| Abstract [eng] |
The aim of this work – after the analysis of factors that make influence on the size of salaries and wages, and the determination of methodologies for calculating salaries and wages to compose the calculation of wages and salaries methodology suitable for construction companies. In the first part of this work the analysis of scientific literature has been carried out, by the mean of the latter, the differentiation of payment for work in Lithuania has been revealed, which in particular is similar in other developed countries, where it is related to the production output and the efficiency of work. Considering those factors, the arrangement of payment for work should be based on the work comparison, as well as tasks classification under the separate categories. In organizations, where the consecutive technology is used, and where the role of each employee is strictly determined and thus can be effectively managed by legal methods, any of the salaries and wages system can be applied considering the selected priorities of the organization. If the organization is mainly oriented to the efficiency of work and the volume of production, the piece-rate system of salaries and wages may be applied; if it is mainly oriented to the quality then time system may be applied. The focus on other results of the activities is promoted by the effect of extra premiums, for example, applying the piece-rate system the premiums for quality or saving the resources can be awarded, in case of time system the premiums for the efficiency or works performed on time can be awarded. In the second part of this work the research on determination of salaries and wages and the creation of the relevant methodology has been carried out. The volume of the research was 189 respondents: 130 of the participants were from UAB “Žemda“, and other 59 participant from UAB “Arkada“; (102 of them were the workers of construction companies, and 87 were administration officers). The results of the research has revealed the fact that different methodologies are used for calculation of UAB “Žemda“ and UAB “Arkada“ administration officers and construction workers. The salaries for administration officers are calculated using the piece-rate payment form; at the same time wages for workers are calculated using the time payment form. The survey has revealed that only administration officers are satisfied by their salaries; while workers are not satisfied by their wages as they do not meet their expectations and needs. The major part of administration officers and workers expressed their wish that the salaries and wages would be calculated using piece-rate or mixed systems of payment for work. |
