salary level as a percentage of profit (Uz):

Uz \u003d FZP / R * 100, (10)

The wages of all employees of the enterprise in total gives an indicator of the wage fund, which occupies a significant share in the expenses of the enterprise. Depending on the industry, individual features activities of the enterprise and management policy in the field of employee benefits, the share of expenses cannot vary from a few percent to half of the total cost of the enterprise. This is a considerable amount, so the analysis of this expense item of the enterprise is so important.

important task analysis of wages in the enterprise is to determine the effectiveness of the use of the wage fund. The analysis of the wage fund is carried out according to the same plan as the analysis of other types of expenses: in comparison with the standard or planned value, or in comparison with the previous reporting or base period. With a pronounced seasonality in the activities of the enterprise, it will be useful to make comparisons with the same period of previous years. The analysis is carried out by categories of employees and divisions. As a result of the analysis, trends of change and reasons for overspending or underspending of the wage fund relative to standard or planned values are revealed.

Wage fund per employee (Kr):

Kr \u003d FZP / H, (11)

where H is the average number of employees of the enterprise.

In the current Russian economic situation, the growth of employees' wages, both the average (per employee) and its total amount for the enterprise, is a reflection of inflationary processes in the country, and if its growth rate corresponds to the inflation rate, there are no conclusions about the effectiveness of the use of payroll funds work cannot be done in the general case. However, in addition to the general rise in prices in the country, the wages of employees of the enterprise should reflect the actual output of the enterprise in general and the contribution of each employee in particular.

The ratio of the growth rate of labor productivity and average wages (Кс):

Ks \u003d TPpt / TPzp, (12)

where TPpt is the growth rate of labor productivity (in comparable prices), %;

ТRzp - wage growth rate (in comparable prices), %.

The growth of labor productivity for any enterprise, of course, is a positive factor. An increase in output per unit of time is usually accompanied by an increase in the absolute value of the total wages of employees. However, productivity and wages do not always move in the same direction. Analysis of the rate of change of these values provides useful information about the efficiency of the enterprise.

For a general assessment of the use of wage return and the coefficient of efficiency in the use of wages, an integral indicator (Kintz) is calculated:

kintz = * (13)

where Zo - salary return;

Кс is the ratio of the growth rate of labor productivity and average wages.

Increasing the efficiency of the use of wages means that the increase in wages is accompanied by a rapid improvement in such economic indicators as the volume of trade and the profit of the enterprise.

When choosing a wage system, it is advisable to take into account the form of ownership, the nature of economic activity, the structure of activity, as well as the features of the values and goals that dominate the team.

The most widespread for the analysis of the effectiveness of the work of employees are indicators characterizing the volume of services rendered. However, if these indicators are effective enough for comparison, analysis and search for reserves to increase financial indicators, then they are ineffective for evaluating and stimulating the work of employees, since they do not explicitly reflect the relationship between the work performed and the amount of wages.

To assess the labor contribution of each worker to the result of the activity of the entire enterprise, the best (although not without its shortcomings) method is to assess the contribution, taking into account the individual differences of workers and the system of labor participation coefficients. Such a system can be considered the least subjective in the case when it is based on the correlation of certain coefficients and certain positions or categories corresponding to the pay scale or staffing of the enterprise. You can use another indicator of the performance of the enterprise, taking into account the degree of participation of all its employees in achieving a common goal. As such a universal generalizing indicator, the monetary equivalent of the labor contribution of employees is used, it is wages. Of course, this approach is also not without drawbacks, but it is the most objective of all possible, therefore it is widely used for analytical purposes.

Useful information for the operational management of production, it provides an analysis of the implementation of production standards and the use of working time. Of course, rationing is not possible for every type of activity, but for industrial enterprises that produce serial products or provide standardized services, production standards are crucial in the process of activity. Rationing establishes the norms for the consumption of resources (material and labor) for the manufacture of a unit of output, as well as for individual operations in the course of the technological process. Rationing underlies the determination of the wages of production workers in most branches of the national economy.

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Introduction

1.1 Main provisions of the new wage system for public sector employees

1.2 Features of the system of remuneration and labor incentives for employees of educational institutions and regional models of NSOT

1.3 Features of the model methodology of NSOT in Moscow

2. Study of the effectiveness of the introduction of NSOT in pilot schools in Moscow

2.1 Research methodology

2.2 Analysis of the effectiveness of the introduction of NSOT in pilot schools in Moscow

3. Managerial analysis of the effectiveness of the introduction of NSOT in an educational institution remuneration of an educational worker

3.1 Substantiation of the methodology for calculating the effectiveness of the introduction of NSOT in an educational institution

3.2 Application of the methodology for calculating the effectiveness of the introduction of NSOT in the state budgetary educational institution of the city of Moscow, secondary school No. 475

Conclusion

Bibliographic list

Annex A Basic principles of the NSOT

Appendix B of the NSOT Model

Annex B Distribution of payroll of educational institutions in the "pilot" schools of the city of Moscow

Appendix D Number of secondary schools participating in the “pilot project”

Annex D Teacher-Student Ratio in Moscow

Appendix E Grouping "pilot" secondary schools in Moscow according to the "teacher-student" ratio

Annex G Teacher-Student Ratio in Russia

Annex I Qualification of teachers, on the example of pilot schools in SEAD

Annex K Teaching staff on the example of pilot schools in SEAD

Annex L Results of the survey according to the Questionnaire No. 1

Annex M Results of the survey according to the Questionnaire No. 2

Annex H Results of correlation analysis according to Pearson

Appendix P Histogram of correlation analysis results

Annex P Results of regression analysis

Appendix C Student's t-test statistic

Annex T Indicators of the average monthly salary of teachers in Moscow

Annex U Indicators of the average workload of a teacher for the main position in Moscow

Annex F Results of the SWOT analysis

Introduction

Today, everyday use includes such words as effectiveness, efficiency, quality, criteria, indicators, measurements, results, evaluation ... In last years practically every development program in Russia developed by the Cabinet of Ministers and at the level of individual regions has a mandatory section devoted to expected results and performance analysis. It should reflect those factors and indicators by which it will be possible to judge the effectiveness of the program.

The problem of studying the quality and effectiveness of educational services, the quality of various social projects related to improving the situation of people is relevant.

One of the main tasks is to study the experience of evaluation activities of various budget educational institutions, search strengths and points of growth, identifying opportunities for positive change. To do this, it is necessary to study the various meanings given to the concepts of "quality", "efficiency", "assessment" by employees of educational institutions, as well as the forms and motives of assessment.

One of the forms of performance evaluation was to be the New System of Remuneration (hereinafter referred to as the NSOT), which allows teachers to be stimulated not only morally, but also materially, to differentiate wages depending on the quality of what has been done.

Measures aimed at improving the efficiency of the public sector also affected the remuneration of its employees. In the Unified Tariff Scale (UTS) system that existed until recently, wages were calculated on the basis of the qualification level of public sector employees.

The level of remuneration of workers fixed in the ETS was in itself extremely low. Such a system of remuneration discouraged employees from improving the quality of their work: the additional burden associated with the rationalization of activities at the workplace was not encouraged.

Review of the Literature”, Review of Educational Research, 53 (3), pp. 285-328. . Thus, incentive bonuses for teachers can be determined based on the results of testing the knowledge of their students, feedback on their work from the parents of students, etc. Thus, incentive pay is transformed into performance pay. In Russia, this format of payroll is called the "New system of remuneration" (NSOT).

In 2012, the transition to the NSOT was carried out in budgetary educational institutions in Moscow. 724 schools were identified, which were included in the "pilot project" Decree of the Government of Moscow No. 455-PP dated September 28, 2011.

The purpose of the study: to analyze the effects and risks of introducing NSOT in pilot schools in Moscow

Research objectives:

1. To study the experience of introducing NSOT in the regions according to available sources;

2. Compare the experience of introducing NSOT in Moscow and the regions, identifying the advantages and provisions that need to be improved;

3. Conduct an analysis of the effects of the introduction of NSOT in pilot schools in Moscow;

4. To identify the criteria for the management scheme for the analysis of the efficiency factor of the NSOT in pilot schools in Moscow.

Research hypothesis: if the main criteria for the effectiveness of the introduction of NSOT in an educational institution are identified, this will help minimize the risks caused by NSOT in educational institutions and increase the efficiency of the educational institution.

Object of study: NSOT of employees of educational institutions.

Subject of study: the effects and risks of NSOT for employees of budgetary educational institutions in Moscow.

To solve the tasks, the following methods are used:

· analysis of public reports of educational institutions;

analysis of open data on educational institutions (legal documents, local acts, composition of teaching staff, contingent, monitoring of a comprehensive project for the modernization of education);

Questioning of teachers;

Correlation analysis according to Pearson;

· SWOT-analysis;

· factor analysis for drawing up a management scheme for analyzing the effectiveness of the introduction of NSOT.

Practical significance. this work will be of interest to the directors of budgetary educational institutions of the metropolis, district curators of schools, employees of the Moscow Department of Education.

The degree of scientific development of the problem. Many economists and teachers have studied the remuneration of teachers. Questions of the theoretical and methodological nature of assessments, criteria, approaches to reforming the system of remuneration of school teachers are reflected in the works of Zaichenko N.A., Pinsky A.A., Mozgarev L.V.

Yu.P. Kokin, N.A. Volgin, Ye.I. and etc.

I.V. Abankina, M.M. Musarsky, N.L. Galeev. Particular attention in the works of M.M. Musarsky paid to the organizational and legal aspects of normative per capita financing of educational institutions. N.L. Galeeva, I.G. Korneeva, L.L. Cherchenko consider issues related to descriptors, criteria and indicators of the quality of a teacher's professional activity in order to establish the size of the incentive part of the salary. I.V. Abankina analyzes the effects and risks of NSOT.

The work consists of introduction, 3 chapters, conclusion. The bibliographic list includes 53 sources, including 3 in a foreign language.

Chapter 1 discusses the NSOT models: the main provisions, experience of introduction and prospects for use. The key provisions that are typical for all models are highlighted and an analysis of the legal documents of regional educational institutions is carried out, using different models NSOT, and local acts of pilot schools in Moscow. The features of each model of NSOT according to regional experience and features of the model methodology of NSOT in the metropolis are revealed.

Chapter 2 analyzes the effectiveness of the introduction of NSOT in pilot schools in Moscow. As a result of a comparative analysis, all state budgetary educational institutions have secondary comprehensive schools SEAD of Moscow, included in the "pilot" project for the introduction of NSOT, could be divided into 3 groups according to the "teacher-student" ratio: 1 group (20%) - ratio 1:10; group 2 (27%) - ratio 1:13; group 3 (53%) - ratio 1:16 - 1:15. The most interesting for further study is the 3rd group, as the most numerous and as reflecting the benchmark that our Government is striving for http://www.lms.hse.ru/content/lessons/7519/Book_Uchakov.pdf page 15 for optimal use financing in the field of education. The considered criteria for comparative analysis are translated into rating indices. To identify the relationship between the criteria for assessing the effectiveness of employees and assessing the effectiveness of the NSOT of educational institutions, Pearson's correlation analysis and regression analysis are carried out. The conclusions obtained as a result of correlation and regression analyzes underlie the management scheme for analyzing the effectiveness of the introduction of NSOT in an educational institution.

Chapter 3 discusses the methodology for calculating the effectiveness of the introduction of NSOT in an educational institution using the example of one of the pilot schools in Moscow.

The conclusion contains brief conclusions on all chapters of the work.

The work uses applications that are referenced in the text of the work.

1. Models of NSOT: main provisions, experience of introduction and prospects for use

1.1 Main provisions new systems payment labor workers budgetary spheres

The reform of the wage system in the public sector is carried out in accordance with the principles of incentive pay widely used in Western countries: in addition to the standard base wage, employees can receive bonuses depending on the amount of work performed. Where performance measurement is difficult, such as when evaluating school teachers, the accrual of incentive payments depends on various proxy indicators of performance. Thus, incentive bonuses for teachers can be determined based on the results of testing the knowledge of their students, feedback on their work from the parents of students, etc. Thus, incentive pay is transformed into performance pay. In many countries, for example, in Germany, Norway, Belgium, Greece, etc., remuneration is based on the principle of differentiation of the teacher's workload. In Germany and the UK, we find much greater freedom for directors of educational institutions in regulating teachers' salaries. At the same time, in Germany, the wage system is more methodical and algorithmic Fedotova M.V. Economic independence of the school: incentive payments //Public education.-2008.-№10.-P.102.

In Russia, the format of payroll "on merit" (performance pay) is called the "New system of remuneration" (NSOT).

The new wage system has been developed for state educational institutions of the subjects Russian Federation and municipal educational institutions implementing programs of primary general, basic general, secondary (complete) general education (hereinafter referred to as educational institutions), and applies to employees participating in the implementation of these programs (including educational support and administrative personnel) .

The legal basis for the introduction of a new wage system is articles 29, 41 of the Law of the Russian Federation "On Education", part 2 of article 26.14 of the Federal Law N 184-FZ "On general principles organizations of legislative (representative) and executive bodies state authorities of the constituent entities of the Russian Federation", Article 144 of the Labor Code of the Russian Federation Appendix to the Order of the Ministry of Education of the Kaliningrad Region dated July 27, 2007 No. 1037 / 1. The new wage system "provides for the expansion of the financial independence of schools, so that the school has real opportunities to achieve quality indicators and had financial opportunities for this "Golodets O. Can a bad school become good / / Teacher's newspaper. Moscow No. 14, 05.04.2011, C..5 .

Three main models of NSOT have developed in the regions. In all models, it is possible to highlight the provisions that are key (Appendix A). The main principle of the NSOT is the division of wages into two parts: guaranteed and stimulating. The guaranteed part is paid to the employee for the performance of job duties, and the incentive part depends on criteria that reflect the quality of the work performed. The wage fund consists of such components as the base part (guaranteed), compensation payments, and incentive payments.

The guaranteed part of the salary is paid to the employee when he performs the duties that are reflected in the job descriptions and defined employment contracts. If the employee is additional activity, which is not included in his official duties, then to present requirements for the performance of this work is possible only with the consent of the employee, otherwise it is contrary to the Labor Code of the Russian Federation (Labor Code of the Russian Federation).

In addition to the guaranteed part of the salary, the Labor Code of the Russian Federation provides for the payment of the so-called compensation part in the form of additional payments, allowances and other payments. Compensation payments are not permanent and (or) common to all employees of a given position, and this is their fundamental difference from the guaranteed part of the salary, which does not depend on variable parameters.

Compensatory payments are designed to compensate employees of various kinds who deviate from the normal conditions in which they perform their job duties. For example, to payments of a compensatory nature in the city of Railway of the Moscow region includes the payment of compensation for travel to and from school by public transport. If, during the attestation of workplaces, deviant conditions were revealed in which employees perform their duties, then compensation payments are also provided for this category of employees (conducting experiments in a chemistry room, working in a computer class).

In educational institutions, criteria have been developed to stimulate the work of all categories of workers. First of all, these are payments for high performance, high quality work, performance-based pay.

Each educational institution has the right to independently develop and approve criteria for stimulating the work of employees. The following categories of employees of the educational institution are distinguished: administrative and managerial personnel (AMP), educational and support personnel (UVP), pedagogical personnel (PP), small service personnel (MSP). The subcategories “Director and Deputy Directors” and “Heads of Structural Subdivisions” are allocated in the category of AMS. In the category of PP, the subcategories "The actual pedagogical workers who carry out the educational process" and "Other pedagogical workers" are distinguished.

All NSOT models are oriented towards normative per capita financing (NPF). Depending on the number of students in the educational institution, the educational programs that are implemented in this institution are financed. The transfer of education financing to a normative basis is one of the priority areas for the modernization of education Introduction of normative per capita financing of educational institutions, - ed. A.I. Adamsky - M.: Evrika, 2006. - P.5.

According to Klimanov V.V., “the principle of per capita financing is that the institution gets the opportunity to determine the amount of budgetary funds in accordance with the municipal task by multiplying the standard cost of one service by the number of services provided. It is important to emphasize that the standard for the cost of one service must be complete, i.e. take into account the costs associated not only with the wage fund, but also with current costs. Financing not institutions, but services will create incentives to reduce costs and save budgetary funds ”Klimanov V.V. Per capita financing in general secondary education // Finance. - 2007. - No. 2. - S. 15-16.

“The transition to the principles of normative per capita financing, which are based on a new regional wage system that stimulates quality improvement, is hampered by the insufficient development of the legal framework for these innovations in the regions, as well as the insufficient preparedness of regional and municipal personnel to implement changes. Overcoming these barriers to the introduction of promising financing models school education should contribute to the implementation of comprehensive regional projects for the modernization of education, which began to be implemented in 2007 based on the results of a competition held within the framework of the National Project "Education", - Abankina I.V. believes. Abankina I.V. The new teacher remuneration system - first results and effects.

The incentive part of the wage fund is distributed with the participation of the Governing Councils of schools according to the approved indicators of the quality of work of school employees (not for an increase in the volume of work performed).

At the stage of using the ETS, 18 hours of classroom work were charged, extracurricular work was not paid. The introduction of all types of activities carried out by the teacher, including extracurricular activities, into the basic part became possible with the introduction of the NSOT. For example, the payroll distribution can be carried out as follows: 60-70% - the basic part, the stimulating part - 30-40%, and this share of the payroll should be noticeable http://www.kpmo.ru/kpmo/info/13086.html.

The basic part includes payment for all types of teacher employment (classroom guidance, checking written works, preparing for lessons, working with parents, managing an office). According to the proposed model methods, the basic part includes payments for classroom employment (implementation of the educational process) and non-classroom employment. These forms of payment are a common base part. In the basic part, a special part is allocated, which includes such payments as surcharges for honorary titles and rewards that increase the coefficients for the specifics of the subject, for the qualification category, for dividing the class into subgroups, etc.

The increasing coefficient for the specifics of the subject can be set according to the following criteria:

Inclusion of the subject in the final certification, including in the form of the Unified State Examination and other forms of independent certification;

additional workload of the teacher associated with preparing for lessons (checking notebooks; creating a database of visual aids and didactic materials in the classroom;

Ensuring the work of the laboratory room and safety precautions in it;

large informative capacity of the subject; constant updating of the content; Availability a large number information sources (eg literature, history, geography);

the need to prepare laboratory, demonstration equipment);

additional workload for teachers adverse conditions for his health (for example, chemistry, biology, physics),

· age characteristics students ( Primary School);

· the specifics of the educational program of the institution, determined by the concept of the development program, and taking into account the contribution to its implementation of this subject.

1.2 Features systems payment and stimulation labor workers general education institutions and regional models NSOT

The introduction of the NSOT began relatively recently, since one of the tasks of modernizing education was to increase the salaries of teachers. In approbation 2007 - 2009 the regions participating in the Comprehensive Education Modernization Project (KMEP) took part. Based on the analysis of federal and regional legislation regulating the issues of remuneration of employees of educational institutions, it is possible to distinguish 3 models of NSOT, which differ from each other in the formation of a guaranteed part of remuneration (Appendix B).

Consider the model "Basic salary +". In this model, a minimum base salary of 18 hours per week is set, and all the features of the teacher's work are set using multipliers. This model is implemented in more than 47 regions of the Russian Federation. This model is similar to the ETS in many ways. Analyzing the regulatory documents of the Moscow and Penza regions, where this model is used, the following features can be noted. First, the region sets its own minimum base salary. In the Penza region, the basic salary of a teacher is 3653 rubles. Decree of the Government of the Penza Region No. 736 - PP of 10/30/2008 (as amended by Decree of the Government of the Penza Region No. 792 - PP of 11/11/2011) "On Approval of the Regulations on the System of Remuneration of Employees public institutions Education of the Penza Region ", and in the Moscow Region - 10500r Decree of the Government of the Moscow Region dated 06/28/2007 No. 462/22 .2007 No. 1047/48) "On the remuneration of employees of state educational institutions of the Moscow region" . Secondly, institutions set increasing coefficients independently within the allocated allocations. Therefore, the base salary of employees holding the same position, having the same workload and the same qualification category will be different in different regions and even in different schools. A different number of students from different teachers in the implementation of this NSOT model can also be taken into account when calculating salaries through a special coefficient. Determination of basic salaries and rates can be related both to the sphere of federal powers and to the sphere of powers of the constituent entities of the Russian Federation. Subjects of the Russian Federation must establish their base salaries and rates for professional qualification groups (PCGs), if they are not established for them by the Government of the Russian Federation. If such salaries and rates are established by the federal government, the subjects of the Federation are entitled to establish regional base salaries and rates that exceed the salaries and rates established by the federal government for the relevant professional qualification groups. Such powers of state authorities of the subjects of the Federation follow from the norms of Article 6 and other articles of the Labor Code of the Russian Federation. It should be noted that the size of the minimum base salary of a teacher in the Penza region is less than the minimum wage of the Russian Federation (Minimum Wage of the Russian Federation), which at the time of the adoption of Resolution No. amendments to Article 1 of the Federal Law “On minimum size wages". I think that the base salary should not be lower than the minimum wage. If we compare the size of the minimum base salary of a teacher in the Moscow region (10,500 rubles) with the minimum wage in the Moscow region, which is 6,700 rubles. Agreement on the minimum wage in the Moscow region between the Government of the Moscow region, the Moscow regional association of trade union organizations and associations of employers of the Moscow region for 2010 dated December 24, 2009 N 48, then this ratio can be considered acceptable.

In the “All Inclusive” model, the salary of a teacher includes payment for all types of educational and extracurricular work, taking into account the characteristics of his work. Here, a complete calculation of the time spent by a teacher with a teaching load of 18 hours a week was carried out. This model is implemented in 11 regions of the Russian Federation. The base salary consists of fixed payments (hours of employment) and payments for qualifications and conditions that deviate from the norm. Busy hours include classroom and extracurricular hours, parenting, classroom guidance, notebook checks. All teacher activities are accounted for in 36 hours per week. It is possible that for a teacher who has a teaching load of more than 18 hours per week, other activities account for less paid time. But according to regulatory documents, for example, of the Tambov region, “salaries (official salaries), wage rates are indexed due to an increase in consumer prices for goods and services in the manner established by labor legislation and a decree of the administration of the Tambov region” Law of the Tambov region of December 29, 2008 g. N 493-Z "On the basic principles and conditions for establishing wages for employees of regional state institutions" (adopted by the Tambov Regional Duma on December 26, 2008) art. four . There is reason to believe that base salaries are not "frozen", but it is possible that such indexation was also used when using the ETS.

The "Student-hour" model is used in more than 25 regions of the Russian Federation. This NSOT model allows, when calculating the basic part of the teacher's remuneration, to take into account the difference in the number of teaching hours taught by teachers and the number of students with whom teachers work. The formation of the salary of a teacher is based on the unit of account "student-hour", which is determined in the OU, based on the amount of funds received according to the standard.

Each school independently calculates the amount of a student-hour (the cost of a teacher working with one student for one academic hour) within the scope of the payroll fund. For each teacher, the number of student-hours of workload is determined. Thus, the intensity of his work is taken into account in the constant part of the teacher's salary Selyukov R. How and for what to pay a teacher // http://eurekanext.livejournal.com/74768.html.

Considering the legal documents on the use of this model of NSOT in the Kaliningrad region, careful elaboration is noted. The basic salary of a teacher includes all types of teacher activities (preparation for lessons, preparation of didactic material, consultations, class management, checking written work, managing an office, conducting final certification, working on interactive equipment, project activities), and not just lessons. When distributing the payroll of the OU, from 60-80% is the payroll of the base part, that is, guaranteed wages, and the payroll is 20-40%. Consequently, the teacher has a motivation to improve the quality of his work, and, therefore, the quality of the educational service of the educational institution should be improved. When using this model in the educational institution, the teacher becomes interested in maintaining the contingent of children in the class, in increasing their professional level, but this will be possible only if there is an indexing of the norms of funds for OS.

When using this model, the educational institution has increased independence in setting the staffing table and wages of employees; in the development and approval of the component of the educational institution of the state educational standard of general education, the educational program and the curriculum; determining the ratio of the basic and stimulating part of the wage fund; the ratio of the wage fund of pedagogical and educational support staff; within the basic part of the wage fund, the ratio of the general and special parts; the procedure for distributing the incentive part of the wage fund in accordance with regional regulations.

One of the advantages of all NSOT models is that when the payroll is distributed, forced openness and transparency appear, and the role of public supervisory boards at schools also increases.

1.3 Peculiarities model methods NSOT in Moscow

The basis of the model methodology of the NSOT in Moscow is the “Student-hour” model. I.V. Abankina, M.M. Musarsky, N.L. Galeev. Particular attention in the works of M.M. Musarsky paid to the organizational and legal aspects of normative per capita financing of educational institutions. N.L. Galeeva, I.G. Korneeva, L.L. Cherchenko consider issues related to descriptors, criteria and indicators of the quality of a teacher's professional activity in order to establish the size of the incentive part of the salary. I.V. Abankina analyzes the effects and risks of NSOT.

The following documents were considered as the legal basis for the introduction and implementation of the NSOT in Moscow: Art. 29, 41 of the Law of the Russian Federation "On Education", Art. 144, 333 of the Labor Code of the Russian Federation, as amended. Federal Law No. 90-FZ dated June 30, 2006; Decree of the Government of Moscow dated March 22, 2011. No. 86-PP "On the implementation of a pilot project for the development of general education in the city of Moscow", dated August 3, 2010, No. 666-PP "On the approval of uniform principles and recommendations for the development and introduction of new sectoral wage systems for employees of public institutions in the city of Moscow" , dated December 28, 2010 No. 1088 - PP "On improving the system of remuneration for employees of state institutions of the city of Moscow"; order of the Department of Education of the city of Moscow dated March 25, 2011 No. 210 "On measures to implement a pilot project for the development of general education in the city of Moscow".

Normative financing of educational institutions is carried out in accordance with the NPF of students at certain levels and programs of general education. According to Government Decree No. 86-PP, for educational institutions, the estimated values of the standards for financial support for the maintenance of one student with a 5-day and 6-day school week in State educational institutions participating in the implementation of a pilot project for the development of general education are established Government Decree No. 86-PP “On conducting a pilot project for the development of general education in the city of Moscow”, dated 03.08.2010. Appendix 4. .

According to Government Decree No. 86-PP, the formation of the wage fund of an educational institution is carried out within the amount of funds of an educational institution for the current financial year, determined in accordance with the calculated per capita standard, the number of students and the adjustment factor and is reflected in the budget of the educational institution. The educational institution independently determines in the total amount of funds brought to the educational institution in the current year, the share of the wage fund (payroll) of the employees of the educational institution, including bonuses to official salaries; and the share of the material support fund (FMO) of the educational process. The wage fund of an educational institution consists of a basic part (FOTb) and an incentive part (FOTst). The share of FOTst is determined by the MA independently. Recommended value 20-40% Decree of the Government No. 86-PP "On conducting a pilot project for the development of general education in the city of Moscow", dated 03.08.2010.

The basic part of the wage fund provides a guaranteed salary for managers, teaching staff directly involved in the educational process (teachers), educational and auxiliary (educators, educators of extended day groups, psychologists, psychologists, social pedagogues, teachers of additional education, counselors, organizers of extracurricular and extracurricular activities, etc.) and junior service personnel (laboratory assistants, cleaners, janitors, drivers, etc.) of an educational institution.

The head of the educational institution forms and approves staffing institutions within the basic part of the wage fund, while the share of the wage fund for teaching staff directly involved in the educational process (FOTpp) is set not less than the actual level for the previous financial year; the share of the wage fund for managers, educational support and junior service personnel (FOTup) is set at a level not exceeding the actual level for the previous financial year (Appendix B).

Studying the normative documents of the pilot schools in Moscow on the introduction of the NSOT, the Regulations on the system of remuneration of employees of educational institutions differ little, significant differences were identified when considering the Regulations on the incentive part of the remuneration of employees.

As criteria for the effectiveness of the introduction of NSOT in the work, it is necessary to consider: the dynamics of the school contingent, the indicator of the average salary of a teacher, the qualitative composition of the teaching staff, the dynamics of the qualification structure of personnel (the share of young specialists), the GIA and USE indicator, the average quality of school education, the class indicator - incomplete sets, the share of the incentive part of the wage fund (FOTst.) from the wage fund of an educational institution (FOT OU), the share of bonuses for quality in the wage fund.

As criteria for the performance of teachers, the work will analyze the average salary of a teacher, the cost of educational services, the average salary of a teacher at a rate, criteria for stimulating a teacher, satisfaction with the NSOT.

Differences are related to multipliers, as well as to the payment of a special base part, in some educational institutions there are provisions for payment for checking written work, managing classrooms and other types of work, in accordance with the priorities in the school's activities.

Thus, the NSOT includes a guaranteed part of the remuneration, which takes into account all types of activities of the employee and all categories of employees of the educational institution, and also has an incentive part of the remuneration, which helps to increase the motivation of employees. In the regions, 3 main models of NSOT are being implemented, which have features in the formation of a guaranteed base part of wages. The basis of the model methodology of the NSOT in Moscow is the “Student-hour” model, which is based on the legal documents of the Government of Moscow, Orders of the Department of Education of the city of Moscow and local acts of the educational institution.

2. Study of the effectiveness of the introduction of NSOT in pilot schools in Moscow

2.1 Methodology research

Education in our country is traditionally a subject of special attention from both society and the state. The information basis of this study should be educational statistics, including data from sociological surveys and monitoring the quality of education. To disclose the content of the study, it is important to choose analytical indicators, which include a combination of volumetric indicators, performance indicators and an analysis of their dynamics.

The following are considered as criteria for the effectiveness of the introduction of NSOT in the work: the dynamics of the school contingent, the indicator of the average salary of a teacher, the qualitative composition of the teaching staff, the dynamics of the qualification structure of personnel (the share of young specialists), the GIA and USE indicator, the average quality of education in the school, the indicator of incomplete classes , the share of the incentive part of the wage fund (FOTst.) from the wage fund of an educational institution (FOT OU), the share of bonuses for quality in the wage fund.

As criteria for the performance of teachers, the work analyzes the average salary of a teacher, the cost of an educational service, the average salary of a teacher at a rate, criteria for stimulating a teacher, satisfaction with the NSOT.

The most important tool for ensuring information openness and transparency of the activities of the educational institution is public reporting. The priority areas of research on the results and consequences of the introduction of the NSOT in Moscow can be identified as follows:

1. Study of changes in work motivation teachers, the degree of their satisfaction with the social position and status, assessment of the prospects for self-development and professional growth.

2. Analysis of the transition from the model of social employment to the model of effective employment in the system of general education.

3. Analysis of the relationship between normative per capita financing and the new wage system in general education, a study of the dynamics of key indicators.

The study of the change in the motivation of teachers can be carried out exclusively by sociological methods. For such a study, the Questionnaires developed by NIISO for the Department of Education of the City of Moscow of the State Educational Institution of Higher Professional Education of the City of Moscow "Moscow City Pedagogical University", the Questionnaire developed by the Department of Political Science and Sociology of the Moscow Pedagogical state university. The degree of employee loyalty to the educational institution was determined by the method of L.G. Pochebut and O.E. Queen, created on the basis of Louis Thurstone's scale of equal-proportional intervals (School Management No. 16/2007).

According to Abankina I.V., in recent times in education (as well as in the public sector as a whole) a model of social employment has developed. The main characteristics of such a model can be considered the phenomenon of “many teachers at low salaries”, lack of interest in the results of labor and negative selection of personnel for the industry. From an economic point of view, the parameters of such employment are the low elasticity of demand Abankina I.V. Description of the tools for conducting analytical research in the framework of the implementation of the KPMO at the regional and federal levels // http://www.eurekanet.ru/res_ru/0_hfile_1561_1.doc . When analyzing open data on educational institutions (legal documents, local acts, composition of teaching staff, contingent, monitoring of a comprehensive project for the modernization of education), special attention was paid to the following indicators:

the teacher/student ratio;

the rate of staff renewal, which characterizes the movement of workers in the industry - accepted, retired,

· the ratio of teachers' remuneration compared to the average salary in the region's economy;

• the level of differentiation in teachers' salaries between the upper and lower deciles;

availability of vacancies.

The values of the per capita funding standard and the level of teachers' salaries are linked by a transparent formula. This ratio is determined up to key ratios such as:

teacher/student ratio

the share of the payroll of teachers in the total payroll of the educational institution (in the ratio of 70/30 or 65/35 or even 60/40),

· the share of the wage fund in the standard (in the ratio of 90/10 or 85/15, depending on the commitments made).

If the standard for remuneration and educational expenses is brought in full to the educational institution, then with the formed key ratios, the value of the standard and the average salary of teachers is calculated by the formula. This is the research that should be done.

Linear correlation analysis Volkova P.A., Shchipunov A.B. Statistical data processing in educational and research work. Moscow: Express, 2008 - C.42 allows you to establish direct links between variables in their absolute values. The formula for calculating the correlation coefficient is constructed in such a way that if the relationship between the features is linear, the Pearson coefficient accurately determines the closeness of this relationship. Therefore, it is also called Pearson's linear correlation coefficient.

In general, the formula for calculating the correlation coefficient is as follows:

where xi are the values taken by the variable X,

yi - values taken by the variable Y,

X - average over X,

Y - average for Y.

The calculation of the Pearson correlation coefficient assumes that the variables and are normally distributed.

This formula assumes that from each value of the variable X, its average value should be subtracted. This is not convenient, therefore, to calculate the correlation coefficient, not this formula is used, but its analogue obtained using transformations:

To apply the Pearson correlation coefficient, the following conditions must be met:

The variables being compared must be obtained on an interval or ratio scale.

The distributions of the X and Y variables should be close to normal.

The number of varying features in the compared variables X and Y should be the same.

Tables of significance levels for the Pearson correlation coefficient are calculated from n = 5 to n = 1000. The assessment of the significance level according to the tables is carried out with the number of degrees of freedom k = n - 2.

To study the intensity, type and form of dependencies, correlation-regression analysis is used, which is a methodological tool for solving forecasting problems Lazareva G. V., Bogdanchikova M. Yu. Statistics / Tutorial for the course project. -Chelyabinsk, 2003, p.125 - 128.

Most often, a linear form is used to describe the statistical relationship of features. attention to linear connection is explained by a clear economic interpretation of its parameters, limited by the variation of variables, and by the fact that in most cases, non-linear forms of communication are converted (by taking a logarithm or changing variables) into a linear form for performing calculations. Most often, the least squares method (LSM) is used to estimate the parameters. Evaluation of the tightness of the connection between the signs is carried out using the coefficient of linear pair correlation - r x,y. The range of allowable values of the linear coefficient of pair correlation is from -1 to +1. The sign of the correlation coefficient indicates the direction of the relationship. If r x.y >0, then the connection is direct; if rx.y<0, то связь обратная. Если данный коэффициент по модулю близок к единице, то связь между признаками может быть интерпретирована как довольно тесная линейная.

SWOT analysis is the determination of the strengths and weaknesses of a general education school, as well as the opportunities and threats emanating from its immediate environment (external environment), in order to increase the effectiveness of the institution's development. SWOT analysis helps answer the following questions:

Does the school use internal strengths or distinctive advantages in its strategy? If the school does not have distinctive strengths, what potential strengths could it have?

Are the weaknesses of the educational institution its vulnerabilities in competition and / or do they prevent the use of certain favorable circumstances? What weaknesses require adjustment based on strategic considerations?

What are the opportunities that give an educational institution a real chance of success when using its skills and access to resources?

What threats should the manager be most concerned about and what strategic actions should he take to protect himself well?

Thus, the methods used make it possible to solve the set research problems.

2.2 Analysis efficiency introductions NSOT in pilot schools G oroda Moscow

In January 2012, 724 educational institutions in Moscow were included in the "pilot" project for the introduction of NSOT (Appendix D). Among these institutions, 267 (36.9%) are public educational institutions. For a comparative analysis, the websites of 267 educational institutions of the city of Moscow, the contingent, the teaching staff, local acts on the NSOT, the values of the average monthly salary of teachers in 207 schools were considered.

As a result of a comparative analysis, all state budgetary educational institutions of secondary general education schools in Moscow (Appendix D) (excl. SWAD - no public data), included in the "pilot" project for the introduction of NSOT, could be divided into 3 groups according to the ratio "teacher - student ": 1 group (33%) - ratio 1:10; group 2 (50%) - ratio 1:13; group 3 (17%) - ratio 1:16 - 1:15 (Appendix E). The most interesting for further study is the 3rd group, as the least numerous and as reflecting the benchmark that our Government is striving for http://www.lms.hse.ru/content/lessons/7519/Book_Uchakov.pdf page 15 for the optimal use of funding in the field of education (Appendix G).

Consider these educational institutions. In terms of teaching staff, all these institutions have highly qualified teachers: with the highest category - 46.9% of teachers, with the first category - 42.3% of teachers (Appendix I). Honored teachers in these schools - 6.7% of the total number of teaching staff, and honorary education workers - 13.4%. 20.1% of those who have industry awards work in these educational institutions (Appendix K). On average, schools have 579 students each, and the average number of teaching staff is 37 people.

In the context of the new remuneration system, it is important for the school administration to retain highly qualified specialists, attract young teachers, fulfill the indicators approved by the founder, and ensure the stable functioning of the institution. For example, 15 young specialists and 8 postgraduate teachers work in the "pilot" schools of the SEAD.

Each school developed and adopted local acts: “Regulations on the NSOT”, “Regulations on the incentive part of the wage fund”, “Regulations on non-classroom employment” and criteria for stimulating different groups of employees of an educational institution.

The legal basis for the introduction of a new wage system is

* articles 29, 41 of the Law of the Russian Federation "On Education",

* part 2 of article 26.14. Federal Law N 184-FZ "On the General Principles of Organization of Legislative (Representative) and Executive Bodies of State Power of the Subjects of the Russian Federation", Article 144 of the Labor Code of the Russian Federation,

* Federal Law of May 8, 2010 N 83-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement of the Legal Status of State (Municipal) Institutions",

* Decree of the Government of Moscow of December 7, 2010 No. 1050-PP “On the Action Plan for the Implementation in the City of Moscow of the Federal Law of May 8, 2010 No. 83-FZ “On Amendments to Certain Legislative Acts of the Russian Federation,

* Decree of the Government of Moscow dated August 3, 2010 N 666-PP "On the approval of uniform principles and recommendations for the development and introduction of NSOT for employees of public institutions in Moscow" as amended by Decree of the Government of Moscow dated December 28, 2010 N 1088-PP,

* Decree of the Government of Moscow of March 22, 2011 N 86-PP "On the implementation of a pilot project for the development of general education in the city of Moscow" and Government Decree No. 308-PP of July 12, 2011 "On amendments to the Decree of the Government of Moscow of 22 March 2011 N 86-PP"

* Decree of the Government of Moscow No. 455-PP of 28.09.2011 "On Amendments to the Decree of the Government of Moscow dated March 22, 2011 No. 86-PP".

When studying the Regulations on the NSOT of all educational institutions, the following general provisions can be identified:

1. General Provisions;

2. Formation and distribution of the wage fund;

3. Calculation of the cost of a budgetary educational unit;

4. Distribution of the stimulating part of the wage fund.

Each of these schools has its own assessment criteria for stimulating the work of the teacher and its own calculation of increasing coefficients.

The new wage system is being introduced with the aim of seriously improving the quality of education in accordance with modern requirements. The main criterion for its introduction is the principle of the most complete correspondence of the payment system to the real contribution of the employee to the educational process.

Let us consider the dynamics of the average salary of teachers in these schools. When comparing, the data of 2,3,4 quarters of 2012 were used. In the 1st quarter, there was an approbation of local acts adopted at the school. The most significant, in our opinion, are the indicators of the following quarters. The choice of this period is also due to the fact that since April 2012, budget financing has been changed, a correction has been made to calculate the subsidy fund for budgetary educational institutions.

Analyzing the average salaries of teachers in this group of schools, it can be seen that the payment of the incentive part of the wage fund is carried out mainly once every 3 months. The monthly incentive fund amounted to 10 to 25% of the payroll fund. In general, there is an increase in the average salary of teachers.

In the course of the study, a survey of teachers was conducted. The sociological survey was conducted from November 2012 to May 2013. The survey involved teachers from the following educational institutions: Eastern Administrative District (No. 273, 316, 319, 374, 382, 400, 402, 405, 411, 445, 619, 1078), South Administrative District (No. 546, 728, 867, 878, 902, 924, 933, 935, 941, 948, 982, 985, 1179), SEAD (No. 336, 424, 460, 469, 475, 484, 894, 899), SAO (No. 763, 289, 332, 757, 180, 761), SZAO (No. 769).

The survey involved 678 teachers of "pilot" schools in Moscow, in which the "teacher-student" ratio was 1:15 and higher. Among the respondents were 87% women and 13% men. The average age of the respondents was 43 years. There are 4 age groups (Histogram 1):

...

Days of the month	Ivanova A. I.	Petrova O. A.	Sidorova A.S.	Total
	KTU	Standard working hours (h)	KTU	Standard working hours (h)	KTU
						–
		+0,5		+0,5	–	–
		+0,25				+0,25

		–0,5		+0,25		+0,25
...
Total		0,25		0,75		0,5
Time standard taking into account KTU		+2 h		+6 h		+4 h	108 h
Salary	3617,6		3617,6		3046,4		10281.6 (at 95.2 rubles per hour)

No. p / p	Name of indicator	Before implementation	After the implementation of the event	Absolute growth	Growth rate, %
1.	Revenue (net), thousand rubles		389717,9	35428,9
2.	Cost of services sold, thousand rubles		326566,6	25366,6	8,42
3.	Gross profit (item 1-item 2), thousand rubles		63151,3	10062,3	18,9
4.	Commercial expenses, thousand rubles				7,9
5.	Other income, thousand rubles		5061,1	460,1
6.	Other expenses, thousand rubles				10,7
7.	Balance sheet profit (clause 3+clause 5-clause 4 - clause 6), thousand rubles		55412,4	6466,4	13,2
8.	Income tax (20%), thousand rubles	9789,2	11082,48	1293,28	13,2
9.	Net profit (clause 7 - clause 8), thousand rubles	39156,8	44329,9	5173,12	13,21
10.	Number of employees, pers.
11.	Payroll fund, rub.		1164770,4	291192,6	-20
12.	Profitability of services ((clause 3/clause 2)*100%), %	17,6	19,3	1,7	X
13.	Return on sales ((clause 3/clause 1)*100%), %	14,9	16.2	1.3	X
14.	Cost per 1 rub. realiz. services (clause 2/clause 1), thousand rubles	0,85	0.83	-0.02	-2.3
15.	Labor productivity (clause 1/clause 10), thousand rubles	44286,1	48714.7	4428.6

Relations in the field of remuneration of employees of the enterprise

1.3 Performance indicators of the personnel remuneration system

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Introduction

1.1 Main provisions of the new wage system for public sector employees

1.2 Features of the system of remuneration and labor incentives for employees of educational institutions and regional models of NSOT

1.3 Features of the model methodology of NSOT in Moscow

2. Study of the effectiveness of the introduction of NSOT in pilot schools in Moscow

2.1 Research methodology

2.2 Analysis of the effectiveness of the introduction of NSOT in pilot schools in Moscow

3. Managerial analysis of the effectiveness of the introduction of NSOT in an educational institution remuneration of an educational worker

3.1 Substantiation of the methodology for calculating the effectiveness of the introduction of NSOT in an educational institution

3.2 Application of the methodology for calculating the effectiveness of the introduction of NSOT in the state budgetary educational institution of the city of Moscow, secondary school No. 475

Conclusion

Bibliographic list

Annex A Basic principles of the NSOT

Appendix B of the NSOT Model

Annex B Distribution of payroll of educational institutions in the "pilot" schools of the city of Moscow

Appendix D Number of secondary schools participating in the “pilot project”

Annex D Teacher-Student Ratio in Moscow

Appendix E Grouping "pilot" secondary schools in Moscow according to the "teacher-student" ratio

Annex G Teacher-Student Ratio in Russia

Annex I Qualification of teachers, on the example of pilot schools in SEAD

Annex K Teaching staff on the example of pilot schools in SEAD

Annex L Results of the survey according to the Questionnaire No. 1

Annex M Results of the survey according to the Questionnaire No. 2

Annex H Results of correlation analysis according to Pearson

Appendix P Histogram of correlation analysis results

Annex P Results of regression analysis

Appendix C Student's t-test statistic

Annex T Indicators of the average monthly salary of teachers in Moscow

Annex U Indicators of the average workload of a teacher for the main position in Moscow

Annex F Results of the SWOT analysis

Introduction

1. Models of NSOT: main provisions, experience of introduction and prospects for use

1.1 Main provisions new systems payment labor workers budgetary spheres

1.2 Features systems payment and stimulation labor workers general education institutions and regional models NSOT

1.3 Peculiarities model methods NSOT in Moscow

2. Study of the effectiveness of the introduction of NSOT in pilot schools in Moscow

2.1 Methodology research

2.2 Analysis efficiency introductions NSOT in pilot schools G oroda Moscow

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