Darbaspēka izmaksas un to optimizēšanas iespējas
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Latvijas Universitāte
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Abstract
Ekonomiskās lejupslīdes ietekmē uzņēmumi meklē iespējas, kā ietaupīt savus līdzekļus un optimizēt izmaksas. Darbaspēka izmaksas ir vienas no būtiskākajām izmaksām, īpaši pakalpojumu sniedzošos uzņēmumos. Darbaspēka izmaksas darba devējs var tieši ietekmēt pats, jo var nolemt cik daudz cilvēkus nodarbināt un uz kādu līgumu pamata.
Darba mērķis ir pētīt, ar kādām izmaksām darba devējam ir jārēķinās algojot darbiniekus, un kādas ir iespējas ietaupīt uzņēmuma resursus.
Bakalaura darbs sastāv no trīs daļām. Pirmajā daļā sniegts darbaspēku izmaksu vispārējs raksturojums Latvijā. Otrajā daļā apskatīti, kādi nodokļi piemērojami darbinieku saņemamajam atalgojumam un salīdzinātas nodokļu likmju izmaiņas 2009. un 2010. gadā. Trešajā daļā aplūkotas konkrēta uzņēmuma darbaspēka izmaksas 2009. gadā un analizēts, cik optimāli uzņēmums ir izmantojis savus līdzekļus. Balstoties uz pētījuma rezultātiem, tika izdarīti secinājumi un izvirzīti priekšlikumi, kā racionālāk izmantot uzņēmuma līdzekļus darbaspēka resursu piesaistīšanai.
Diplomdarba apjoms ir 60 lpp, 15 tabulas, 9 attēli
Diplomdarba izstrādāšanai tika izmantoti 13 literatūras avoti.
Atslēgvārdi- Darbinieks; Darbaspēks; Darbaspēka izmaksas
During the economical crisis most of the enterprises are looking for ways how to economize costs and optimize expenses. Labor expenses are one of the main costs, especially if the enterprise is service provider. Labor expenses can be directly affected by its owner, because you can choose how many workers you will have and what is going to be average salary. Main focus of this paper is to research what are costs employer has to deal with when employing workers and how these costs can be optimized. Bachelor paper consists of three main parts: the first part deals with Latvian employment costs general description, the second part describes taxes which are applicable for employees and what changes have been made for tax rates from 2009 till 2010. Third part has description of an actual enterprise and its expenses for employers in year 2009, and has analysis of how effective these costs were managed. Based upon the results of research, the conclusion and suggestions were made, on how to optimize costs for employment. Volume of this papers is: 60 pages, 15 tables, 9 pictures(diagrams). For this paper 13 research papers have been used. Keywords- Employee; Labour force; Labour costs.
During the economical crisis most of the enterprises are looking for ways how to economize costs and optimize expenses. Labor expenses are one of the main costs, especially if the enterprise is service provider. Labor expenses can be directly affected by its owner, because you can choose how many workers you will have and what is going to be average salary. Main focus of this paper is to research what are costs employer has to deal with when employing workers and how these costs can be optimized. Bachelor paper consists of three main parts: the first part deals with Latvian employment costs general description, the second part describes taxes which are applicable for employees and what changes have been made for tax rates from 2009 till 2010. Third part has description of an actual enterprise and its expenses for employers in year 2009, and has analysis of how effective these costs were managed. Based upon the results of research, the conclusion and suggestions were made, on how to optimize costs for employment. Volume of this papers is: 60 pages, 15 tables, 9 pictures(diagrams). For this paper 13 research papers have been used. Keywords- Employee; Labour force; Labour costs.