Реферат: Организация производства комплектующих для персональных ЭВМ

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 = 118560 руб.                                                                                                       П  =  118560*0,3=35568  руб.                                                                                                                                                                                                                                                       Зпос  = 118560 + 35568 = 154128 руб.                                                                                                    ЗПд =154128*0,1=15412,8 руб.                                                                                                                                                                                                                                      Врк = (154128+15412,8)*0,15=25431,12 руб.                                                                                                                                                                                                                                 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 = 73750 руб.                                                                                                                  П =  73750*0, 3= 22125 руб.                                                                                                                                                                                                                                                                                                                                                                                                                                                   ЗПос  =  22125+ 73750 = 95875 руб.                                                                                      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.

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 = 14047,02 руб.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         П = 14047,02 * 0,3 = 4214,106 руб.                                                                                                                                                                                                                                                                                                                                                                                                                                                                     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.                                                                                                                                                                                                                                                                                                                                                            

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.

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