Реферат: Организация производства комплектующих для персональных ЭВМ

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          Последним этапом при расчете численности работников является подсчет общей численности  работников по каждой категории, который представлен в таблице 10.
Таблица 10
Категории работников
Количество человек

Процент

Основные рабочие

131

68,5%

Вспомогательные рабочие


25

13,1%

Обслуживающий персонал

11

8,9%

Специалисты

18

7,9%

Управленческий персонал

4

2,2%

Всего

189


100%


5.   
Организация фонда оплаты труда персонала

Различают две основные формы оплаты труда сдельную и повременную, используемые, в индивидуальных контрактах в зависимости от условий труда. Кроме того, при оплате значительной по объему работы по конечному результату используется аккордная система, когда существенная часть зарплаты выплачивается по завершении всей работы.
5.1.   
Основных рабочих.

При сдельно-премиальной форме оплаты труда ФОТ основных рабочих определяется по формуле 4.

ФОТос = ЗПос + ЗПд + Врк(4)

Где:                                                                                                                                             Зпос — основная заработная плата основных рабочих,                                                      ЗПд — дополнительная заработная плата принята в размере 10% от ЗПос,                     Врк -выплаты по районному коэффициенту (15% от Зпос + ЗПд).

Основная заработная плата определяется по формуле 4а.

ЗПос = ЗПт + П(4а)

Где:                                                                                                                                                           ЗПт — тарифная заработная плата,                                                                                           П — премия (30% от ЗПт).

Тарифная заработная плата определяется по формуле 4б.

ЗПт = Твп * Тчас(4б)

Где:                                                                                                                                                    Твп — трудоемкость выпуска всех изделий по видам работ, руб. в час;                                 Тчас — часовая тарифная ставка.                                                                                             

Станочные работы:                                                                                                             ЗПт = 24400 * 2,6 = 63440 руб.                                                                                                                                          
П = 
63440*0,3=19032 
руб.                                                                                                                                   ЗПос = 63440 + 19032 = 82472 руб.                                                                                       ЗПд = 82472*0,1=8247,2 руб.                                                                                                    
                                                                                                                                     Врк = (82472+8247,2)*0,15=13607,88 руб.                                                                                                    
                                                                                                                   ФОТос
= 82472 + 8247,2 + 13607,88 = 104327,08 руб.                                                                                                    
                                                                                                                                                                                                                                                     

Слесарные работы:                                                                                                              ЗПт = 28700 * 2,
3
= 66010 руб.
                                                                                                
П
= 
66010*0,3=
19803
  руб.                                                                                                                                    ЗПос = 66010 + 19803 = 85813 руб.                                                                                                  ЗПд = 85813*0,1= 8581,3 руб.
                                                                                                   
                                                                                                                                                      Врк = (85813+ 8581,3)*0,15=
14159,145
руб.
                                                                                                   
                                                                                                                               
ФОТос
=
85813
+
8581,3
+
14159,145
=
108553,445
руб.
                                                                                                   


Монтажные работы:                                                                                                                      ЗПт = 45600 * 2,6 = 1185
60
руб.                                                                                                       П
 
= 
118560*0,3=
35568
 
руб
.                                                                                                                                   
                                                                                                                  
 
Зпос

 = 1185
60
+
35568
=
154128
руб.                                                                                                    ЗПд =
154128
*0,1=15412,8руб.
                                                                                                    
                                                                                                                                  Врк = (
154128
+15412,8)*0,15=25431,12руб.
                                                                                                    
                                                                                                                             
ФОТос
=
154128
+ 15412,8+ 25431,12  = 194971,92руб.                                                                                                    

Наладочные работы:                                                                                                                 ЗПт = 98000 * 2,8 = 274400 руб.
                                                                                                
П
= 
274400*0,3=82320руб
.                                                                                                                                   
                                                                                                                  
                                                                                                  
ЗПос = 274400 + 82320 = 356720 руб.                                                                                      ЗПд =356720
*
0,1
=
35672 руб.                                                                                                                                                                                                                                        Врк = (356720+35672)
*
0,15=58858,8 руб.
                                                                                                   
                                                                                                                                 
ФОТос
= 356720 + 35672 + 58858,8 = 451250,8 руб.
                                                                                                   


Контроль качества:                                                                                                                             ЗПт = 29500 * 2,5 = 73750руб.                                                                                                                 
П =  73750*0,
3=
22125руб
.                                                                                                                                      
                                                                                                                  
                                                                                                                                                                                           
ЗПос  =  22125+ 73750= 95875руб.                                                                                      ЗПд =
95875*0,1=9587,5 руб.                                                                                                   
                                                                                                                            Врк = (95875+
9587,5)*
0,15

= 105462,5 руб.                                                                                                    
                                                                                                                             ФОТос
= 95875+ 2212.5
+ 105462,5 = 203550 руб.                                                                          
                                                                                                                                                                                                                                                        

Расчет фонда оплаты труда основных рабочих сводится в таблицу 11.

Наименование укрупненных  операций

ЗПт, руб.

П, руб.

Зпос, руб.

ЗПд, руб.

Врк, руб.

ФОТ, руб.

Станочные

 63440,00

 19032,00

 82472,00

 8247,20

 12370,80

 103 090,00

Слесарные

66010
,00

 19803,00

85813
,00

8581,3


 14159,145

 108 553,45

Монтажные

1185
60,00

 35568
,00

 154128
,00

 15412,8

25431,12

194971,92

Наладочные

 274400,00

 82320,00

 356720,00

 35672,00

 53508,00

 445 900,00

Контроль качества

73750,00

 22125,00

 95875,00

9587,5

 105462,5

 203 550,00

Итого

-

-

-

-

-

1 056 065,37

Таблица 11
5.2.

Вспомогательных рабочих.


Труд вспомогательных рабочих и контролеров на данном предприятии оплачивается по повременно-премиальной форме.

ФОТ за год рассчитывается по формуле 5.

ФОТвс = Вэф * Тчас * Рвс + П + ЗПд + Врк(5)

где Рвс — число вспомогательных рабочих определенного разряда.

Основная заработная плата вспомогательных рабочих и контролеров определяется по формуле (5а):

Зпт = Вэф *Тчас *Рвс (5а)

где Тчас – часовая тарифная ставка.

Часовая тарифная ставка рассчитывается по формуле (5б):

Тчас =Зпмес1*К \ (Д*t) (5б)

где Зпмес1 – месячная заработная плата, соответствующая минимальному размеру оплаты труда (принят учредителями фирмы в размере 450 руб.),

К– тарифный коэффициент, соответствующий разряду работ,

Д– среднее число рабочих дней в месяце (принято в размере 21,5),

t– длительность смены (принята в размере 8 часов).

Разряд 1:                                                                                                                                           Тчас =450*1 \ (21,5*8) = 2,6                                                                                                          ЗПт = 1800,9 * 2,6 * 3= 14047,02руб.
                                                                                                    
                                                                                                                                                                                                                                                                                                                                                                                     П = 14047,02* 0,3 = 4214,106руб.
                                                                                                    
                                                                                                                                                                                                                                                                                                                                                                 ЗПвс = 4214,106 + 14047,02= 18261,126 руб.                                                                                                   
                                                                                                                                                                                                                                                                                                                                                                         ЗПд = 18261,126 * 0,1=  1826,1126 руб.                                                                                                   
                                                                                                                                                                                                                                                                                                                                                                                                        Врк = (18261,126 + 1826,1126) * 0,15 = 5478,3378 руб.                                                                                                    
                                                                                                                                                                                                                                                                                                                                                                        ФОТвс
= 18261,126 + 1826,1126 + 5478,3378 = 25565,5764руб.                                                                                                   
                                                                                                                                                                                                                                                        

    продолжение
--PAGE_BREAK--Разряд 4:                                                                                                                                           Тчас =450*1,36 \ (21,5*8) = 3,56                                                                                           ЗПт = 1800,9 * 3,56 * 1 = 6411,20 руб.                                                                                                    
                                                                                                                                                                                                                                                                                                                                                                                     П = 6411,20 * 0,3 = 1923,36 руб.                                                                                                   
                                                                                                                                                                                                                                                                                                                                                                 ЗПвс = 6411,20 + 1923,36  = 8334,56 руб.                                                                                                   
                                                                                                                                                                                                                                                                                                                                                                         ыЗПд = 8334,56 * 0,1=  833,46 руб.                                                                                                   
                                                                                                                                                                                                                                                                                                                                                                                                        Врк = (8334,56 + 833,46) * 0,15 = 1375,20
руб.                                                                                                   
                                                                                                                                                                                                                                                                                                                                                                        ФОТвс
= 8334,56 + 833,46 + 1375,20
 = 10543,22 руб.

Разряд 6:                                                                                                                                           Тчас = 450*1,67 \ (21,5*8) =  4,37                                                                                                                                         ЗПт = 1800,9 * 4,37 * 16 = 125918,93 руб.                                                                                                   
                                                                                                                                                                                                                                                                                                                                                                                     П = 125918,93 * 0,3 = 37775,68 руб.                                                                                                   
                                                                                                                                                                                                                                                                                                                                                                 ЗПвс = 125918,93 + 37775,68 = 163694,61 руб.                                                                                                   
                                                                                                                                                                                                                                                                                                                                                                         ЗПд = 163694,61 * 0,1=  16369,46 руб.                                                                                                   
                                                                                                                                                                                                                                                                                                                                                                                                        Врк = (163694,61 + 16369,46) * 0,15 = 27009,61
руб.                                                                                                   
                                                                                                                                                                                                                                                                                                                                                                        ФОТвс
=163694,61 + 16369,46 + 27009,61 = 207073,68 руб.

Разряд 8:                                                                                                                                           Тчас = 450*2,22 \ (21,5*8) = 5,8                                                                                               ЗПт = 1800,9 * 5,8 * 5 = 52226,1 руб.                                                                                                   
                                                                                                                                                                                                                                                                                                                                                                                     П = 52226,1 * 0,3 = 15667,83 руб.                                                                                                   
                                                                                                                                                                                                                                                                                                                                                                 ЗПвс = 52226,1 + 15667,83  = 67893,93 руб.                                                                                                   
                                                                                                                                                                                                                                                                                                                                                                         ЗПд = 67893,93  * 0,1=  6789,393 руб.                                                                                                   
                                                                                                                                                                                                                                                                                                                                                                                                        Врк = (67893,93  + 6789,393) * 0,15 = 11202,49845 руб.                                                                                                   
                                                                                                                                                                                                                                                                                                                                                                        ФОТвс
= 67893,93 + 6789,393 + 11202,49845 =  85885,82145 руб.

Фонд оплаты труда вспомогательных рабочих представлены в таблице 12.

Таблица 12

         
5.3. Определение  фонда оплаты труда
специалистов


Годовой фонд оплаты труда специалистов следует определить по формуле 6.

ФОТ сп = Ом * 12 * Рсп + П + Врк(6)

Где:                                                                                                                                                       Ом — месячный оклад, который устанавливается по условиям ЕТС оплаты труда работников организаций бюджетной сферы,                                                                                    Рсп –число специалистов с соответствующим месячным окладом.                                      П – премия работника (30% от заработной платы специалистов определенного разряда).                                                                                                                                                    Врк –
выплата по районному коэффициенту (15% от Ом)


Основная заработная плата определяется по формуле 6а.

ЗПсп = ЗПт + П(6а)

Где:                                                                                                                                                           ЗПт — тарифная заработная плата,                                                                                           П — премия (30% от ЗПт).

ЗПд— дополнительная заработная плата принята в размере 10% от Зпсп

Разряд 8:                                                                                                                                           ЗПт = 910*12*2= 21840 руб.                                                                                                    
                                                                                                                                                                                                                                                          П = 21840*0,3 = 6552 руб.                                                                                                   
                                                                                                                                                                                                                                           ЗПсп = 21840 + 6552 = 28392 руб.                                                                                                   
                                                                                                                                                                                                                                             ЗПд = 28392 * 0,1=  2839,2 руб.                                                                                                   
                                                                                                                                                                                                                                                                             Врк = 910*0,15 = 136,5
руб.                                                                                                   
                                                                                                                                                                                                                                             ФОТсп
= 28392+136,5 = 28528,5 руб.    

Разряд 10:                                                                                                                                           ЗПт = 1100*12*2 =  26400 руб.                                                                                                    
                                                                                                                                                                                                                                                          П = 26400*0,3 = 7920 руб.                                                                                                   
                                                                                                                                                                                                                                           ЗПсп = 26400 + 7920 = 34320 руб.                                                                                                    
                                                                                                                                                                                                                                             ЗПд = 34320 * 0,1=  3432,0 руб.                                                                                                   
                                                                                                                                                                                                                                                                             Врк = 1100*0,15 = 165 руб.                                                                                                   
                                                                                                                                                                                                                                             ФОТсп
= 34320 + 165 = 34485 руб.                                                                                                   
                                                                                                                                                                                                                            
                                                                                                                             

Разряд 12:                                                                                                                                           ЗПт = 1300*12*4= 62400 руб.                                                                                                                                                                                                                  П = 62400*0,3 = 18720 руб.                                                                                                   
                                                                                                                                                                                                                                      ЗПсп = 62400+18720 = 81120 руб.                                                                                                    
                                                                                                                                                                                                                                            ЗПд = 81120 * 0,1= 8112 руб.                                                                                                   
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Врк = 1300*0,15 = 195
руб.                                                                                                   
                                                                                                                                                                                                                                      ФОТсп
= 81120 + 195 = 81315 руб.                                                                                                    
                                                                                                                             

    продолжение
--PAGE_BREAK--Разряд 13:                                                                                                                                           ЗПт = 1405*12*8= 134880 руб.                                                                                                   
                                                                                                                                                                                                                                               П = 134880*0,3 = 40464 руб.                                                                                                    
                                                                                                                                                                                                                                             ЗПсп = 134880 + 40464 = 175344 руб.                                                                                                   
                                                                                                                                                                                                                                            ЗПд = 175344* 0,1 =  175340,4 руб.                                                                                                   
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            Врк = 1405*0,15 = 210,75
руб.                                                                                                   
                                                                                                                                                                                                                                      ФОТсп
= 175344 + 210,75 = 175554,75 руб.                                                                                                    
                                                                                                                             

Разряд 14:                                                                                                                                           ЗПт = 1510*12*2= 36240 руб.                                                                                                   
                                                                                                                                                                                                                                               П = 36240*0,3 = 10872 руб.                                                                                                    
                                                                                                                                                                                                                                                ЗПсп = 36240+10872 = 47112 руб.                                                                                                   
                                                                                                                                                                                                                                            ЗПд = 47112 * 0,1=  4711,2 руб.                                                                                                   
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Врк = 1510*0,15 = 226,5
руб.                                                                                                   
                                                                                                                                                                                                                                     ФОТсп
= 36240+ 10872 + 226,5 = 47338,5 руб.                                                                                                    
                                                                                                                                                                                                          

Фонд оплаты труда специалистов представлены в таблице 13

Таблица 13


5.4. Определение  фонда оплаты труда управленческого и обслуживающего персонала.

ФОТ Управленческого персонала:


Разряд 17:                                                                                                                                           ЗПт = 1890*12*3 =  68040 руб.                                                                                                   
                                                                                                                                                                                                                                                    П = 68040*0,3 = 20412руб.                                                                                                   
                                                                                                                                                                                                                                                ЗПсп = 68040  +20412   = 88452  руб.                                                                                                   
                                                                                                                                                                                                                                           ЗПд = 88452 * 0,1 =  8845,2 руб.                                                                                                    
                                                                                                                                                                                                                                                                                Врк = 1890*0,15 =  283,5
руб.                                                                                                   
                                                                                                                                                                                                                                             ФОТсп
= 68040 +  20412 +  283,5 =  88735,5 руб.                                                                                                    
                                                                                                                             

Разряд 18:                                                                                                                                           ЗПт = 2025*12*1= 24300 руб.
                                                                                                                                                                                                        П = 24300*0,3 = 7290  руб.                                                                                                    
                                                                                                                                                                                                                                        ЗПсп = 24300+7290  = 31590 руб.                                                                                                   
                                                                                                                                                                                                                                            ЗПд = 31590 * 0,1=  3159 руб.                                                                                                    
                                                                                                                                                                                                                                                                               Врк = 2025*0,15 = 303,75
руб.                                                                                                   
                                                                                                                                                                                                                                    ФОТ сп
= 24300 + 7290 + 303,75 = 31893,75 руб.                                                                                                    
                                                                                                                             

Фонды оплаты труда управленческого персонала представлены в таблице 14.



Таблица 14



ФОТ обслуживающего персонала:


Разряд 1:                                                                                                                                           ЗПт = 450*12*3= 11700руб.
                                                                                                    
                                                                                                                                                                                                                                                          П = 11700*0,3 = 3510руб.
                                                                                                   
                                                                                                                                                                                                                                                       ЗПсп = 11700 +3510  =  15210руб.
                                                                                                    
                                                                                                                                                                                                                                           ЗПд = 15210 * 0,1=  1521 руб.                                                                                                   
                                                                                                                                                                                                                                                                                Врк = 450*0,15 = 67,5
руб.                                                                                                    
                                                                                                                                                                                                                                             ФОТсп
= 15210+ 67,5 = 15277,5руб.
                                                                                                   
                                                                                                                             


    продолжение
--PAGE_BREAK--Разряд 5:                                                                                                                                           ЗПт = 680 * 12 * 5 = 40800 руб.                                                                                                   
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      П = 40800 * 0,3 = 12240 руб.                                                                                                   
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            ЗПсп = 40800 + 12240 =  53040 руб.                                                                                                   
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          ЗПд = 53040 * 0,1 = 5304руб.                                                                                                   
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Врк = 680 * 0,15 = 102 руб.                                                                                                    
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     ФОТсп
= 40800 + 5304 + 102  = 46206 руб.                                                                                                   
                                                                                                                                                                                                                                                                                                                                                                           


Разряд 6:                                                                                                                                           ЗПт = 750 * 12 * 3 =  19500руб.                                                                                                                                                                                                     П = 19500* 0,3 = 5850руб.
                                                                                                   
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              ЗПсп = 19500+ 5850 = 25350руб.
                                                                                                   
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          ЗПд = 25350 * 0,1=  2535 руб.                                                                                                   
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Врк = 750 * 0,15 = 112,5 
руб.                                                                                                   
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 ФОТсп
=  25350 + 112,5 = 25462,5руб

Фонд оплаты труда обслуживающего персонала представлены в таблице 15.
Таблица 15



5.5.
Средняя месячная заработная плата.

Средняя месячная заработная плата одного рабочего предприятия определяется по формуле 7.

ЗПсм = ФОТоб \ (12 * Ррб) (7)

где ФОТоб общий годовой фонд оплаты труда по предприятию всего персонала,

Роб— общая численность персонала предприятия.

Расчет общего ФОТ и средней месячной оплаты труда представлен в таблице 16, в которой указаны категории работников, их численность ФОТ данной категории работников и средняя месячная зарплата одного работника каждой категории.

Таблица 16

Категории работников

Численность, чел.

Годовой фонд оплаты, руб.

Средняя заработная плата, руб.

Основные рабочие

131

1 056 065,37

671,79

Вспомогательные рабочие

25

329 068,30

1 096,89

Специалисты

18

367 221,75

1 700,1

Управленческий персонал

4

120629,25

2 513,1

Обслуживающий персонал

11

86 946,00

658,68

ИТОГО

189


1 959 930,67

864,16


6.

Финансово-экономические результаты

6.1. Себестоимость и прибыль предприятия.

В этом разделе необходимо составить калькуляцию на выпуск каждого изделия. Расчет полной себестоимости одного изделия проводится по формуле 8.

Сп = Спр + Кр(8)

Где:  Сп — полная себестоимость,                                                                                                           Спр — производственная себестоимость,                                                                                              Кр — коммерческие расходы (приняты в размере 11% от Спр).

Зарплата производственных рабочих рассчитывается по формуле (9).

Зпроиз = (ФОТос +ФОТвс)/(
Сетевая плата
+ Чип) (9)

Зпроиз = (1 056 065,37+ 329 068,30)/(4600 + 7800) = 111,7


Где: Сетевая плата– общее количество выпуска по плану сетевых плат,                                                                      Чип — общее количество выпуска по плану чипов.

0 Расчет себестоимости продукции по статьям калькуляции представлен в таблице 17.

Таблица 17



*Отчисления на Единый социальный налог (ЕСН)составляет 35,6% от зарплаты производственных рабочих, плюс 0,2% травматизм рабочих

*Прямые затраты— это сумма затрат: сырье и материалы, покупные комплектующие изделия и полуфабрикаты, топливо и энергия для технологических целей, заработная плата производственных рабочих, отчисления на ЕСН.                         

*Общепроизводственные расходы составляют 20% от прямых затрат.

*Общехозяйственные расходы составляют 15% от прямых затрат.              

*Производственная себестоимостьэто сумма прямых затрат, общепроизводственных расходов, общехозяйственных расходов.                                                                      

*Коммерческие расходыприняты в размере 11% от производственной себестоимости.                                                                                                              

*Коммерческая себестоимостьсумма коммерческих расходов и производственной себестоимости.                                                                                                                    

*Прибыль по принятому нормативу рентабельностипринята в размере 9% от полной себестоимости.                                                                                                                      

*Оптовая ценасостоит из суммы полной себестоимости и прибыли по принятому нормативу рентабельности.                                                                                                                   

*Отпускная цена предприятия состоит из оптовой цены и НДС (отсутствует).
Прибыль от продажи товаров рассчитывается по формуле 10.

Прп = (Цпр — Сп) * Рпр(10)

Прп1 = (455,05— 376,11)*4600 = 363 124 руб.                                                                                    Прп2 = (394,54— 326,16)*7800 = 533 364руб.

Прибыль общая по двум видам продукции определяется по формуле(11):

Прп = Прп1 +Прп2 (11)

Прп = 363124+ 533364
=     продолжение
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