Разработка модели компенсационного плана в системе оплаты труда в условиях бизнес-циклов торговой компании

The article is devoted to the development of an adaptive compensation plan model for a trading company in the context of changing phases of the business cycle. The relevance is due to the fact that traditional wage systems do not take into account the cyclical nature of the business, which reduces motivation during the growth phase and creates an excessive financial burden during the downturn of the company's business cycle. The purpose of the research is to create a model that flexibly responds to changes in strategic priorities depending on the phase of the company's business cycle. To achieve this goal, the following tasks have been solved: systematization of the factors of the value of positions, the construction of a tariff-discharge grid, the design of a variable part based on KPIs, the justification of the mechanism for balancing the constant and variable parts of remuneration. The methodological base of the research includes systematic and process approaches. Questionnaires and in-depth interviews were used to assess motivation. Grading was performed using a point-factor method based on eight factors with six-level scales. The variable part is calculated using multiplicative KPI coefficients. The verification was carried out by correlation and regression analysis using the example of a trading company. The scientific novelty of the research lies in the synthesis of the point-factor grading method, the theory of business cycles and the industry specifics of trade organizations within the framework of a single adaptive compensation plan model. The author's unique contribution consists in the theoretical substantiation and practical development of a mechanism for rebalancing the permanent and variable parts of remuneration depending on the phase of the company's business activity. It is suggested that at the stages of economic growth and recovery, it is advisable to maintain a predominant share of the fixed part of the payment in order to attract and retain qualified sellers, whereas at the stages of maturity and recession, the share of the variable part should be increased in order to reduce operational leverage and increase cost manageability. The testing of the model in the trading company confirmed the positive efficiency of remuneration for employees who exceed the planned tasks, while for those who do not fulfill the plan it is negative. Regression analysis revealed a stable direct relationship between the level of digitalization of sales and the growth of nominal wages, which justifies the inclusion of incentives for the development of digital channels in the model. Thus, the proposed model solves the problem of creating a mechanism that simultaneously ensures the company's resilience to external shocks, staff motivation and optimization of operating costs, regardless of market conditions.