1) Consider how wages will be formed using the proposed piecework-progressive form of wages on the example of cafeteria sellers. There are 2 sellers working in the cafeteria who punch checks at one cash desk, therefore, for each of them, the turnover of the cafeteria is equally taken into account. Calculate the salary of one of them (their salaries are the same). Suppose the turnover of the cafeteria for the month amounted to 370,000 rubles.

The plan was exceeded by 70,000 rubles, that is, 23.33%. Of which, in accordance with the progressive scale, 10% overfulfillment (30,000 rubles) is paid using an increased rate - 1.6%, another 10% overfulfillment (30,000 rubles) is paid using an increased rate - 1.8% and 3.33% ( 10,000 rubles) overfulfillment is paid using an increased rate - 2.0%. Calculate salary:

ZP \u003d 300000 * 0.014 + 30000 * 0.016 + 30000 * 0.018 + 10000 * 0.02 \u003d 4200 + 480 + 540 + 200 \u003d 5420 rubles.

We leave a bonus of 50%:

5420 * 0.5 \u003d 2710 rubles.

The main part + premium = 5420 + 2710 = 8130 rubles.

8130 * 0.3 \u003d 2439 rubles.

8130 * 0.3 \u003d 2439 rubles.

8130+2439+2439=13008 rub.

In her hands, minus 13% personal income tax and 1% (for the trade union), she will receive:

13008 * 0.86 \u003d 11186.8 rubles.

Consider how the use of this form of remuneration will affect the profits of the enterprise. The markup on retail turnover is 30%. The gross income of the enterprise from 70,000 rubles. for which the plan was overfulfilled will be:

70000 * 0.3 / 1.3 \u003d 16153.8 rubles

In the example under consideration, the accrued salaries of cafeteria sellers increased by 2988 rubles. each. Consequently, paying the workers for 5976 rubles. (2988 * 2) more, the company will receive (minus this amount) more by 10177.8 rubles. (16153.8-5976) gross profit.

The main task of the AmSU Food Combine is not only to increase profits, but also to increase the throughput of retail outlets, to provide as many students of Amur State University with meals as possible. If we assume that each student spends an average of 30 rubles a day for lunch, then with an increase in turnover by 70,000 rubles. vendors will serve 93 students per day (70,000/25/30) more.

2) Let's consider how the salaries of the waiters of the "Lily of the Valley" cafe will be accrued with a tariff-free wage system.

When determining wages under the tariff-free system, we use formulas 5, 6, 7.

How KTU will develop on the example of 6 waiters is shown in table 16.

Table 16 - Formation of KTU waiters

employee number	Components of KTU points and scores for them
No complaints	No delays	Written thanks	Implementation of a plan	Plan overfulfilment	Total: KTU

We calculate the number of points earned by each employee according to the formula (5) and the total number of points. The calculation results and the calculation itself are presented in Table 17.

Table 17 - Calculation of the number of points

Let us determine the share of the monthly payroll attributable to the payment of 1 point according to the formula (6):

d=62520/57380=1.0896 rub.

ZP \u003d 10800 * 1.0896 \u003d 11767 rubles.

The results of the remaining calculations are presented in Table 18.

Table 18 - Salaries of waiters with a tariff-free wage system

Employee salary, rub.	employee number

For comparison, let's calculate the salaries of waiters that they would receive if they used the time-bonus form of remuneration. For example, for waiter No. 1 (tariff rate 25 rubles per hour):

Main part of the salary + bonus \u003d 25 * 180 + 25 * 180 * 0.5 \u003d 4500 + 2250 \u003d 6750 rubles.

6750 * 0.3 \u003d 2025 rubles.

And the Far East surcharge is also charged - 30%:

6750 * 0.3 \u003d 2025 rubles.

The total salary will be:

6750+2025+2025=10800 rub.

The difference between the salaries that would have been received by waiters using the tariff-free wage system and the salaries that they would have received with the time-bonus form of remuneration according to the example under consideration (for a month) can be seen in Table 19.

Table 19 - Wage difference

With this system of remuneration, the employee is interested not only in increasing the amount of time worked, but also in improving the quality and culture of serving visitors, since then his salary will increase, not decrease. And as a result of improving the quality and culture of service, the profit of the enterprise will increase.

So, the question of stimulating employees to be more productive and efficient work stands before every leader. However, despite the importance of this issue, most managers - implement one or another standard incentive methods, not caring about their adaptation to the conditions of their enterprise. The system of remuneration is one of the most effective means of stimulating employees. In this chapter, it is proposed for some categories of workers to apply other than those used, remuneration systems, and their effectiveness is also assessed.

The main idea of ​​the event is to complicate the system of wages for employees by introducing bonuses for years of service and the coefficient of labor participation. Due to this, it is planned to increase the motivation of employees, reduce staff turnover, and also contribute to the development of employee skills.

Implementation technology:

1) Analysis of the current wage system:

Expert assessment of the compliance of the system of remuneration of the system with the goals and objectives of the enterprise;

Expert assessment of the compliance of the level of employees' salaries with the market ones;

Evaluation of understanding and acceptance of COT by employees, perception of fairness of work results and remuneration (satisfaction);

Identification of "bottlenecks" of the current system of remuneration; development and justification; suggestions for how to make changes;

Analysis of risks, opportunities and limitations.

2) Development of the bonus model itself

3) Calculation and balancing of the wage fund (payroll) according to the economic, functional structure and workflow. Correction and subsequent balancing of the wage system with the economic model of the enterprise to achieve the optimal ratio and approval by the Customer.

4) Implementation and performance tracking new system wages, testing and partial correction. Testing for 2 months on the principle of "accrual at a higher rate", informing employees on new criteria and rules for remuneration, consulting support for practical activities.

Cost calculation. To optimize the wage system, it is necessary to:

Prepare management staff to implement changes. The service is provided by Rusconsult in the form of an eight-hour training costing 3,300 rubles. in an hour. Total 8*3300=26400 rubles

Implementation of a standard salary model. Includes the transfer of a standard automated form for calculating the payroll of a position in excel format, as well as a 3-hour consultation on its implementation.Cost this option cooperation - 10,000 rubles.

Standard project (participation of consultants in all stages of creating an incentive system). This service involves consulting support within 2 months from the start of the project. 4 positions 20000 rubles per month. 4*2*20000=160000 rubles.

In total, 196,400 rubles will have to be spent on the implementation and creation of the project.

Table 10 - illustrative example use of KTU

Days of the month	Ivanova A. I.	Petrova O. A.	Sidorova A.S.	Total
	KTU	Standard working hours (h)	KTU	Standard working hours (h)	KTU
						–
		+0,5		+0,5	–	–
		+0,25				+0,25
		–0,5		+0,25		+0,25
...
Total		0,25		0,75		0,5
Time standard taking into account KTU		+2 h		+6 h		+4 h	108 h
Salary	3617,6		3617,6		3046,4		10281.6 (at 95.2 rubles per hour)

Table 11 - economic results of the implementation of the measure

No. p / p	Name of indicator	Before implementation	After the implementation of the event	Absolute growth	Growth rate, %
1.	Revenue (net), thousand rubles		389717,9	35428,9
2.	Cost of services sold, thousand rubles		326566,6	25366,6	8,42
3.	Gross profit(clause 1-clause 2), thousand rubles		63151,3	10062,3	18,9
4.	Commercial expenses, thousand rubles				7,9
5.	Other income, thousand rubles		5061,1	460,1
6.	Other expenses, thousand rubles				10,7
7.	Balance sheet profit (clause 3+clause 5-clause 4 - clause 6), thousand rubles		55412,4	6466,4	13,2
8.	Income tax (20%), thousand rubles	9789,2	11082,48	1293,28	13,2
9.	Net profit (clause 7 - clause 8), thousand rubles	39156,8	44329,9	5173,12	13,21
10.	Number of employees, pers.
11.	Payroll fund, rub.		1164770,4	291192,6	-20
12.	Profitability of services ((clause 3/clause 2)*100%), %	17,6	19,3	1,7	X
13.	Return on sales ((clause 3/clause 1)*100%), %	14,9	16.2	1.3	X
14.	Cost per 1 rub. realiz. services (clause 2/clause 1), thousand rubles	0,85	0.83	-0.02	-2.3
15.	Labor productivity (clause 1/clause 10), thousand rubles	44286,1	48714.7	4428.6

The economic analysis of the event showed that by optimizing the wage system for employees, it was possible to increase labor productivity by 10%. This is primarily due to the fact that now motivated staff sees the reflection of their work directly in the bonus part of their salary. For the successful completion of tasks, the manifestation of initiative and compliance with the corporate culture, the whole organization wins. Due to this, the organization improves its image in the market, and also avoids possible staff turnover.

Often companies have to change the system of remuneration in accordance with their goals and objectives. Let's consider what wage systems exist, which of them are the most profitable and effective to use and how to implement them.

Types of wage systems

piecework wages

With piecework wages, earnings depend on the number of units produced, taking into account their quality, complexity and manufacturing conditions. Such a system of remuneration is more often used in production for working specialties, if the primary task is indicators of output.

If the problem of quality is also solved, then the bonus system is already used, and then the form of remuneration will be piece-bonus. The conditions for paying the premium will be the quality of products and the rate of output. Under these conditions, indicators of production rationing are also necessarily introduced, according to which payment is made at piece rates.

Since, with piecework wages, earnings depend on the amount of actually manufactured products and time costs, when deciding whether to introduce piecework wages in companies, it is necessary to realistically assess whether it is possible to establish quantitative indicators of output (work performed) and their accounting, ensure proper labor rationing, increase production output without changing the technological process, control product quality.

Depending on the method of organizing work, piecework wages can be individual and collective. Individual piece-work payment is possible in jobs where the work of each worker is subject to accurate accounting. The remuneration depends on the number of suitable products manufactured by the employee and the piece-rate per unit of the product. If a worker performs several different types of work (operations), each of their types is paid according to the rates established for them.

With collective piecework wages, the remuneration of each worker depends on the results of the work of the entire team (team, section). At the same time, the distribution of collective earnings between individual workers should not be egalitarian, it is necessary to take into account the personal contribution of each to overall results team work. This is done most often with the help of the labor participation rate.

Piecework wages have several varieties that differ from each other in the way earnings are calculated. In addition to direct piece-rate payment, there are:

• indirect ( applies to auxiliary workers, the amount of wages depends on the results of the work of the main workers served by them);
• piece-progressive (s wages for the production of products within established norm charged at standard rates for manufactured products within the norm, and for production in excess of the original norm - at progressively increasing rates);
• chord ( for an individual performer or group, the amount of remuneration is set not for one production operation, but for a set of works).

Time wage

With a time-based wage system, its size depends on the amount of time spent (actually worked), taking into account the qualifications of the employee and working conditions. Hourly pay depends on the hours worked, that is, the amount is determined by the amount of the employee's working time in the declared period. The same system of payment includes time-bonus and salary systems. These are the simplest forms. For managers, engineers and technical workers and employees and certain categories of workers, hourly wages are established in the form of official salaries.

It should be noted that some manufacturing enterprises they transfer the working categories of personnel to the salary system if the task - product quality - becomes a higher priority than the volume of output.

Grades in the wage system

The remuneration system should be logical and dependent on the knowledge, skills and qualifications of the employee in this position. One way to harmonize salaries can be a grading system. The most relevant and productive such a system may be for cost centers, that is, for those divisions of the company that are not profitable. On the other hand, such a system as a whole is more suitable for those business areas that are process-oriented (for example, for production, logistics, banking, etc.).

Before introducing a grading system, an evaluation of positions should be carried out. There are two approaches here. The first is based on market data and the second is based on the content of the post.

Depending on the chosen method, certain accents are built. In fact, this is a system of tariff scales, rather complicated and cumbersome. Building such a system of remuneration is impossible without a staff assessment.

Bonus system

For the most efficient work of the organization, a bonus system is also needed, which is also effective only when it is based on the results of personnel assessment. Bonuses, in fact, are an opportunity for a company to solve its operational tasks and create conditions for solving strategic tasks.

Bonus indicators depend on the specifics of the business, the category of personnel, those business processes that are present in the company.

Compensation package

Despite the specifics of the company's activities, an employee's compensation package should consist of three parts: a fixed salary, a social package and a bonus part.

The fixed salary depends, as a rule, on the specifics of the business, on the labor market, and on the company's products. For example, the more complex the product the company sells, the higher the salary should be. The more famous and larger the company, the lower the fixed salary and the more emphasis on the bonus system it can afford. But at the same time, it is necessary to take into account the situation on the labor market, the cost of this work and the opportunities to attract employees, existing trends.

How to choose and implement a wage system

There are situations when the system of remuneration that has developed in the company ceases to work. For example, the level of income of an employee has not changed for a long time and has become lower than offers on the market. This provoked a decrease in efficiency, loyalty and the appearance of reasons to quit. To understand what is wrong with the existing wage system, it should be analyzed. The algorithm is the following:

1. We analyze the staffing table, comparing with the data of independent experts on the level of income of a specialist. We find out whether salaries correspond to market trends (higher, lower, the average value for the market - we take data from analytical reviews of recruiting agencies, look in the personnel magazine, in ads on employment sites), and how wages are set for an employee (for example, for more qualified workers allowance or bonus).

2. We find out the attitude of the staff to the existing system of remuneration. You can ask indirect questions about how much an employee needs to receive in order to have enough to live on, what kind of remuneration scheme will be fair. You can ask those leaving about the reasons for leaving. We discuss with managers what motivates employees better.

3. We compare the information received with the staffing analysis data. We draw a conclusion about the disadvantages and advantages of the wage system.

4. We develop the concept of changes in the wage system. That is, we fix the problems that have been identified, show how the problem affects the performance of the staff (how much the planned indicators have decreased) and how it affects the performance of the company. We offer a solution - a new system of remuneration (for example, to increase the salary, introduce bonuses based on the results of work). We are clarifying how this will affect the wage fund, what changes to make to the Regulations on wages.

5. We draw up analytical data in the form of documents (concept and position). We create slides for the presentation containing the provisions of the projects. We prepare arguments to convince the owners of the company, the CEO of the need to change the wage system, and determine how much time it will take (usually three to six months).

Note that the wage system must be reviewed when new technologies are introduced and the labor function of workers changes; employees do not understand how wages are calculated; there is an outflow of staff due to low wages; personnel costs need to be reduced.

Implementation of a new wage system

In order to create and implement a new wage system, you should carefully analyze the company's strategy and the current personnel policy.

If a company aims to innovate in its industry, creative-minded employees are needed. Therefore, wages must be competitive in the market and contain a bonus.

A company seeking to save money will reduce staff costs, that is, reduce its number, but at the same time increase the productivity of each employee. Therefore, the income of an ordinary employee, as a rule, is below the average value in the market. The emphasis in the system of material motivation is on increasing productivity. At the same time, there is compensation for low wages due to the social package, intangible values ​​(friendly team, prestigious company, etc.).

In a customer-oriented company, staff are required to constantly study the client, his psychology and try to anticipate his expectations. Therefore, employees who are able to establish contact with customers and offer services that meet their needs are valued. And the remuneration of employees consists of the base salary and, for example, bonuses.

The next stage of work with the new wage system is its coordination with all interested parties. To do this, it is necessary to create a special commission, which will include the heads of departments. The Commission corrects the concept and draft of the Regulation on remuneration and develops recommendations for its implementation (terms, stages, divisions).

Managers on the ground are planning activities that will reassure employees, keep them from being fired, and explain salary principles. You also need to install a mechanism feedback. It is implemented through memos indicating the reasons for dissatisfaction. new form wages and suggestions for its improvement.

The effectiveness of the implementation of the wage system

The effectiveness of the implementation of the new remuneration scheme can be measured by the following indicators:

• staff turnover has decreased (approximately within a year after the introduction of the new remuneration scheme, calculated by the formula: we divide the number of quitters by own will employees by the average headcount and multiply by 100 percent);
• the effectiveness of the work of the staff has increased, the number of errors made has decreased (in accordance with the planned indicators);
• the number of employees loyal to the company and satisfied with their salary has increased (identified in the course of surveys, analyzes of data on the reasons for dismissal);
• the strategic tasks of the company were solved (reports of top managers), etc.

The development and implementation of a new payment scheme is a very important event for the company, requiring the coordination of actions of all managers and top managers. The main goal of such work is to fine-tune the mechanism of fair wages. If you manage to do this, the problems with turnover, dissatisfaction and low performance of the staff will be solved for the most part.

Prepared from the articles To each according to his ability: comparing existing wage systems and How to choose and implement a new wage scheme? magazine "Personnel business".

Grading has the following goals:

* reduction of personnel costs, optimization of payroll;

ѕ transparent and understandable relationship between the level of income of the employee and the value of the position for the company among all positions;

ѕ simple determination of the level of payment for new positions;

¾ the employee has an idea of ​​possible changes in his income when various options career development;

* increases the level of staff motivation and contributes to its retention;

ѕ increases manageability, as each employee begins to understand that his income directly depends on the assessment of his position;

ѕ increases the company's transparency for investors.

Achieving these goals forms an effective system of management, motivation and remuneration of personnel at the enterprise.

The scheme of the grading process includes the following steps

• 1. Description of positions.
• 2. Determining the value of posts.
• 3. Construction of grades.
• 4. Establishment of interqualification ratios (official salaries) for each grade.
• 5. Implementation of the grading system.

At the first stage, six levels of complexity were selected to describe the factors, designated as A, B, C, D, E, F.

Each level is assigned points depending on the degree of difficulty and manifestation of the level.

At the second stage, it is necessary to determine a set of universal factors for evaluating all positions, i.e. all personnel of the enterprise should be evaluated against one set of evaluation criteria. To determine the grade, you can use the following algorithm (Fig. 5), which is based on the global grading system, where categories 3, 4, 5FS, 5BS, 6 are used for managers, and 1, 2, 3E, 4T for specialists.

Figure 5 - The polling algorithm for determining the position.

For a more accurate assessment of the level of the position, it is necessary to determine the grade of the position within the category. Some categories overlap. The pricing system built in this way encourages employees to move to positions that are paid better.

The determination of the amount of the official salary based on the results of the calculation of points should be carried out according to uniform rules, regardless of the position and division. For each grade, a salary range is set, the so-called fork. It is determined not for each position separately, but for the entire grade. The minimum official salary of the lowest grade should not be lower than state norms and guarantees. Therefore, the grading system allows you to objectively evaluate employees whose salary is not directly related to sales.

The salary of an employee is formed from three components:

• - salary according to the grade;
• - bonuses for qualifications;
• - bonuses up to 50% of salary.

The tariff scale includes six grades in accordance with the level of complexity of work in the profession. For each grade, a “fork” of salary is set. Minimum and maximum values tariff rates for each grade, as well as examples of professions corresponding to each level of grades are presented in Fig.6.

Figure 6 - Structure of the organization by grades

Within each grade there are six categories. By gaining points, an employee can increase his salary, moving from category to category within the grade. New employees are assigned the first category. A year later, an employee who has scored 25 points moves to the second category and, in addition to the salary, receives a bonus corresponding to the second category, etc.

You can go up to the sixth category within your grade within at least seven years, for this you need to score 500 points. On fig. 7 shows the conditions for moving through categories within the grade and the size of the allowance (on the example of the 2nd grade).

The amount of the allowance depends on the length of service and the number of points earned. For workers, they are calculated according to the following indicators:

• 1. Mastering work in the occupation and in other professions. The more operations a worker masters, the more points he earns.
• 2. The number of implemented innovative proposals.
• 3. No repeating defects.
• 4. Mentoring. The more beginners an experienced worker trains, the more points he will earn
• 5. Compliance with the rules of internal labor regulations.

Figure 7 - Professional growth within the grade

The points scored are recorded in the qualification assessment cards. Therefore, each employee can see their transitions by category within the grade. Thus, the system of indicators aims the employee to improve his skills, transfer experience, comply with the established rules at the enterprise, initiative and creativity in solving production problems. established rules, initiative and creativity in solving production problems.

It is possible to evaluate the effectiveness of the results of introducing a new wage system using the example of one of the structural units of the Federal Postal Service of the Republic of Belarus - a branch of the Federal State Unitary Enterprise Russian Post, for example, postal operators.

The economic effect of the implementation of activities is the difference between the planned increase in revenue received from additional turnover caused by the proposed activities, and the costs of these activities.

where E is the economic effect of the introduction of a new wage system, rubles;

П в - the planned indicator of proceeds from sales after the implementation of measures and only under their influence, rub.;

З р - costs for the implementation of measures, rub.;

In rp - sales revenue for the last period, rub.

where P in - the planned indicator of proceeds from sales after the implementation of measures and only under their influence, rubles;

In rp - proceeds from sales for the last period, rub.;

P rv - the planned increase in sales proceeds due to the implementation of the proposed program,%.

The calculation of these coefficients should be made based on the fact that the annual volume of revenue before the events is 969,112 thousand rubles. and data tab. 3.3.5.

Table 3.3.5 Cost indicators for the implementation of measures to introduce a new wage system among postal operators of the Federal Postal Service of the Republic of Belarus - a branch of the Federal State Unitary Enterprise Russian Post In thousand rubles. in year

The planned indicator of sales revenue after the implementation of measures and only under their influence will be:

The economic effect of measures to introduce a new wage system will be:

The economic effect of activities can be: positive, when the cost of activities is less than the additional profit; negative when the cost of activities is higher than additional profit; neutral if the costs of the activities are equal to the additional profit.

Thus, we can conclude that the economic effect of the proposed measures is positive, since the costs of the measures will amount to 48,356 thousand rubles. increased the turnover by 145,466 thousand rubles.

Also, the efficiency of wage costs can be determined using the profitability indicator of the proposed measures for the wage system:

where E is the economic effect of the implementation of measures for the wage system, rubles;

П в - the planned indicator of proceeds from sales after the implementation of measures for the wage system and only under their influence, rub.;

З р - costs for the implementation of measures for the system of remuneration, rub.

Self-sufficiency - the period for which the proposed activities will pay off, due to the increase in revenue caused by them.

where B is the payback time for the costs due to the increase in revenue caused by them, years;

З р - costs for the implementation of measures for the system of remuneration, rub.;

E - the economic effect of the implementation of measures for the wage system, rub.

The costs incurred will pay off in a little less than six months.

The main advantage of this system lies in its transparency for the employee, which allows him to assess the possibilities of potential growth and development in his profession and changes in the level of income in various career development options. As a result of the measures taken at the Federal Postal Service of the Republic of Belarus - a branch of the Federal State Unitary Enterprise Russian Post, there will be a change in the structure of wages at the enterprise - the wages of employees will increase, while the wages of management personnel, on the contrary, will show a negative trend. Thus, the company will rely on attracting personnel, which the company lacks.

Thus, we can conclude that the grading system is an effective tool for improving the efficiency of the organization. It allows you to increase the level of motivation of staff and contributes to its retention, which reduces staff turnover.

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Introduction

1.1 Main provisions of the new wage system for public sector employees

1.2 Features of the system of remuneration and labor incentives for employees of educational institutions and regional models of NSOT

1.3 Features of the model methodology of NSOT in Moscow

2. Study of the effectiveness of the introduction of NSOT in pilot schools in Moscow

2.1 Research methodology

2.2 Analysis of the effectiveness of the introduction of NSOT in pilot schools in Moscow

3. Managerial analysis of the effectiveness of the introduction of NSOT in an educational institution remuneration of an educational worker

3.1 Substantiation of the methodology for calculating the effectiveness of the introduction of NSOT in an educational institution

3.2 Application of the methodology for calculating the effectiveness of the introduction of NSOT in the state budgetary educational institution of the city of Moscow, secondary school No. 475

Conclusion

Bibliographic list

Annex A Basic principles of the NSOT

Appendix B of the NSOT Model

Annex B Distribution of payroll of educational institutions in the "pilot" schools of the city of Moscow

Appendix D Number of secondary schools participating in the “pilot project”

Annex D Teacher-Student Ratio in Moscow

Appendix E Grouping "pilot" secondary schools in Moscow according to the "teacher-student" ratio

Annex G Teacher-Student Ratio in Russia

Annex I Qualification of teachers, on the example of pilot schools in SEAD

Annex K Teaching staff on the example of pilot schools in SEAD

Annex L Results of the survey according to the Questionnaire No. 1

Annex M Results of the survey according to the Questionnaire No. 2

Annex H Results of correlation analysis according to Pearson

Appendix P Histogram of correlation analysis results

Annex P Results of regression analysis

Annex C Statistical processing for Student's t-test

Annex T Indicators of the average monthly salary of teachers in Moscow

Annex U Indicators of the average workload of a teacher for the main position in Moscow

Annex F Results of the SWOT analysis

Introduction

Today at everyday use includes such words as effectiveness, efficiency, quality, criteria, indicators, measurements, results, evaluation ... In recent years, almost every development program in Russia, developed by the Cabinet of Ministers and at the level of individual regions, has a mandatory section devoted to expected results and analysis efficiency. It should reflect those factors and indicators by which it will be possible to judge the effectiveness of the program.

The problem of studying the quality and effectiveness of educational services, the quality of various social projects related to the improvement of the situation of people is relevant.

One of the main tasks is to study the experience of evaluation activities of various budget educational institutions, search strengths and points of growth, identifying opportunities for positive change. To do this, it is necessary to study the various meanings given to the concepts of "quality", "efficiency", "assessment" by employees of educational institutions, as well as the forms and motives of assessment.

One of the forms of performance evaluation was to be the New System of Remuneration (hereinafter referred to as NSOT), which allows teachers to be stimulated not only morally, but also materially, to differentiate wages depending on the quality of what has been done.

Measures aimed at improving the efficiency of the public sector also affected the remuneration of its employees. In the Unified Tariff Scale (UTS) system that existed until recently, wages were calculated based on the qualification level of public sector employees.

The level of remuneration of workers fixed in the ETS was in itself extremely low. Such a payment system discouraged employees from improving the quality of their work: the additional burden associated with the rationalization of activities at the workplace was not encouraged.

The reform of the wage system in the public sector is carried out in accordance with the principles of incentive pay widely used in Western countries: in addition to the standard base wage, employees can receive bonuses depending on the amount of work performed A Dictionary of Sociology. John Scott and Gordon Marshall. Oxford University Press, 2009. . If it is difficult to measure performance, for example, when evaluating school teachers, the accrual of incentive payments depends on various proxy indicators of performance Darling-HammondL., Wise A.E., Pease S.R. (1983), “Teacher Evaluation in the Organizational Context: A

Review of the Literature”, Review of Educational Research, 53 (3), pp. 285-328. . Thus, incentive bonuses for teachers can be determined based on the results of testing the knowledge of their students, feedback on their work from the parents of students, etc. Thus, incentive pay is transformed into performance pay. In Russia, this format of payroll is called the "New system of remuneration" (NSOT).

In 2012, the transition to the NSOT was carried out in budgetary educational institutions in Moscow. 724 schools were identified, which were included in the "pilot project" Decree of the Government of Moscow No. 455-PP dated September 28, 2011.

The purpose of the study: to analyze the effects and risks of introducing NSOT in pilot schools in Moscow

Research objectives:

1. To study the experience of introducing NSOT in the regions according to available sources;

2. Compare the experience of introducing NSOT in Moscow and the regions, identifying the advantages and provisions that need to be improved;

3. Conduct an analysis of the effects of the introduction of NSOT in pilot schools in Moscow;

4. To identify the criteria for the management scheme for the analysis of the efficiency factor of the NSOT in pilot schools in Moscow.

Research hypothesis: if the main criteria for the effectiveness of the introduction of NSOT in an educational institution are identified, this will help minimize the risks caused by NSOT in educational institutions and increase the efficiency of the educational institution.

Object of study: NSOT of employees of educational institutions.

Subject of study: the effects and risks of NSOT for employees of budgetary educational institutions in Moscow.

To solve the tasks, the following methods are used:

· analysis of public reports of educational institutions;

analysis of open data on educational institutions (legal documents, local acts, composition of teaching staff, contingent, monitoring of a comprehensive project for the modernization of education);

Questioning of teachers;

Correlation analysis according to Pearson;

· SWOT-analysis;

· factor analysis to draw up a management scheme for analyzing the effectiveness of the introduction of NSOT.

Practical significance. This work will be of interest to the directors of budgetary educational institutions of the metropolis, district curators of schools, and employees of the Moscow Department of Education.

The degree of scientific development of the problem. Many economists and teachers have studied the remuneration of teachers. Questions of the theoretical and methodological nature of assessments, criteria, approaches to reforming the system of remuneration of school teachers are reflected in the works of Zaichenko N.A., Pinsky A.A., Mozgarev L.V.

Yu.P. Kokin, N.A. Volgin, Ye.I. and etc.

I.V. Abankina, M.M. Musarsky, N.L. Galeev. Particular attention in the works of M.M. Musarsky paid to the organizational and legal aspects of normative per capita financing of educational institutions. N.L. Galeeva, I.G. Korneeva, L.L. Cherchenko consider issues related to descriptors, criteria and quality indicators professional activity teachers to set the size of the incentive part of the salary. I.V. Abankina analyzes the effects and risks of NSOT.

The work consists of introduction, 3 chapters, conclusion. The bibliographic list includes 53 sources, including 3 in a foreign language.

Chapter 1 discusses the NSOT models: the main provisions, experience of introduction and prospects for use. The key provisions that are typical for all models are highlighted and an analysis of the legal documents of regional educational institutions is carried out, using different models NSOT, and local acts of pilot schools in Moscow. The features of each model of NSOT according to regional experience and features of the model methodology of NSOT in the metropolis are revealed.

Chapter 2 analyzes the effectiveness of the introduction of NSOT in pilot schools in Moscow. As a result comparative analysis, all state budgetary educational institutions are secondary comprehensive schools SEAD of Moscow, included in the "pilot" project for the introduction of NSOT, could be divided into 3 groups according to the "teacher-student" ratio: 1 group (20%) - ratio 1:10; group 2 (27%) - ratio 1:13; group 3 (53%) - ratio 1:16 - 1:15. The most interesting for further study is the 3rd group, as the most numerous and as reflecting the benchmark that our Government is striving for http://www.lms.hse.ru/content/lessons/7519/Book_Uchakov.pdf p.15 for the optimal use of funding in the field of education. The considered criteria for comparative analysis are translated into rating indices. To identify the relationship between the criteria for assessing the effectiveness of employees and assessing the effectiveness of the NSOT of educational institutions, Pearson's correlation analysis and regression analysis are carried out. The conclusions obtained as a result of correlation and regression analyzes underlie the management scheme for analyzing the effectiveness of the introduction of NSOT in an educational institution.

Chapter 3 discusses the methodology for calculating the effectiveness of the introduction of NSOT in an educational institution using the example of one of the pilot schools in Moscow.

The conclusion contains brief conclusions on all chapters of the work.

The work uses applications that are referenced in the text of the work.

1. Models of NSOT: main provisions, experience of introduction and prospects for use

1.1 Main provisions new systems payment labor workers budgetary spheres

The reform of the wage system in the public sector is carried out in accordance with the principles of incentive pay widely used in Western countries: in addition to the standard base wage, employees can receive bonuses depending on the amount of work performed. Where performance measurement is difficult, such as when evaluating school teachers, the accrual of incentive payments depends on various proxy indicators of performance. Thus, incentive bonuses for teachers can be determined based on the results of testing the knowledge of their students, feedback on their work from the parents of students, etc. Thus, incentive pay is transformed into performance pay. In many countries, for example, in Germany, Norway, Belgium, Greece, etc., remuneration is based on the principle of differentiation of the teacher's workload. In Germany and the UK, we find much greater freedom for directors of educational institutions in regulating teachers' salaries. At the same time, in Germany, the wage system is more methodical and algorithmic Fedotova M.V. Economic independence of the school: incentive payments //Public education.-2008.-№10.-P.102.

In Russia, the format of payroll "on merit" (performance pay) is called the "New system of remuneration" (NSOT).

The new wage system has been developed for state educational institutions of the constituent entities of the Russian Federation and municipal educational institutions implementing programs of primary general, basic general, secondary (complete) general education (hereinafter referred to as educational institutions), and is applied to employees participating in the implementation of these programs ( including teaching support and administrative staff).

The legal basis for the introduction of a new wage system are articles 29, 41 of the Law of the Russian Federation "On Education", part 2 of article 26.14 federal law N 184-FZ "On general principles organizations of legislative (representative) and executive bodies of state power of the constituent entities of the Russian Federation", Article 144 Labor Code Russian Federation Appendix to the Order of the Ministry of Education of the Kaliningrad Region dated July 27, 2007 No. 1037/1. The new wage system “provides for the expansion of the financial independence of schools, so that the school has real opportunities to achieve quality indicators and had financial opportunities for this ”Golodets O. Can a bad school become good / / Teacher's newspaper. Moscow No. 14, 04/05/2011, C..5 .

Three main models of NSOT have developed in the regions. In all models, it is possible to highlight the provisions that are key (Appendix A). The main principle of the NSOT is the division of wages into two parts: guaranteed and stimulating. The guaranteed part is paid to the employee for the performance of job duties, and the incentive part depends on criteria that reflect the quality of the work performed. The wage fund consists of such components as the base part (guaranteed), compensation payments, and incentive payments.

The guaranteed part of the salary is paid to the employee when he performs the duties that are reflected in the job descriptions and determined by labor contracts. If an employee performs additional activities that are not included in his official duties, then to present requirements for the performance of this work is possible only with the consent of the employee, otherwise it is contrary to the Labor Code of the Russian Federation (Labor Code of the Russian Federation).

In addition to the guaranteed part of the salary, the Labor Code of the Russian Federation provides for the payment of the so-called compensation part in the form of additional payments, allowances and other payments. Compensation payments are not permanent and (or) common to all employees of this position, and this constitutes their fundamental difference from the guaranteed part of the salary, which does not depend on variable parameters.

Compensatory payments are designed to compensate employees of various kinds who deviate from normal conditions where they carry out their duties. For example, to payments of a compensatory nature in the city of Railway of the Moscow region includes the payment of compensation for travel to and from school by public transport. If, during the attestation of workplaces, deviant conditions were revealed in which employees perform their duties, then compensation payments are also provided for this category of employees (conducting experiments in a chemistry room, working in a computer class).

In educational institutions, criteria have been developed to stimulate the work of all categories of workers. First of all, these are payments for high performance, high quality work, performance-based pay.

Each educational institution has the right to independently develop and approve criteria for stimulating the work of employees. The following categories of employees of the educational institution are distinguished: administrative and managerial personnel (AMP), educational and support personnel (UVP), teaching staff (PP), small service personnel (MSP). The subcategories “Director and Deputy Directors” and “Heads of Structural Subdivisions” are allocated in the category of AMS. In the category of PP, the subcategories "The actual pedagogical workers who carry out the educational process" and "Other pedagogical workers" are distinguished.

All NSOT models are oriented towards normative per capita financing (NPF). Depending on the number of students in the educational institution, the educational programs that are implemented in this institution are financed. The transfer of education financing to a normative basis is one of the priority areas for the modernization of education Introduction of normative per capita financing of educational institutions, - ed. A.I. Adamsky - M.: Evrika, 2006. - P.5.

According to V. V. Klimanov, “the principle of per capita financing is that the institution gets the opportunity to determine the amount of budgetary funds in accordance with the municipal task by multiplying the standard cost of one service by the number of services provided. It is important to emphasize that the standard for the cost of one service must be complete, i.e. take into account the costs associated not only with the wage fund, but also with current costs. Financing not institutions, but services will create incentives to reduce costs and save budgetary funds ”Klimanov V.V. Per capita financing in general secondary education // Finance. - 2007. - No. 2. - S. 15-16.

“The transition to the principles of normative per capita financing, which are based on a new regional wage system that stimulates quality improvement, is hampered by the insufficient development of the legal framework for these innovations in the regions, as well as the insufficient preparedness of regional and municipal personnel to implement changes. Overcoming these barriers to the introduction of promising financing models school education should contribute to the implementation of comprehensive regional projects for the modernization of education, which began to be implemented in 2007 based on the results of a competition held within the framework of National project"Education", - says Abankina I.V. Abankina I.V. The new teacher remuneration system - first results and effects.

The incentive part of the wage fund is distributed with the participation of the Governing Councils of schools according to the approved indicators of the quality of work of school employees (not for an increase in the volume of work performed).

At the stage of using the ETS, 18 hours of classroom work were charged, extracurricular work was not paid. The introduction of all types of activities carried out by the teacher, including extracurricular activities, into the basic part became possible with the introduction of the NSOT. For example, the payroll distribution can be carried out as follows: 60-70% - the basic part, the stimulating part - 30-40%, and this share of the payroll should be noticeable http://www.kpmo.ru/kpmo/info/13086.html.

The basic part includes payment for all types of teacher employment (classroom guidance, checking written work, preparing for lessons, working with parents, managing an office). According to the proposed model methods, the basic part includes payments for classroom employment (implementation of the educational process) and non-classroom employment. These forms of payment are a common base part. In the basic part, a special part is allocated, which includes such payments as surcharges for honorary titles and rewards that increase the coefficients for the specifics of the subject, for the qualification category, for dividing the class into subgroups, etc.

The increasing coefficient for the specifics of the subject can be set according to the following criteria:

Inclusion of the subject in the final certification, including in the form of the Unified State Examination and other forms of independent certification;

additional workload of the teacher associated with preparing for lessons (checking notebooks; creating a database of visual aids and didactic materials in the classroom;

Ensuring the work of the laboratory room and safety precautions in it;

large informative capacity of the subject; constant updating of the content; the presence of a large number of information sources (for example, literature, history, geography);

the need to prepare laboratory, demonstration equipment);

additional workload of the teacher due to unfavorable conditions for his health (for example, chemistry, biology, physics),

· age characteristics students ( elementary School);

· the specifics of the educational program of the institution, determined by the concept of the development program, and taking into account the contribution to its implementation of this subject.

Thus, the NSOT includes a guaranteed part of the remuneration, which takes into account all types of activities of the employee and all categories of employees of the educational institution, and also has a payroll format “on merit”.

1.2 Features systems payment and stimulation labor workers general educational institutions and regional models NSOT

The introduction of the NSOT began relatively recently, since one of the tasks of modernizing education was to increase the salaries of teachers. In approbation 2007 - 2009 the regions participating in the Comprehensive Education Modernization Project (KMEP) took part. Based on the analysis of federal and regional legislation regulating the issues of remuneration of employees of educational institutions, it is possible to distinguish 3 models of NSOT, which differ from each other in the formation of a guaranteed part of remuneration (Appendix B).

Consider the model "Basic salary +". In this model, a minimum base salary of 18 hours per week is set, and all the features of the teacher's work are set using multipliers. This model is implemented in more than 47 regions of the Russian Federation. This model is similar to the ETS in many ways. Analyzing the regulatory documents of the Moscow and Penza regions, where this model is used, the following features can be noted. First, the region sets its own minimum base salary. In the Penza region, the basic salary of a teacher is 3653 rubles. Decree of the Government of the Penza Region No. 736 - PP of October 30, 2008 (as amended by the Decree of the Government of the Penza Region No. 792 - PP of 11.11.2011) "On approval of the regulation on the system of remuneration of employees public institutions education of the Penza region ", and in the Moscow region - 10500r Decree of the Government of the Moscow Region dated 06/28/2007 No. 462/22 .2007 No. 1047/48) "On the remuneration of employees of state educational institutions of the Moscow region" . Secondly, institutions set increasing coefficients independently within the allocated allocations. Therefore, the basic salary of workers in the same position, having the same workload and the same qualification category will be different in different regions and even in different schools. different quantity students from different teachers when implementing this model, NSOT can also be taken into account when calculating salaries through a special coefficient. The determination of base salaries and rates can be referred to as federal powers, and to the sphere of powers of the constituent entities of the Russian Federation. Subjects of the Russian Federation must establish their base salaries and rates for professional qualification groups (PCGs), if they are not established for them by the Government of the Russian Federation. If such salaries and rates are established by the federal government, the subjects of the Federation are entitled to establish regional base salaries and rates that exceed the salaries and rates established by the federal government for the relevant professional qualification groups. Such powers of state authorities of the subjects of the Federation follow from the norms of Article 6 and other articles of the Labor Code of the Russian Federation. It should be noted that the size of the minimum base salary of a teacher in the Penza region is less than the minimum wage of the Russian Federation (Minimum Wage of the Russian Federation), which at the time of the adoption of Resolution No. amendments to Article 1 of the Federal Law "On the Minimum Wage" . I think that the base salary should not be lower than the minimum wage. If we compare the size of the minimum base salary of a teacher in the Moscow region (10,500 rubles) with the minimum wage in the Moscow region, which is 6,700 rubles. Agreement on the minimum wage in the Moscow region between the Government of the Moscow region, the Moscow regional association of trade union organizations and associations of employers of the Moscow region for 2010 dated December 24, 2009 N 48, then this ratio can be considered acceptable.

In the “All Inclusive” model, the salary of a teacher includes payment for all types of educational and extracurricular work, taking into account the characteristics of his work. Here, a complete calculation of the time spent by a teacher who has teaching load 18 hours a week. This model is implemented in 11 regions of the Russian Federation. The base salary consists of fixed payments (hours of employment) and payments for qualifications and conditions that deviate from the norm. Busy hours include classroom hours and hours extracurricular activities, work with parents, classroom management, checking notebooks. All teacher activities are accounted for in 36 hours per week. It is possible that for a teacher who has a teaching load of more than 18 hours per week, other activities account for less paid time. But according to regulatory documents, for example, of the Tambov region, “salaries (official salaries), wage rates are indexed in connection with an increase in consumer prices for goods and services in the manner established by labor legislation and a decree of the administration of the Tambov region” Law of the Tambov region of December 29, 2008 g. N 493-Z "On the basic principles and conditions for establishing wages for employees of regional state institutions" (adopted by the Tambov Regional Duma on December 26, 2008) art. 4 . There is reason to believe that base salaries are not "frozen", but it is possible that such indexation was also used when using the ETS.

The “Student-hour” model is used in more than 25 regions of the Russian Federation. This NSOT model makes it possible, when calculating the basic part of the teacher's remuneration, to take into account the difference in the number of teaching hours taught by teachers and the number of students with whom teachers work. The formation of the salary of a teacher is based on the unit of account "student-hour", which is determined in the OU, based on the amount of funds received according to the standard.

Each school independently calculates the amount of a student-hour (the cost of a teacher working with one student for one academic hour) within the scope of the payroll fund. For each teacher, the number of student-hours of workload is determined. Thus, the intensity of his work is taken into account in the constant part of the teacher's salary Selyukov R. How and for what to pay a teacher // http://eurekanext.livejournal.com/74768.html.

Considering the legal documents on the use of this model of NSOT in the Kaliningrad region, careful elaboration is noted. The basic salary of a teacher includes all types of teacher activities (preparation for lessons, preparation of didactic material, consultations, class management, checking written work, managing an office, conducting final certification, working on interactive equipment, project activities), and not just lessons. When distributing the payroll of the OU, from 60-80% is the payroll of the base part, that is, guaranteed wages, and the payroll is 20-40%. Consequently, the teacher has a motivation to improve the quality of his work, and, therefore, the quality educational service OS should go up. When using this model in the educational institution, the teacher becomes interested in maintaining the contingent of children in the class, in improving their professional level, but this will only be possible if there is an indexing of the standards of funds for the educational institution.

When using this model, the educational institution has increased independence in setting the staffing table and wages of employees; in the development and approval of the component of the educational institution of the state educational standard of general education, the educational program and the curriculum; determining the ratio of the basic and stimulating part of the wage fund; the ratio of the wage fund of pedagogical and educational support staff; within the basic part of the wage fund, the ratio of the general and special parts; the procedure for distributing the incentive part of the wage fund in accordance with regional regulations.

One of the advantages of all NSOT models is that when the payroll is distributed, forced openness and transparency appear, and the role of public supervisory boards at schools also increases.

1.3 Peculiarities model methods NSOT in Moscow

The basis of the model methodology of the NSOT in Moscow is the “Student-hour” model. I.V. Abankina, M.M. Musarsky, N.L. Galeev. Particular attention in the works of M.M. Musarsky paid to the organizational and legal aspects of normative per capita financing of educational institutions. N.L. Galeeva, I.G. Korneeva, L.L. Cherchenko consider issues related to descriptors, criteria and indicators of the quality of a teacher's professional activity in order to establish the size of the incentive part of the salary. I.V. Abankina analyzes the effects and risks of NSOT.

The following documents were considered as the legal basis for the introduction and implementation of the NSOT in Moscow: Art. 29, 41 of the Law of the Russian Federation "On Education", Art. 144, 333 of the Labor Code of the Russian Federation, as amended. Federal Law No. 90-FZ dated June 30, 2006; Decree of the Government of Moscow dated March 22, 2011. No. 86-PP "On the implementation of a pilot project for the development of general education in the city of Moscow", dated August 3, 2010, No. 666-PP "On the approval of uniform principles and recommendations for the development and introduction of new sectoral wage systems for employees of public institutions in the city of Moscow" , dated December 28, 2010 No. 1088 - PP "On improving the system of remuneration for employees of state institutions of the city of Moscow"; order of the Department of Education of the city of Moscow dated March 25, 2011 No. 210 "On measures to implement a pilot project for the development of general education in the city of Moscow".

Normative financing of educational institutions is carried out in accordance with the NPF of students at certain levels and programs of general education. According to Government Decree No. 86-PP, calculated values ​​​​of standards are established for OS financial support the maintenance of one student during a 5-day and 6-day academic week in State educational institutions participating in the implementation of a pilot project for the development of general education Government Decree No. 86-PP “On conducting a pilot project for the development of general education in the city of Moscow”, dated 03.08.2010 . Appendix 4. .

According to Government Decree No. 86-PP, the formation of the payroll fund of an educational institution is carried out within the limits of the amount of funds of an educational institution for the current financial year, determined in accordance with the calculated per capita standard, the number of students and the correction factor and is reflected in the estimate of the educational institution. The educational institution independently determines in the total amount of funds brought to the educational institution in the current year, the share of the wage fund (payroll) of the employees of the educational institution, including bonuses to official salaries; and the share of the material support fund (FMO) of the educational process. The wage fund of an educational institution consists of a basic part (FOTb) and an incentive part (FOTst). The share of FOTst is determined by the MA independently. Recommended value 20-40% Government Decree No. 86-PP "On the pilot project for the development of general education in the city of Moscow", dated 08/03/2010.

The basic part of the wage fund provides a guaranteed salary for managers, teaching staff directly involved in the educational process (teachers), educational support (educators, educators of extended day groups, educational psychologists, psychologists, social educators, teachers of additional education, counselors, organizers of extracurricular and extracurricular activities, etc.) and junior service personnel (laboratory assistants, cleaners, janitors, drivers, etc.) of an educational institution.

The head of the educational institution forms and approves staffing institutions within the basic part of the wage fund, while the share of the wage fund for teaching staff directly involved in the educational process (FOTpp) is set not less than the actual level for the previous financial year; the share of the wage fund for managers, educational support and junior service personnel (FOTup) is set at a level not exceeding the actual level for the previous financial year (Appendix B).

Studying the normative documents of the pilot schools in Moscow on the introduction of the NSOT, the Regulations on the system of remuneration of employees of educational institutions differ little, significant differences were identified when considering the Regulations on the incentive part of the remuneration of employees.

As criteria for the effectiveness of the introduction of NSOT in the work, it is necessary to consider: the dynamics of the school contingent, the indicator of the average salary of a teacher, the qualitative composition of the teaching staff, the dynamics of the qualification structure of personnel (the share of young specialists), the GIA and USE indicator, the average quality of school education, the class indicator incomplete sets, the share of the incentive part of the wage fund (FOTst.) from the wage fund of an educational institution (FOT OU), the share of bonuses for quality in the wage fund.

As criteria for the performance of teachers, the work will analyze the average salary of a teacher, the cost of educational services, the average salary of a teacher at a rate, criteria for stimulating a teacher, satisfaction with the NSOT.

Differences are related to multipliers, as well as the payment of a special base part, in some EI there are provisions for payment for checking written work, managing classrooms and other types of work, in accordance with the priorities in the school's activities.

Thus, the NSOT includes a guaranteed part of the remuneration, which takes into account all types of activities of the employee and all categories of employees of the educational institution, and also has an incentive part of the remuneration, which helps to increase the motivation of employees. In the regions, 3 main models of NSOT are being implemented, which have features in the formation of a guaranteed base part of wages. The model methodology of the Moscow NSOT is based on the “Student-hour” model, which is based on the legal documents of the Government of Moscow, Orders of the Department of Education of the city of Moscow and local acts of the educational institution.

2. Study of the effectiveness of the introduction of NSOT in pilot schools in Moscow

2.1 Methodology research

Education in our country is traditionally a subject of special attention from both society and the state. Information base this study should become educational statistics, including data from sociological surveys and monitoring the quality of education. To disclose the content of the study, it is important to choose analytical indicators, which include a combination of volumetric indicators, performance indicators and an analysis of their dynamics.

As criteria for the effectiveness of the introduction of NSOT, the work considers: the dynamics of the school contingent, the indicator of the average salary of a teacher, the qualitative composition of the teaching staff, the dynamics of the qualification structure of personnel (the share of young specialists), the GIA and USE indicator, the average quality of education in the school, the indicator of incomplete classes , the share of the incentive part of the wage fund (FOTst.) from the wage fund of an educational institution (FOT OU), the share of bonuses for quality in the wage fund.

As criteria for the performance of teachers, the work analyzes the average salary of a teacher, the cost of an educational service, the average salary of a teacher at a rate, criteria for stimulating a teacher, satisfaction with the NSOT.

The most important tool for ensuring information openness and transparency of the activities of the educational institution is public reporting. The priority areas of research on the results and consequences of the introduction of the NSOT in Moscow can be identified as follows:

1. Study of changes in the labor motivation of teachers, the degree of their satisfaction with the social position and status, assessment of the prospects for self-development and professional growth.

2. Analysis of the transition from the model of social employment to the model of effective employment in the system of general education.

3. Analysis of the relationship between normative per capita financing and the new wage system in general education, a study of the dynamics of key indicators.

The study of the change in the motivation of teachers can be carried out exclusively by sociological methods. For such a study, the Questionnaires developed by NIISO for the Department of Education of the city of Moscow of the GOU VPO of the city of Moscow "Moscow City Pedagogical University", the Questionnaire developed by the Department of Political Science and Sociology of the Moscow Pedagogical state university. The degree of employee loyalty to the educational institution was determined by the method of L.G. Pochebut and O.E. Queen, created on the basis of Louis Thurstone's scale of equal-proportional intervals (School Management No. 16/2007).

According to Abankina I.V., in recent times in education (as well as in the public sector as a whole) a model of social employment has developed. The main characteristics of such a model can be considered the phenomenon of “many teachers at low salaries”, lack of interest in the results of labor and negative selection of personnel for the industry. From an economic point of view, the parameters of such employment are the low elasticity of demand Abankina I.V. Description of the tools for conducting analytical research in the framework of the implementation of the KPMO at the regional and federal levels // http://www.eurekanet.ru/res_ru/0_hfile_1561_1.doc . When analyzing open data on educational institutions (legal documents, local acts, composition of teaching staff, contingent, monitoring of a comprehensive project for the modernization of education) Special attention focused on the following indicators:

the teacher/student ratio;

the rate of staff renewal, which characterizes the movement of workers in the industry - accepted, retired,

· the ratio of teachers' remuneration compared to the average salary in the region's economy;

• the level of differentiation in teachers' salaries between the upper and lower deciles;

availability of vacancies.

The values ​​of the per capita funding standard and the level of teachers' salaries are linked by a transparent formula. This ratio is determined up to key ratios such as:

teacher/student ratio

the share of the payroll fund of teachers in the total payroll fund of the educational institution (in the ratio of 70/30 or 65/35 or even 60/40),

· the share of the wage fund in the norm (in the ratio of 90/10 or 85/15, depending on the commitments made).

If the standard for remuneration and educational expenses is brought in full to the educational institution, then with the formed key ratios, the value of the standard and the average salary of teachers is calculated by the formula. This is the research that should be done.

Linear correlation analysis Volkova P.A., Shchipunov A.B. Statistical data processing in educational and research work. Moscow: Express, 2008 - C.42 allows you to establish direct links between variables in their absolute values. The formula for calculating the correlation coefficient is constructed in such a way that if the relationship between the features is linear, the Pearson coefficient accurately determines the closeness of this relationship. Therefore, it is also called Pearson's linear correlation coefficient.

AT general view the formula for calculating the correlation coefficient is:

where xi are the values ​​taken by the variable X,

yi - values ​​taken by the variable Y,

X - average over X,

Y - average for Y.

The calculation of the Pearson correlation coefficient assumes that the variables and are normally distributed.

This formula assumes that from each value of the variable X, its average value should be subtracted. This is not convenient, therefore, to calculate the correlation coefficient, not this formula is used, but its analogue obtained using transformations:

To apply the Pearson correlation coefficient, the following conditions must be met:

The variables being compared must be obtained on an interval or ratio scale.

The distributions of the X and Y variables should be close to normal.

The number of varying features in the compared variables X and Y should be the same.

Tables of significance levels for the Pearson correlation coefficient are calculated from n = 5 to n = 1000. The assessment of the significance level according to the tables is carried out with the number of degrees of freedom k = n - 2.

To study the intensity, type and form of dependencies, correlation-regression analysis is used, which is a methodological tool for solving forecasting problems. Lazareva GV, Bogdanchikova M. Yu. Statistics / Textbook for the implementation of the course project. -Chelyabinsk, 2003, p.125 - 128.

Most often, a linear form is used to describe the statistical relationship of features. Attention to a linear relationship is explained by a clear economic interpretation of its parameters, limited by the variation of variables, and by the fact that in most cases, nonlinear forms of a relationship are converted (by taking logarithms or changing variables) into a linear form to perform calculations. Most often, the least squares method (LSM) is used to estimate the parameters. Evaluation of the tightness of the connection between the signs is carried out using the coefficient of linear pair correlation - r x,y. Region allowed values linear pair correlation coefficient from -1 to +1. The sign of the correlation coefficient indicates the direction of the relationship. If r x.y >0, then the connection is direct; if rx.y<0, то связь обратная. Если данный коэффициент по модулю близок к единице, то связь между признаками может быть интерпретирована как довольно тесная линейная.

SWOT analysis is the determination of the strengths and weaknesses of a general education school, as well as the opportunities and threats emanating from its immediate environment (external environment), in order to increase the effectiveness of the institution's development. SWOT analysis helps answer the following questions:

Does the school use internal strengths or distinctive advantages in its strategy? If the school does not have distinctive strengths, what potential strengths could it have?

Are the weaknesses of the general education institution its vulnerabilities in competition and/or do they prevent it from taking advantage of certain favorable circumstances? What weaknesses require adjustment based on strategic considerations?

What are the opportunities that give an educational institution a real chance of success when using its skills and access to resources?

What threats should the manager be most concerned about and what strategic actions should he take to protect himself well?

Thus, the methods used allow us to solve the tasks of the study.

2.2 Analysis efficiency introductions NSOT in pilot schools G oroda Moscow

In January 2012, 724 educational institutions in Moscow were included in the "pilot" project for the introduction of NSOT (Appendix D). Among these institutions, 267 (36.9%) are public educational institutions. For a comparative analysis, the websites of 267 educational institutions of the city of Moscow, the contingent, the teaching staff, local acts on the NSOT, the values ​​of the average monthly salary of teachers in 207 schools were considered.

As a result of a comparative analysis, all state budgetary educational institutions of secondary schools in Moscow (Appendix D) (excl. SWAD - no public data), included in the "pilot" project for the introduction of NSOT, could be divided into 3 groups according to the ratio "teacher - student ": 1 group (33%) - ratio 1:10; group 2 (50%) - ratio 1:13; group 3 (17%) - ratio 1:16 - 1:15 (Appendix E). The most interesting for further study is the 3rd group, as the least numerous and as reflecting the benchmark that our Government is striving for http://www.lms.hse.ru/content/lessons/7519/Book_Uchakov.pdf p.15 for optimal use of funding in the field of education (Appendix G).

Consider these educational institutions. In terms of teaching staff, all these institutions have highly qualified teachers: with the highest category - 46.9% of teachers, with the first category - 42.3% of teachers (Appendix I). Honored teachers in these schools - 6.7% of the total number of teaching staff, and honorary education workers - 13.4%. 20.1% of those who have industry awards work in these educational institutions (Appendix K). On average, schools have 579 students each, and the average number of teaching staff is 37 people.

In the context of the new remuneration system, it is important for the school administration to retain highly qualified specialists, attract young teachers, fulfill the indicators approved by the founder, and ensure the stable functioning of the institution. For example, 15 young specialists and 8 postgraduate teachers work in the "pilot" schools of the SEAD.

In each of the schools, local acts have been developed and adopted: “Regulations on the NSOT”, “Regulations on the incentive part of the wage fund”, “Regulations on non-classroom employment” and criteria for stimulating different groups of employees of an educational institution.

The legal basis for the introduction of a new wage system is

* articles 29, 41 of the Law of the Russian Federation "On Education",

* part 2 of article 26.14. Federal Law N 184-FZ "On the General Principles of Organization of Legislative (Representative) and Executive Bodies of State Power of the Subjects of the Russian Federation", Article 144 of the Labor Code of the Russian Federation,

* Federal Law of May 8, 2010 N 83-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement of the Legal Status of State (Municipal) Institutions",

* Decree of the Government of Moscow of December 7, 2010 No. 1050-PP “On the Action Plan for the Implementation in the City of Moscow of the Federal Law of May 8, 2010 No. 83-FZ “On Amendments to Certain Legislative Acts of the Russian Federation,

* Decree of the Government of Moscow dated August 3, 2010 N 666-PP "On the approval of uniform principles and recommendations for the development and introduction of NSOT for employees of public institutions in Moscow" as amended by Decree of the Government of Moscow dated December 28, 2010 N 1088-PP,

* Decree of the Government of Moscow of March 22, 2011 N 86-PP "On the implementation of a pilot project for the development of general education in the city of Moscow" and Government Decree No. 308-PP of July 12, 2011 "On amendments to the Decree of the Government of Moscow of 22 March 2011 N 86-PP"

* Decree of the Government of Moscow No. 455-PP of 28.09.2011 "On Amendments to the Decree of the Government of Moscow dated March 22, 2011 No. 86-PP".

When studying the Regulations on the NSOT of all educational institutions, the following general provisions can be identified:

1. General Provisions;

2. Formation and distribution of the wage fund;

3. Calculation of the cost of a budgetary educational unit;

4. Distribution of the stimulating part of the wage fund.

Each of these schools has its own assessment criteria for stimulating the work of the teacher and its own calculation of increasing coefficients.

The new wage system is being introduced with the aim of seriously improving the quality of education in accordance with modern requirements. The main criterion for its introduction is the principle of the most complete correspondence of the payment system to the real contribution of the employee to the educational process.

Let us consider the dynamics of the average salary of teachers in these schools. When comparing, the data of 2,3,4 quarters of 2012 were used. In the 1st quarter, there was an approbation of local acts adopted at the school. The most significant, in our opinion, are the indicators of the following quarters. The choice of this period is also due to the fact that from April 2012 the budget financing was changed, a correction was made to calculate the subsidy fund for budgetary educational institutions.

Analyzing the average salaries of teachers in this group of schools, it can be seen that the payment of the incentive part of the wage fund is carried out mainly once every 3 months. The monthly incentive fund amounted to 10 to 25% of the payroll fund. In general, there is an increase in the average salary of teachers.

In the course of the study, a survey of teachers was conducted. The sociological survey was conducted from November 2012 to May 2013. The survey involved teachers from the following educational institutions: Eastern Administrative District (No. 273, 316, 319, 374, 382, ​​400, 402, 405, 411, 445, 619, 1078), South Administrative District (No. 546, 728, 867, 878, 902, 924, 933, 935, 941, 948, 982, 985, 1179), SEAD (No. 336, 424, 460, 469, 475, 484, 894, 899), SAO (No. 763, 289, 332, 757, 180, 761), SZAO (No. 769).

The survey involved 678 teachers of "pilot" schools in Moscow, in which the "teacher-student" ratio was 1:15 and higher. Among the respondents were 87% women and 13% men. The average age of the respondents was 43 years. There are 4 age groups (Histogram 1):

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