【思い付きは悪】人件費は考え方次第で変動するものという話

学んだこと

こんにちは
今日は「人件費」についてお話ししたいと思います。

前回 (【初心者向け】飲食店経営で気にするたった5つのこと「売上高に対してどれくらい人件費を使っているかという割合」ということをお話ししました。

その上で「人件費額はあまり重要視していませんでした。人件費額はいろいろな数字を出すために把握しているだけでした。大切なのは人件費”率”のほうです」ということをお話ししました。

今回はその理由を含めて、さらに深ぼったお話しをしていこうと思います。
僕は「コストは全体を思い付きで無理に削るものではなく、短期間で変動費を削っていき、中長期で固定費を削るといったように、ある程度の期間目標を決めて計画的に削るものである」と考えています。
大多数の人はそのような認識でいると思いますが、中にはそうでない人もいます。
そんな人にこそ読んでほしいと思っています。


人件費は固定費と変動費に分けることができる

まず、人件費は「固定費としての性質を持つもの」「変動費としての性質を持つもの」に分けられると考えています。

Googleなどで検索をしてみると

固定費」は、売上の増減に関係なく一定にかかる費用
変動費」は、売上が増えれば増え売上が減れば減る費用

と定義されていると思います。

ですがそれだと人件費のように「社員の固定給とアルバイトの時給」のように、「立場や雇用形態などの条件次第で変わるもの」の定義があいまいになりますよね。

なので僕は勝手に自分の中でもっと簡単にしてみました。

「固定費」は自分の裁量で削れるもの、もしくは削ってはいけないもの
「変動費」は自分の裁量で削れるもの

として考えています。
もしかしたらこれに当てはまらないものもあるかもしれません。
ですが少なくとも「店長」という立場で働いているうちは、そんなものに出会うことはありませんでした。

「それなら人件費は全部変動費じゃないか」と思われるかもしれません。
ですが、それに対する答えとしては「そうではない固定費になるものもあるし、状況によってはそうではなくなるものもある」ということです。

人件費の内訳

まず、人件費にも種類があります。すごく簡単に分けると

  • 現物給与総額
  • 現物給与以外の総額

となります。
それぞれ


現物給与総額

  • 所定内賃金(基本給)
  • 所定外賃金(基本給以外で発生する賃金)
  • 賞与・一時金

現物給与以外の総額

  • 退職金費用
  • 法定福利費(年金や保険にかかる費用)
  • 法定外福利費(住宅手当や通勤手当などの諸手当)
  • 採用費や教育研修費

と分けられます。

会社によっても違うと思いますが、大多数の企業だと店舗に関わるのは「現物給与総額」「現物給与以外の総額に関する一部項目」だと思います。
「現物給与以外の総額に関する一部項目」の法定福利費、法定外福利費が店舗持ちになることが多いんじゃないかと思います。(あくまで経験上です。)

上の分類を見てもらって分かるように、法定福利費、法定外福利費に関するものは”「売上が増えれば増え売上が減れば減る費用。」=変動費”に分類することができるでしょうか?
「今月は売り上げが少ないから手当と保険削るから」
なんて大問題ですよね

人件費は”「固定費としての性質を持つもの」と「変動費としての性質を持つもの」に分けられる”と考えているとお話したのは、人件費にはこういったものも含まれるからです。

先ほどの「固定費」は自分の裁量で削れるもの、もしくは削ってはいけないもの、「変動費」は自分の裁量で削れるものとした場合、説明しやすいんじゃないかと思います。


削れる人件費はどんなもの?

簡単に言うと「現物給与総額」は削ることができます。
ですが、それも「現物給与総額の一部は削ることができる」というものだと考えています。

以前(【実は単純】利益を出すことのできる飲食店の考え方)にも話しましたが、「利益を出すためにとにかく人件費などのコストを削ろう」という考えは早計だと考えています。
それは「コストには店舗のコンセプト次第で”できるだけ低く抑える”ことが正解ではない場合がある」からです。

もちろん無理をすれば削ることはできます。
しかし、顧客満足度を保ったままコストを削るということを考えたときに、それが正解なのでしょうか

単純に「削ること」だけを考えるのはあまり有効な方法ではありません。
というのも、「必要な人件費額は売上によって変わる」ためです。
月に100万円の売上の店と500万円の店では必要な人件費は違いますよね?

大切なのは「必要な人件費額」の中で「どの項目でどのくらい費用をかけているかを知る」ことです。

上でもお話ししたように、人件費の中にはいろいろな項目があります。
そして、顧客満足度を保ったままコストを削るためには削れるものはそのほんの一部なのです。

【初心者】損益分岐点を知ることは経営の一歩目でもお話ししたように、シフトを組む際に”必要最低人員””モデルシフト”で知ることがとても大切です。

そのシフトから「この店舗で顧客満足度を保ったまま損益分岐点を超える売上を出すためには、最低1日〇人のシフト数が必要で、その場合の月の人件費が〇〇円になる」という計算をしなければなりません。

そのときの計算で出した「1か月に最低必要な人件費」以外にかかっている人件費が「削ることのできるコスト=現物給与総額の一部」となります。

ちょっとごちゃごちゃした言い方が多かったので具体例を出して削れる人件費を考えてみましょう。
先ほどの「削ることのできるコスト=現物給与総額の一部」にはなにが入るのでしょうか。

例えば
「想定外に来客があったので、アルバイトに30分ずつ残ってもらって片付けを手伝ってもらった」
という残業代
「前日想定以上に混んだので、30分早く来てもらって準備を手伝ってもらった」
というのも入りますね。

逆に言えば「1か月に最低必要な人件費」は、最低限の利益を出すために必要な人件費ということになります。
「本来5人で組んでいたシフトだけど、4人にすれば利益は出せる」という考え方は確かに必要ですが、それでは顧客満足度を保つことができない可能性が高いため得策とは言い切れないでしょう。

さらに言ってしまえば、顧客満足度を保つことができないばかりか、無理なシフトを継続した結果従業員満足度も下がる危険性すらあります。

「削ることのできるコスト=現物給与総額の一部」以外は削減できない人件費なのか

答えは削減できます。

というのも、「厳密に言うと、努力次第で削減できないコストなどない」からです。

固定費とされている「家賃やリース料」なども交渉などによって削減できます。
大切なのは「具体的にいつ、いくらぐらいの金額を削減するのか、どのような要因で判断したのか」ということです。

例えば単発で「台風が来ることが予想されているのでシフトを減らして対応する」ということは
「いつ→短日の人件費、どのくらい→〇時間分を削る、要因→台風の予想」
ということで考えられます。

ですが、先ほどの「本来5人で組んでいたシフトだけど、4人にすれば利益は出せる」という考え方には”要因”がありません。

月間で人件費を削っていきたい場合は、その要因に対応することのできるだけの”準備期間”が必要となるのです。

例えば単純に「1日一人分の人件費を削りたい」場合の解決策は”教育””システム”につきます。
改善をしていく場合、「ピーク帯に〇万円売る場合は現状〇人の人員が必要だ」と把握している必要があります。
そして誰がどの程度の作業量があるのかを考え、なにによって改善できるのかを考える必要があるでしょう。

”教育”によって改善できるもの

”教育”によって改善できるものは以下のようなものがあります。

  • 個人の作業スピードなどのスキル改善
  • 全体の連携の改善による効率の改善
  • 誰がどこまでの作業をするのか、などの業務配分の改善

単純に業務タスクなどの役割分担と力量の改善ですね。
これは現状なにができるのか、現状どのくらいの人員で行っているのかによって時間がかかります。

例えば「10人行っているものを7人でできるようにしよう」としたらどうでしょう
”教育”は短期間で行って改善できるものではなく、中長期で考える必要があります。

”システム”によって改善できるもの

ではシステムで改善できるものはどんなことなのでしょうか

  • 棚がないのでいちいち店の奥まで取りに行かなければいけない
  • 作業の抜け漏れが多く、二度手間になることが多い

などですね

これは考え方次第では即改善できることです。
無理や無駄がないかを考え、仕組み自体の在り方を考えることで改善へとつなげるということですね。
”システム”で改善することで効率性を上げて短期間で改善を目指しましょう。


いかがでしょうか

「コストは全体を思い付きで無理に削るものではなく、短期間で変動費を削っていき、中長期で固定費を削るといったように、ある程度の期間目標を決めて計画的に削るものである」

ということを理解してもらえたでしょうか

人件費を削る際には「具体的にいつ、いくらぐらいの金額を削減するのか、どのような要因で判断したのか」を考え、それが”教育”で改善できる問題なのか、”システム”によって改善できるものなのかで期間が変わります。

無理に人件費を削った場合、顧客満足度だけでなく、従業員満足度の低下を招く危険性があります。最低必要な人件費はどのくらいなのかを知り、現状と比べることでどのくらいの削減ができるのかを計画的に考えることで改善へとつなげることができるでしょう。

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