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EN
The considered issue refers to manufacturing in conditions of variable human resource needs. The aim of the paper was to develop the method for determining the structure of employment from the viewpoint of desired employee skills and qualifications, including multiskilling. The method was verified on the example of production data of the company manufacturing glass shielding systems in conditions of customized production.
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PL
Koszty pracy stanowią ważny obszar wszechstronnych analiz dokonywanych w gospodarce polskiej w celu zwiększenia jej efektywności. Przedmiotem analizy niniejszego artykułu są koszty pracy w gospodarce polskiej w latach 2010-2014. Analizę przeprowadzono w oparciu o dane Głównego Urzędu Statystycznego. Dotyczyła ona następujących obszarów tematycznych: przeciętne wynagrodzenie miesięczne, płacowe i pozapłacowe koszty pracy, koszty pracy w różnych sekcjach gospodarki narodowej i w różnych sektorach własności. Wnioski z przeprowadzonej analizy mogą być wykorzystane dla różnych potrzeb krótko- i długoterminowego procesu decyzyjnego, na szczeblu mikro i makro w gospodarce.
EN
Labour costs constitute the important area of many-sided analyses made in the Polish economy in order to increase her effectiveness. An object of analysis of the present article are labour costs in the Polish economy in 2010-2014 years. They carried out an analysis based on data of the Central Statistical Office and concerned the following thematic areas: monthly average salary, payroll and non-pay labours cost, labour costs in various sections of the national economy and in various sectors of the property. Conclusions from conducted analysis can be used for different needs of briefly and of long-term decision-making processes, both at the micro and macro level in the economy.
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Content available Koszty pracy przedsiębiorstwa górniczego
PL
W artykule przedstawiono analizę kosztów pracy na przykładzie przedsiębiorstwa górniczego. Ze względu na poufność wykorzystanych w publikacji danych przedsiębiorstwo oznaczono symbolem X. Analizie poddano składniki kosztów pracy ponoszonych przez badane przedsiębiorstwo w związku z zatrudnieniem pracowników. Rozważania przeprowadzono dla okresu obejmującego lata 2011–2013.
EN
This paper presents the analysis of labour costs illustrated with an example of a mining company. The confidentiality of data used in the publication on the company marked as X was taken into account. The analysis concerns the components of the labour costs connected with employment. The study was performed for the period of 2011-2013. The structure of obligatory components of labour costs was assessed concerning, among others, wage and non-wage components.
4
Content available remote Analiza wynagrodzeń w gospodarce narodowej w Polsce w latach 2006-2012
PL
W praktyce życia gospodarczego koszty pracy są identyfikowane głównie z wynagrodzeniami. W artykule przedstawiono i przeanalizowano w oparciu o dane Głównego Urzędu Statystycznego (GUS) zmiany, które zachodziły na rynku pracy w zakresie przeciętnych wynagrodzeń nominalnych w gospodarce narodowej Polski w latach 2006-2012. Z zaprezentowanych danych wynika, że poziom średniego miesięcznego wynagrodzenia w Polsce należy do najniższych w Unii Europejskiej. W analizowanym okresie przeciętne miesięczne wynagrodzenie w kolejnych latach wzrastało. Miało to miejsce we wszystkich sektorach polskiej gospodarki. Występowało jednak zróżnicowanie poziomu wzrostu w różnych regionach kraju. Najwyższy poziom wzrostu miał miejsce w regionie centralnym, a najniższy w regionie wschodnim. Wynagrodzenia w sektorze publicznym rosły szybciej niż w sektorze prywatnym, co można wiązać z oderwaniem decyzji płacowych od czynników ekonomicznych w jednostkach sektora publicznego. Nastąpił wyraźny wzrost wynagrodzeń w jednostkach sektora finansowego.
EN
In practice of economic life labours cost mainly are being identified with the wages and salaries. In the article were presented and analysed changes happening in average monthly gross wages and salaries in the Polish economy in 2006-2012 years based on data from Central Statistical Office. From presented data it appears that the level of the average monthly gross in Poland is included to lowest in the European Union. In the analysed period a rise in the average monthly wages and salaries appeared towards the previous year. A wage and salary increase was recorded in the analysed period in all sectors of the Polish economy, however about the diversified size in different provinces. The highest level of the height took place in the central region, and lowest in eastern. The wages and salaries in the public sector grew faster than in the private sector, what was associated with tearing payroll decisions away from economic factors in public units. A distinct wage and salary increase was written down in financial sectors of the state.
EN
The evaluation of rationality of the level and structure of public use organization overheads has been carried out on a chosen association compiling financial statements. Source data which have been taken from accountancy filings, balance sheets, profit and loss statements. enable to establish the level and labour costs pattern in years 2008-2009 as well as directions of their improvements for the years to come. From analysis of labour costs in the chosen public use organization result the following conclusions: 1. High participation of administrative restrictions in total labour costs; 2. Dominance in labour costs of the base salary; 3. Wide applying alternative employment statuses; 4. Low sick leave; 5. The remuneration in the chosen public use organization exceeded the analogous remuneration in non-governmental organizations in Poland; 6. The public use organization has favourable conditions for generating the positive result of activity.
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Content available remote Koszt pracy jako kategoria ekonomiczno-finansowa i rachunkowa
EN
In the process of economic management we are always faced with making choices from among available possibilities, while every decision entails costs, which in economics is named as opportunity cost. The concept of opportunity costs allows one to understand the differences in the accounting mode, i.e. outlays incurred, and the real costs viewed from the point of view of economics. Prerequisites for undertaking economic decisions are created by economic calculus which enables controlling, accounting and evaluating a given entity’s effectiveness. The basis for economic calculus is the cost reckoning based on adequate classification. An important part of this costreconing consists of labour costs, which means the value of labour used in order to create certain defined products or services rendered. Understood in such a way this constitutes an economic category. Cost of labour is also a social category characterizing activities of both economic entities and the national economy. Judged from the financial standpoint cost of labour incurred by an economic entity are outlays expressed in value and connected with the human factor irrespective of the source of their financing. Labour costs constitute first of all a microeconomic category, and in this aspect they are also an accounting category as in companies they are included in the entity’s prime costs. In the subject’s bibliography one may not find an accepted and equivocal definition of labour costs that would be adopted by the majority of economists. These differences apply to all aspects of labour costs and are connected with the number of components which are included in their scope. The scope of the labour costs notion has undergone changes in time and space and is dependent upon the current economic and legal conditions.
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Content available remote Określanie kosztów pracy na przykładzie przedsiębiorstwa produkcyjnego
EN
In present changeable environment of running the company, the planning process including especially cost planning has a special meaning. No company may allow to improvise that's way a rational system of cost planning should be developed. To offer the competitive prices the company must be able to determine precisely a products cost. For the cost planning system labour costs play an important role. They include all expenses covered by an employer and concerned with people involved in business activity. Developed Structure of the labour cost consists of different elements, such as wages and salaries, costs of insurance rates, social charges, training and personnel development costs, costs of ensuring work hygiene and safety and others. The knowledge of the labour costs is important for their rationalisation and optimisation from viewpoint of quantitative and qualitative employment Structure due to company's development strategy. The account and analysis of the labour costs provide the basis for making many managerial decisions. The study of the labour cost aims at providing the managers with the detailed data about expenses carried on labour and making appropriate decision on better and effective use of human resources. The major part of the labour costs is compensation, which consists of many components. Among them the more important is the basic pay. To be motivating and objective it should be determinant of the job content; that means job's requirements. All this is taken into account during the process of job evaluation. The basic pay is usually supported by variable payment components such as bonuses or rewards, which should be implemented to the company's remuneration system in proper way. The properly designed bonus system should be concerned with results obtained by company as a whole, next with results obtained by particular departments or teams and finally with achievements of particular employees. Rationalization of labour costs Structure aims at seeking the rational links between expenditure for labour and results of work within workplace, group of workplaces, department as well as whole organisation. To compare labour costs on particular workplaces and to forecast changes in labour costs, the knowledge about basic rates, other remuneration components and material environment is needed. This knowledge is provided by well prepared, implemented and maintained job evaluation and pay differentiation system. From viewpoint of production process planning and control it's very important to know how many and what kind of employees are required in a given period. Knowing the ąuantity and quality of needed resources we can estimate the time of order completion as well as the labour costs related to employees involved in the manufacturing processes. The problem of human resources planning is complex because human factor is the most unforeseeable. It is very difficult to foresee future human behaviour, absenteeism. Additionally, the labour law introduces many limitations related to way and time of human resources use.
8
Content available remote Koszty pracy przedsiębiorstwa górniczego wytwarzającego kruszywo piaskowcowe
PL
Na przykładzie kopalni "Klęczany", będącej znaczącym producentem kruszyw naturalnych łamanych z piaskowca karpackiego, przeprowadzono analizę kosztów pracy, analizę wynagrodzenia pracowników podstawowych grup zawodowych ruchu zakładu górniczego, tj. wiertaczy, operatorów, kierowców, przeróbkarzy, warsztatowców. Podano składniki i potrącenia obligatoryjne, wynagrodzenia brutto pracownika oraz tzw. "pochodne od wynagrodzeń", a także dodatkowe koszty ponoszone przez kopalnię w związku z zatrudnieniem pracownika. Rozważania ogólne przeprowadzono dla okresu 2002-2006, zaś szczegółowe dla 2006 r.
EN
Using "Klęczany" mine as an example, being a significant producer of all-in aggregates crushed from Carpathian sandstone, an analysis of labour costs, analysis of workers pay of the basic occupational groups of a mining plant operation it means drillers, operators, drivers, preparation workers and shopmen, has been carried out. Components and obligatory deductions from worker.s gross pay are given as well as costs, so called "derivatives from the pay", and also the costs born by a mine in connection with employment of the worker. The general considerations are carried out for the years 2002-2006, and the detailed ones for the year 2006.
9
Content available remote Instytucjonalne aspekty kosztów pracy - wybrane zagadnienia
PL
W artykule starano się wykazać, że wysokie koszty pracy to w pewnym stopniu efekt przyjętych rozwiązań w zakresie czasu pracy oraz sposobu ustalania płacy minimalnej. Przykładowo, zmiany w kodeksie pracy powinny sprzyjać zatrudnieniu, a więc zmniejszać obciążenia płac dodatkowymi kosztami.
EN
The author of the article has shown that the high labour costs are to some extending the effects of some solutions to the problems of working time and establishing the minimal pay. The changes in the labour law, for example, should be favourable to employment, so additional costs charged on salaries and ranges should be lowered.
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