Checking the Total Salary Fund Usage Status of Production Workers

4.4.2.2. Average salary index

Average salary is a synthetic indicator reflecting the income of workers in the production and business process, including the following indicators:

a. Average hourly wage

Average hourly wage = Total payroll (4.41)

Total LVTT working hours

The average hourly wage reflects the income of workers in one working hour.

b. Average daily wage:

Average daily salary = Total salary fund (4.42)

Total number of working days LVTT

Good

Average salary

=

Army day

Average hourly wage

Number of working hours LVTT

x

average in 1 day

(4.43)

The average daily wage reflects the income of workers during a working day.

c. Average monthly (quarterly, yearly) salary:

Average monthly salary (quarterly, yearly)

= Total salary fund(4.44) Average number of employees

Good

Average salary

=

month (quarter, year)

Average hourly wage

Average number of working days

x

army of 1 CN in the period

(4.45)

Average monthly (quarterly, yearly) salary index, reflecting employees' income in a certain period of time, is used to analyze the fluctuations of the total salary fund of the entire enterprise.

4.4.3. Check the status of total salary fund usage of production workers

To evaluate the fluctuation of total salary fund between 2 periods, or to evaluate the level of completion of total salary fund plan, the following 2 methods can be used:

a. Check by simple method

Take the actual salary fund used in the research period (report) compared with the salary fund of the planned period (base period)

- Relative numbers:

F

I F 1

F K

x 100%

(4.46)

- Absolute number:

 F F 1 F K

In there:

+ F 0 : total salary fund of the original period.

+ F 1 : total salary fund of the research period (reporting period)

(4.47)

Comment: How much (times, %) has the total actual salary fund used in the research period increased (decreased) compared to the planned period? Specifically, how much has it increased (decreased)? The situation of saving (wasting) salary fund usage has not been assessed.

b. Check by method related to production results

Determined by comparing the actual period (reported) payroll with the planned period (base period) payroll adjusted with the production plan completion rate.

- Relative numbers:

I F 

F 1

F x Q 1

x 100%

(4.48)

Q

K

K

- Absolute number:

 F F F x Q 1

(4.49)

Q

1K​

K

Comment: The calculation results of this method reflect how much (%) and specifically how much (money) the actual salary fund used is wasted or saved compared to the plan:

+ If:

F F x Q 1

Q

1K​

K

Situation of total wasted salary fund use

+ If:

F F x Q 1

Q

1K​

K

Situation of total salary savings fund usage

+ If:

F F x Q 1

Q

1K​

K

The situation of using the total salary fund is in accordance with the plan.

4.4.4. Analysis of the income situation of employees in the enterprise

4.4.4.1. Analyze the factors affecting the fluctuation of total salary fund of direct production workers.

The analysis is performed using the following equation analysis methods:

a. Economic equations reflect the relationship between the total wage fund of production workers and factors of average wages and labor utilization.

F f L . L

(4.50)

In the case of a whole consisting of many parts participating in production, we have:

Or:

 F f  L

 F f L . d L  L

(4.51)

(4.52)

b. The economic equation reflects the relationship between the total wage fund of production workers and three factors.

F  H ' F .W L . L

In there:

(4.53)

+ (H' F ): wage consumption rate for a unit of production result,

+ (W L ): business, average productivity per worker

+ ( L ): average number of production workers

c. The economic equation reflects the relationship between the total wage fund of production workers and the factors

F  f .W ' T . Q

In there:

+ f: Unit price of salary of 1 unit of wasted labor

(4.54)

+ W'T : Labor consumption efficiency to produce a unit of business production results

+ Q: Production and business results created during the period

d. Analyze the efficiency of using salary fund of direct production workers

The analysis is performed through calculation and comparison of the following indicators:

- Productivity of total salary fund ( HF )

Productivity

total payroll = Or:

Production results (Q) Total salary fund of direct production workers

H Q

F F

(4.55)

- Profit margin calculated on total payroll ( R F )

Profit margin on total payroll Or:

= Business profit Total salary fund of direct production workers

R M x 100%

F F

(4.56)

In which: M can use net profit, gross profit, profit before or after tax.

- Efficiency of using salary fund for 1 unit of production and business results ( H'F )

F

H ' F  Q

(4.57)

4.4.4.2. Analysis of factors affecting fluctuations in average wages across the enterprise

A certain type of product of an enterprise is produced by many workers with different income levels, so to analyze the factors affecting the fluctuations of the average salary of the whole enterprise, we apply the following formula:

Average salary of 1 employee in the whole enterprise:

f

In there:

 f i . Li​

L i

(4.58)

+ f : average salary of a worker in the whole factory.

+ f i : average salary of a worker in (team, group, workshop)

+ L: average number of workers

d L : structure of labor cost, (symbol: d)

From the above economic equation, we build a system of indexes used to analyze the fluctuations in average wages throughout the enterprise.

- Relative numbers:

f 1 

f 0

f i 1 . L i 1

L i 1

f i 0 . L i 1

L i 1

f i 0 . L i 1

x L i 1

f i 0 . L i 0

L i 0

(4.59)

- Absolute number:

f f

f i 1 . L i 1 f i 0 . L i 1 f i 0 . L i 1 f i 0 . L i 0 

(4.60)

1 0 

 L L  L L  

i 1

i 1   i 1

i 0 

Comment: The actual increase (decrease) in average salary of the whole enterprise compared to the plan is affected by 2 factors:

- Due to the impact of salary changes of each department.

- Due to the impact of changes in the labor structure of each department.

4.4.4.3. Analysis of factors affecting the fluctuation of the total payroll fund of the entire enterprise

The relationship between these factors and the total payroll and business of the enterprise is reflected through the following economic equations:

F f  Li​

Substituting the average salary formula into the equation we get:

F  f i . Li ​L

i

(4.61)

(4.62)

L i

Good

F f i.d L i​ Li​

(4.63)

- Relative numbers:

F 1 f 1 . d L 1L 1 xf 0 . d L 1L 1 xf 0 . d L 0L 1

(4.64)

F 0 f 0 . d L 1L 1 f 0 . d L 0L 1 f 0 . d L 0L 0

- Absolute number:

 F 1 F 0  f i 1 . d L i 1 L i 1  f i 0 . d L i 1 L L i 1 

 f i 0 . d L i 1 L i 1  f i 0 . d L i0 L L i 1 

 f i 0 . d L i0 L i 1  f i 0 . d L i0 L L i0 

(4.65)

Comment: The increase (decrease) in the actual total salary fund compared to the plan is affected by 3 factors:

- Due to the impact of salary changes of each department.

- Due to the impact of changes in the labor structure of each department.

- Due to the impact of changes in the number of workers.

QUESTIONS AND EXERCISES

1. Method of calculating the number of employees in the enterprise's list? Give an illustrative example.

2. Methods of labor structure statistics? Give an illustrative example.

3. Statistics on the number of employees employed by the enterprise?

4. Statistics on labor time usage calculated by working days?

5. Statistics on labor time usage calculated by working hours?

6. Present the indicators for analyzing the situation of labor time use of production workers.

7. Present the concept and method of calculating labor productivity indicators.

8. Present labor productivity indicators and average salary indicators.

9. Apply the method of system of indicators to analyze the fluctuation of factors related to labor, labor productivity and wages to the analysis index.

10. Analyze the relationship between labor productivity growth rate and average wage growth rate.

11. There are documents on the labor situation in the list of an enterprise in May and June of the reporting year as follows:

*) The number of employees managed on May 1 was 50 people, on May 5 it increased by 10 people, on May 13 it increased by 6 people, on June 10 there were 2 people asking to transfer to another job location.

*) Number of production and business employees: on May 1, there were 1,120 people; on May 10, 200 more people were recruited; on June 20, 60 people were laid off.

*) Number of service workers: 20 people on May 1st, 4 people quit on June 6th, 10 more people recruited on June 15th.

Requirement: Calculate the following indicators for each month:

a. Average number of workers on the list?

b. Labor structure in the average list.

12. There are documents on the labor situation at a company in the last 6 months of the reporting year as follows:

- Number of employees on 01/01/12: 500 workers

- Number of employees increased in the third quarter: 50 workers

- Number of employees decreased in the third quarter: 10 workers

- Number of employees increased in the 4th quarter: 40 workers

- Number of employees decreased in the 4th quarter: 20 workers Requirements:

a. Calculate the average number of employees of the company in each quarter?

b. Given that the production value in the second quarter increased by 10% compared to the first quarter, how do you calculate and evaluate the company's labor situation?

13. There are data on the situation of labor time usage of construction production workers at a factory in the first 2 quarters of 2014 as follows:

Target

Quarter I	Quarter II
1. Actual number of working days in the regime	33,200	31,530
2. Number of holidays and Sundays	6,500	7,000
3. Number of annual leave days	1,200	1,000
4. Number of days absent	2,500	2,650
5. Number of days off work	1,600	1,500

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The survey results of the study are completely consistent with the gender ratio in the population structure of Vietnam in general and Hanoi in particular (Male/Female: 49/51). - Age structure: 36.6% of respondents are <23 years old, equivalent to 306 people. People from 23-34 years old accounting for the highest proportion: 44.8% equivalent to 374 people, people aged 35-45 and >45 are 70 and 85 people equivalent to 8.4% and 10.2% respectively. Looking at the results of this survey, we can see that the young people - youth account for a large proportion of the total number of people participating in the survey. Meanwhile, the middle-aged people including two age groups of 35 - 45 and >45 have a low rate of participation in the survey. This is completely consistent with the reality when Mobile Marketing is identified as a Marketing service aimed at young people (people under 35 years old). - Structure by educational level: among 835 valid responses, 541 respondents had university degrees, accounting for the highest proportion of ~ 75%, 102 had secondary school degrees, ~ 13.1%, and 93 had post-graduate degrees, ~ 11.9%. - Occupational structure: office workers and civil servants are the group with the highest rate of participation with 39.4%, followed by students with 36.6%. Self-employed people account for 12%, retired housewives are 7.8% and other occupational groups account for 4.2%. The survey results show that the student group has the same rate as the group aged <23 at 36.6%. This shows the accuracy of the survey data. In addition, the survey results distributed by occupational criteria have a rate almost similar to the sample division rate in chapter 3. 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(Table 4.5) Table 4.5: Number of SMS messages received per day Frequency Ratio (%) Valid Percentage Cumulative Percentage Valid <3 news 175 21.0 21.0 21.0 3-10 news 436 55.0 55.0 76.0 >10 news 197 24.0 24.0 100.0 Total 835 100.0 100.0 When comparing the data of the two result tables 4.4 and 4.5, we can see the reasonableness between the ratio of the number of messages sent and the number of messages received daily by the interview participants. 4.3 Current status of SMS advertising and Mobile Marketing According to the interview results, in the 3 months from the time of the survey and before, 94% of respondents, equivalent to 785 people, said they received advertising messages, while only a very small percentage of 6% (only 50 people) did not receive advertising messages (Table 4.6). 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• Pre-tax Profit of Bidv Tien Giang in the Period 2011-2015 zt2i3t4l5ee zt2a3gsnon-credit services, joint stock commercial bank zt2a3ge zc2o3n4t5e6n7ts At that time, the Branch had to set aside a provision for credit risks, which reduced the Branch's income. Chart 2.2. Pre-tax profit of BIDV Tien Giang in the period 2011-2015 Unit: Billion VND 140 120 100 80 60 40 20 0 63.3 80.34 89.29 110.08 131.99 2011 2012 2013 2014 2015 Profit before tax (Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24]) However, through chart 2.2, it can be seen that BIDV Tien Giang's profit is still increasing continuously, and its operating efficiency is currently leaking. This is a contribution of non-credit services, and this service segment will be increasingly focused on growth by BIDV Tien Giang to ensure the highest profit safety because credit activities have many potential risks. At the same time, focusing on developing non-credit services is consistent with one of the contents of restructuring the financial activities of credit institutions in the project "Restructuring the system of credit institutions in the period 2011-2015" approved by the Prime Minister in Decision No. 254/QD-TTg dated March 1, 2012 [14]: "Gradually shifting the business model of commercial banks towards reducing dependence on credit activities and increasing income from non-credit services". 2.2. Current status of non-credit service development at BIDV Tien Giang. 2.2.1. BIDV Tien Giang has deployed the development of non-credit services in recent times. Along with the development of the Head Office, BIDV Tien Giang's products and services are constantly improved and deployed in a diverse manner to ensure provision for many different customer groups in the area: individual customers, corporate customers, and financial institutions. Typical services are as follows: Payment services, treasury services, guarantee services, card services, trade finance, other services: Western Union, insurance commissions, consulting services, foreign exchange derivatives trading, e-banking services,... 2.2.1.1. Payment services: In accordance with the Prime Minister's Project to promote non-cash payments in Vietnam [15], banks in Tien Giang province have continuously developed payment services to reduce customers' cash usage habits through card services and electronic banking services such as: salary payment through accounts, focusing on developing card acceptance points, developing multi-purpose cards, paying social insurance by transfer, paying bills through banks, etc. Chart 2.3. Net income from payment services in the period 2011-2015 Unit: Million VND 6000 5000 4000 3000 2000 1000 0 3922 4065 4720 5084 5324 2011 2012 2013 2014 2015 Net income from payment services (Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24]) Along with the technological development of the entire system, BIDV Tien Giang has a payment system with a fairly stable transaction processing speed, bringing many conveniences to customers. The results of observing chart 2.3 show that the income from payment services that the Branch has achieved has grown over the years but the speed is not high and the products are not outstanding compared to other banks. Domestic payment products such as: Online bill payment, electricity bills, water bills, insurance premiums, cable TV bills, telecommunications fees, airline tickets, etc. bring many conveniences to customers. Regarding international payment, this is an indispensable activity for foreign economic activities, BIDV Tien Giang is providing international payment methods for small enterprises producing agriculture, aquatic food and seafood that have credit relationships with banks in industrial parks in Tien Giang province such as: money transfer, collection, L/C payment. 2.2.1.2. Treasury services: BIDV Tien Giang always focuses on ensuring treasury safety and currency security, always complies with legal regulations, and minimizes risks in operations such as: counting and collecting money from customers, receiving and delivering internal transactions, collecting from the State Bank (SBV) or other credit institutions, receiving ATM funds, bundling money, etc. BIDV Tien Giang's treasury service management department is always fully equipped with modern machinery and equipment such as: money transport vehicles, fire prevention tools, money counters, money detectors, magnifying glasses, etc. to ensure absolute safety in treasury operations, immediately identifying real and fake money and other risks that may affect people and assets of the bank and customers. In addition, implementing regulation 2480/QC dated October 28, 2008 between the State Bank of Tien Giang province and the Provincial Police on coordination in the fight against counterfeit money, in the 3-year review of implementation, BIDV Tien Giang discovered, seized and submitted to the State Bank of Tien Giang province 475 banknotes of various denominations and was commended by the Provincial Police and the State Bank of Tien Giang province [17]. Chart 2.4. Net income from treasury services in the period 2011-2015 Unit: Million VND 350 300 250 200 150 100 50 0 105 122 309 289 279 2011 2012 2013 2014 2015 Net income from treasury services (Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24]) However, as shown in Figure 2.4, income from treasury operations is not high and fluctuates. Specifically, in the period 2011-2013, net income increased and increased most sharply in 2013, then in the period 2013-2015, there was a downward trend. This fluctuation is due to the fact that fees collected from treasury services are often very low and can even be waived to attract customers to use other services. 2.2.1.3. Guarantee and trade finance services: BIDV Tien Giang, thanks to the advantages of the province and the favorable location of the Branch, has continuously focused on developing income from guarantee services and trade finance. Chart 2.5. Net income from guarantee and trade finance services in the period 2011-2015 Unit: Million VND 14000 12000 10000 8000 6000 4000 2000 0 5193 5695 2742 3420 8889 3992 11604 12206 5143 5312 2011 2012 2013 2014 2015 Net income from guarantee services Net income from Trade Finance (Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24]) Through chart 2.5, we can see that BIDV Tien Giang's income from guarantee services and trade finance has grown over the years. The reason is: Among BIDV Tien Giang's corporate customers, the construction industry is the industry with the highest proportion of customers after the trading industry, this is a group of customers with potential to develop guarantee services. The second group of customers is corporate customers in the fields of agricultural production, livestock and seafood processing with high import and export turnover in the area. are the target of trade finance development. In addition, BIDV Tien Giang also focuses on continuously developing these customer groups to increase revenue for many other products and services in the future. 2.2.1.4. Card and POS services: As a service that BIDV Tien Giang has recently developed strongly, it can be said that this is a very potential market and has the ability to develop even more strongly in the future. Card services with outstanding advantages such as fast payment time, wide payment range, quite safe, effective and suitable for the integration trend and the Project to promote non-cash payments in Vietnam. Cards have become a modern and popular payment tool. BIDV Tien Giang early identified that developing card services is to expand the market to people in society, create capital mobilized from card-opened accounts, contribute to diversifying banking activities, enhance the image of the bank, bring the BIDV Tien Giang brand to people as quickly and easily as possible. BIDV Tien Giang is currently providing card types such as: credit cards (BIDV MasterCard Platinum, BIDV Visa Gold Precious, BIDV Visa Manchester United, BIDV Visa Classic), international debit cards (BIDV Ready Card, BIDV Manu Debit Card), domestic debit cards (BIDV Harmony Card, BIDV eTrans Card, BIDV Moving Card, BIDV-Lingo Co-branded Card, BIDV-Co.opmart Co-branded Card). These cards can be paid via POS/EDC or on the ATM system. In addition, with debit cards, customers can not only withdraw money via ATMs but also perform utilities such as mobile top-up, online payment, money transfer,... through electronic banking services. In order to attract customers with card services, BIDV Tien Giang has continuously increased the installation of ATMs. As of December 31, 2015, BIDV Tien Giang has 23 ATMs combined with 7 ATMs in the same system of BIDV My Tho, so the number of ATMs is quite large, especially in the center of My Tho City, but is not yet fully present in the districts. Basic services on ATMs such as withdrawing money, checking balances, printing short statements,... BIDV ATMs accept cards from banks in the system. Banknetvn and Smartlink, cards branded by international card organizations Union Pay (CUP), VISA, MasterCard and cards of banks in the Asian Payment Network. From here, cardholders can make bill payments for themselves or others at ATMs, by simply entering the subscriber number or customer code, booking code that service providers notify and make bill payments. Chart 2.6. Net income from card services in the period 2011-2015 Unit: Million VND 3500 3000 2500 2000 1500 1000 500 0 687 1023 1547 2267 3104 2011 2012 2013 2014 2015 Net income from card services (Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24]) Through chart 2.6, it can be seen that BIDV Tien Giang's card service income is constantly growing because the Branch focuses on developing businesses operating in industrial parks, which are the source of customers for salary payment products, ATMs, BSMS. Specifically, there are companies such as Freeview, Quang Viet, Dai Thanh, which are businesses with a large number of card openings at the Branch, contributing to the increase in card service fees [25]. Table 2.6. Number of ATMs and POS machines in 2015 of some banks in Tien Giang area. Unit: Machine STT Bank name Number of ATMs Cumulative number of ATM cards POS machine 1 BIDV Tien Giang 23 97,095 22 2 BIDV My Tho 7 21,325 0 3 Agribank Tien Giang 29 115,743 77 4 Vietinbank Tien Giang 16 100,052 54 5 Dong A Tien Giang 26 97,536 11 6 Sacombank Tien Giang 24 88,513 27 7 Vietcombank Tien Giang 15 61,607 96 8 Vietinbank - Tay Tien Giang Branch 6 46,042 38 (Source: 2015 Banking Activity Data Report of the General and Internal Control Department of the Provincial State Bank [21]) Through table 2.6, the author finds that the number of ATMs of BIDV Tien Giang is not much, ranking fourth after Agribank Tien Giang, Dong A Tien Giang, Sacombank Tien Giang. The number of POS machines of BIDV Tien Giang is very small, only higher than Dong A Tien Giang and BIDV My Tho in the initial stages of merging the BIDV system. Besides, BIDV Tien Giang has a high number of cards increasing over the years (table 2.7) but the cumulative number of cards issued up to December 31, 2015 is still relatively low compared to Agribank, Vietcombank, Dong A (table 2.6). div.maincontent .content_head3 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 14pt; } div.maincontent .p { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; margin:0pt; } div.maincontent p { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; margin:0pt; } div.maincontent .s1 { color: black; font-family:"Courier New", monospace; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; } div.maincontent .s2 { color: black; font-family:"Times New Roman", serif; font-style: italic; font-weight: normal; 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• Analysis of Indicators Between 2001 and 2002: 1.1 Salary Fund:
• Current Status of Salary Accounting and Salary Deductions at Cua Lo Urban Environment and Tourism Services Joint Stock Company.
• Current status of salary accounting and salary deductions at Pharmaceutical Joint Stock Company - 7

Request:

a. Determine the following indicators for each quarter:

- Number of working days according to calendar

- Number of working days

- Maximum number of usable working days

- Number of working days present

- Average number of workers on the list

b. Knowing that the industrial production value in the second quarter compared to the first quarter decreased by 5%. Determine whether the use of labor by the enterprise in the second quarter compared to the first quarter was economical or wasteful?

14. There are data on production and labor use of enterprise X in 2 periods as follows:

Target

Base period	Reporting period
1. Production value (million VND) 2. Number of employees (people)	8,875 500	10,140 520

Requirement: Analyze the fluctuation of production value (GO) due to the influence of 2 factors: labor productivity and the amount of wasted labor.

15. There are statistics of a manufacturing enterprise with 3 workshops:

Factory

Labor productivity by GO (VND/person)		Number of workers	dynamic	(People)
Base period	Reporting period	Base period	Newspaper	fox
I	15	17	50	20
II	16	18	40	40
III	17	19	10	50

Request:

a. Calculate the average labor productivity of the entire enterprise?

b. Use the index system method to analyze the fluctuations in average labor productivity of the entire enterprise due to the influence of 2 factors: Productivity of each department in terms of structure and quantity of wasted labor?

16. There are data on the production and labor situation of enterprise Y in the first two quarters of 2006 as follows:

Target

Unit	Quarter I	Quarter II
1. Production value (GO)	million dong	7,000	8,030
2. Average number of employees	People	400	440
3. Actual number of working days	working day	32,400	34,320
In which: overtime working days	working day	1,200
4. Actual working hours	working hours	267,400	291,720
In which: overtime hours	working hours	8,200	17,160

Request:

a. Calculate the indicators for analyzing the situation of labor time use of production workers?

b. Check the situation of using the total salary fund of the enterprise to see if there is any saving or waste? Determine the specific level of saving or waste?

c. Calculate labor productivity indicators (hours, days, months)?

d. Calculate average salary indicators?

e. Analyze fluctuations in labor productivity due to the influence of 3 factors: Hourly labor productivity, average actual working hours per day, average actual working days per worker during the period.

17. There are data on production and labor situation of enterprise Y in the first 2 quarters of 2013 as follows:

Target

Unit	Quarter I	Quarter II
1. Production value (GO)	million dong	7,000	8,030
2. Average number of employees	People	400	440
3. Actual number of working days	day	32,400	34,320
In which: overtime working days	day	1,200
4. Actual working hours	hour	267,400	291,720
In which: overtime hours	hour	8,200	17,160
5. Total fund	million dong	500	528

Request:

a. Calculate indicators to analyze the situation of labor time usage of production workers.