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Labor costs in a construction company in the Czech Republic – a case study

Kocourkova Gabriela, Vitkova Eva, Pelcak Svatopluk

Przegląd Naukowy Inżynieria i Kształtowanie Środowiska

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2023

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Vol. 32, No. 4

376--391

EN

This article focused on quantifying the company’s total labor costs in percent. Moreover, it aimed to show the labor costs on a construction contract both from the terms of the company’s labor costs of its own employees and the subcontractors’ labor costs. Have been accurately quantified the total labor costs in the company from the profit and loss statement of the selected construction company, on which the case study was based, shows that the average percentage representation of labor costs, which include wage costs and social and health insurance costs, is 15.30%. However, when all the costs associated with employees as a labor force are identified in detail, it is evident that the total labor costs represent 31.82% of the sales remuneration. It results in the doubled value.

2

Relationship of labour costs and labour productivity with foreign direct investment in the V4 countries

Hudáková Jarmila, Papcunová Viera, Štubňová Michaela, Urbaníková Marta

Polish Journal of Management Studies

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2020

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Vol. 22, No. 2

173--186

EN

The aim of this paper was to determine the impact of labour costs and labour productivity on foreign investors when deciding on the placement of their investments in a given country. The relationship between labour costs and labour productivity and the inflow of foreign direct investment was examined. The data necessary for the analysis were obtained from the ILOSTAT database. The analysis for the V4 countries was demonstrated, i.e. the Czech Republic, Hungary, Poland and the Slovak Republic for the period of 2004 to 2018. Correlation analysis was performed to examine the statistical dependence of time series. In the analysis of aggregate data for the V4 countries, was observed only a moderate correlation between the amount of foreign direct investment and indicators of productivity and labour costs.

PL

Celem pracy było określenie wpływu kosztów pracy i wydajności pracy na inwestorów zagranicznych przy podejmowaniu decyzji o lokowaniu inwestycji w danym kraju. Zbadano zależność między kosztami pracy a wydajnością pracy a napływem bezpośrednich inwestycji zagranicznych. Dane niezbędne do analizy uzyskano z bazy danych ILOSTAT. Przedstawiono analizę dla krajów V4, tj. Czech, Węgier, Polski i Słowacji za lata 2004-2018. Analizę korelacji przeprowadzono w celu zbadania zależności statystycznych szeregów czasowych. W analizie danych zagregowanych dla krajów V4 zaobserwowano jedynie umiarkowaną korelację między wielkością bezpośrednich inwestycji zagranicznych a wskaźnikami produktywności i kosztów pracy.

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Kształtowanie struktury kwalifikacyjnej zatrudnienia w warunkach produkcji kastomizowanej

Mleczko J., Baron-Puda M.

Zarządzanie Przedsiębiorstwem

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2017

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Vol. 20, nr 3

32--38

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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Koszty pracy w gospodarce polskiej w latach 2010-2014

Kuczyńska-Cesarz A.

Nowoczesne Systemy Zarządzania

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2016

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T. 11, nr 1

117--131

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.

5

Koszty pracy przedsiębiorstwa górniczego

Trzaskuś-Żak B., Gałaś Z., Sierpień M., Borowiec R.

Przegląd Górniczy

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2015

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T. 71, nr 8

104--107

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.

6

Analiza wynagrodzeń w gospodarce narodowej w Polsce w latach 2006-2012

Kuczyńska-Cesarz A., Oleś M.

Nowoczesne Systemy Zarządzania

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2014

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T. 9, nr 1

219--245

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.

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Koszty pracy na przykładzie wybranej organizacji pożytku publicznego

Kuczyńska-Cesarz A.

Nowoczesne Systemy Zarządzania

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2012

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T. 7, nr 1

297--309

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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Znaczenie czynnika wiedzy w kształtowaniu kosztów pracy

Załoga W.

Nowoczesne Systemy Zarządzania

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2011

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T. 6, nr 1

301--314

EN

Contemporary management doctrine in the era of educated workers is connected with effective use of skills and knowledge. These elements increase the importance of the factor knowledge in every area of operations in a business environment. Enterprises achieve progress in modern world, who build potential of competitiveness to expedient manner. Human capital is one of very important factor guaranteeing superiority market. Modern organizations their activities mainly base on knowledge, which is treated as an intangible asset while having a great relationship with the shaping of labor costs. This publication exposes the importance of the knowledge factor in shaping the organization in terms of labor costs.

9

Badanie wpływu kosztów pracy na rozwój przedsiębiorstwa

Kuczyńska-Cesarz A.

Nowoczesne Systemy Zarządzania

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2011

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T. 6, nr 1

295--299

EN

Evaluation of economic activity can be done using the model systems of inequality (the models of sequential implication) for determining whether the factors of production in the company are used extensively or intensively. Manifestation of extensive management is growth of fixed and current assets, employment growth. Intensive management means higher productivity and profitability of the operation, efficient use of assets. In system of synthetic evaluation of financial result the model systems of inequality based on quantitative indicators (employment rates, wage levels) and qualitative (productivity and profitability of work, productivity, wages) based on labor costs allow the verification of economic results in the enterprise.

10

Koszt pracy jako kategoria ekonomiczno-finansowa i rachunkowa

Lisiecki L.

Nowoczesne Systemy Zarządzania

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2010

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T. 5, nr 1

51--62

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.

11

Określanie kosztów pracy na przykładzie przedsiębiorstwa produkcyjnego

Baron-Puda M.

Zarządzanie Przedsiębiorstwem

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2009

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Vol. 12, nr 1

2-12

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.

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Koszty pracy przedsiębiorstwa górniczego wytwarzającego kruszywo piaskowcowe

Gałaś Z.

Przegląd Górniczy

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2007

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T. 63, nr 10

12-15

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.

13

Instytucjonalne aspekty kosztów pracy - wybrane zagadnienia

Grzesiok F.

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

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2001

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z. 3

95-106

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.