Working time funds. Working time fund utilization rates
It is economically feasible to calculate the number of workers by first estimating the minimum number that is necessary to fulfill the planned target for the production of products (work) per shift. This is the so-called turnout number. It is calculated by sections, workshops and operations production process. The attendance rate is calculated based on standard or local labor standards for each category of workers. Then, based on the turnout and statistical data on the ratio of nominal and real working hours for previous periods, the required estimated number of workers is determined:
Chrs = Chya x Ks
Where,
Chrs - real payroll number;
Chya - turnout number;
Kc - payroll coefficient (equal to the nominal working time fund divided by the actual number of working days in a given period). The payroll coefficient is also called the coefficient of transition from turnout to payroll.
Example. The nominal working time fund is 278 days, the actual number of working days according to the planned balance of working time is 270 days. Turnout number of employees: 560 people. Actual headcount. (Chrs = (278x560)/270 = 577 people)
Thus, in order to complete a production task that 560 people must cope with in a timely manner and with proper quality, without violating the labor legislation of the Russian Federation, it is necessary to hire at least 577 people. This will ensure a continuous, highly efficient production cycle without reservations for vacations, sick leave, study, etc.
You can obtain confirmation of the need to apply the conversion coefficient by analyzing in any organization effective working time fund. To do this, you need to take personnel statistics for the full calendar year and evaluate:
1. Calendar fund of working time (Tk), which is equal to the number of calendar days for a certain calendar period (month, quarter, year). It can be calculated for the entire number of workers, a group of workers of an enterprise (workshop, site) and on average per worker (in person/days or person/hours):
Tk = Dk x Rss(persons/days)
Tk = Dk x Pss x Ps(persons/hours)
Where,
Dk - the number of calendar days in a given period;
Рсс - average number of workers in a given period (persons);
Ps - average established shift duration (hour).
2. Time-sheet (nominal) working time fund (Тт) is defined as the difference between the calendar fund of working time of workers (in person/days or person/hours) and the number of holidays (Тп) and weekends (Тв) person/days (person/hours) :
Tt = (Tk - Tp - Tv), person/day
Tt = (Tk - Tp - Tv) x Pss x Ps, person/hour
3. The maximum possible working time fund (Tmax) characterizes the potential value of the maximum possible use of the working time fund of workers in a given period, except for weekends, holidays and time for the next and additional holidays(To), and is defined:
Tmax = Tk - (Тп + Тв + To) x Pcc(persons/days)
Tmax = (Tt - To) x Pcc(persons/days)
Tmax = Tk - (Tp + Tv + To) x Pcc x Ps(persons/hours)
Tmax = (Tt - To) x Pcc x Ps(persons/hours)
4. The planned effective working time fund (TRW) is less than the maximum possible fund by the amount of workers’ planned absenteeism from work for valid reasons (absenteeism due to illness and childbirth, time to perform state and public duties, duration of educational leave, etc.). The duration of the planned effective working time fund can be determined on the basis of the working time balance using the following formula:
Trv = (Tk - Tv - Tp - To - Tb - Tu - Tg - Tpr) x Psm - (Tkm + Tp + Ts)(persons/hours)
Where,
Tk - number of calendar days in a year;
TB - absence from work due to illness and childbirth (days);
Tu - duration of study holidays (days);
Tg - time to perform state and public duties (days);
Tpr - other absences permitted by law (days);
Psm - duration of work shift (hours);
Tkm - loss of working time due to a reduction in the working day for nursing mothers (hours);
Тп - loss of working time due to a reduction in the working day for adolescents (hours);
Тс - loss of working time due to shortened working hours on pre-holiday days (hours).
Quantity non-working days for valid reasons, it is determined, as a rule, on the basis of the average data of the report for the previous year and in accordance with labor legislation.
The price of time generally corresponds to the total development potential of each production or organizational system.
Table 1. Approximate calculation of the planned effective annual working time fund per 1 employee
| No. | Indicators | Unit | 2012 | Deviation from plan (+, -) |
The same in % | |
|---|---|---|---|---|---|---|
| according to plan | actually | |||||
| 1 | Calendar fund of time | days | 365 | 365 | - | - |
| 2 | Including holidays | days | 12 | 12 | - | - |
| Weekends, taking into account preferential categories of employees | days | 103 | 112,3 | 9,3 | 9,03 | |
| 3 | Nominee fund | days | 250 | 240,7 | -9,3 | -3,68 |
| 4 | Regular holidays, including additional days | days | 45,2 | 43,9 | -1,3 | -2,88 |
| Study leaves | days | 0,5 | 0,5 | - | - | |
| Absenteeism due to illness | days | 8,3 | 8,4 | 0,1 | 1,2 | |
| Absences permitted by law | days | 0,5 | 0,6 | 0,1 | 20 | |
| Absences with permission from the administration | days | 1,1 | 1,3 | 0,2 | 18,18 | |
| Truancy | days | - | - | - | - | |
| 5 | All-day downtime | days | - | - | - | - |
| 6 | Cash fund | days | 194,4 | 186 | -8,4 | -3,85 |
| 7 | Average working day (shift), nominal | hour | 7,98 | 7,98 | - | - |
| 8 | Planned effective working time fund | hour | 1551,3 | 1484,28 | -67,1 | -4,32 |
| 9 | Reduction of working hours, total | hour | - | - | - | - |
| 10 | Overtime | hour | - | - | - | - |
| 11 | Real effective working day (shift) by year | hour | 6,2 | 6,2 | - | - |
The simplest analysis showed that the employer had the right to count on 2000 working hours per year (250 nominal working days of 8 hours each), and was guided by this when choosing a production order. But in reality, the average employee worked only 1,484 hours a year, which is a quarter less than the employer’s expectations. It is this quarter that allows the transition coefficient to be compensated for in population calculations.
To analyze the quality use of working time, it is advisable to use coefficient of real (effective) working time fund:
Krf = (Ff - Pf)/(Fpl - Ppl)
Where,
Krf - coefficient of real (effective) working time fund;
Pf, Ppl - loss of working time in the reporting and base periods;
Ff, Fpl - calculated fund of working time in the reporting and base periods.
Literature:
- Bochkin A.V. System for monitoring the working time of office employees // Personnel Management. 2008. No. 23.
- Adamchuk V.V. Organization and regulation of labor. M.: Finstatinform, 1999.
- Pashuto V.P. Organization and regulation of labor at an enterprise: Uch. village Mn.: New knowledge, 2001.
- Bychin B.V., Malinin S.V., Shubenkova E.V. Organization and regulation of labor: Proc. allowance. M.: INFRA-M, 2009.
- Erokhina R.I., Samrailova E.K. Analysis and Modeling labor indicators at the enterprise: Proc. allowance / Ed. A.I. Rofe. M.: MIC, 2000.
Brief theory
Working hours are recorded in man-days and man-hours for employees included in the calculation average number, taken to calculate the average wages and other averages. A person-day is considered worked when the employee, having reported for work, began work, regardless of the length of time worked. In addition to man-days worked, full-day (entire shift) downtime, annual leave, educational leave, absences due to illness, absences permitted by law and with the permission of the employer, additional leave, leave at the initiative of the employer, absenteeism, mass absenteeism from work (strikes) are also subject to recording. ), weekends and holidays.
A man-hour worked is considered to be an hour of pure work without intra-shift downtime. Intra-shift downtime is considered to be the time of unscheduled breaks in work during a working day or shift lasting 5 minutes or more, and in certain industries (on conveyors, production lines, etc.) lasting more than one minute, which are documented (downtime sheets).
Intra-shift downtime is taken into account separately. The total number of man-hours worked takes into account all man-hours actually worked by employees, including overtime, as well as hours worked by agreement with the employer in non-working hours. working hours in connection with leaves without pay.
Based on the data on man-days and man-hours worked, the calendar, time and maximum possible working time funds are determined. The calendar fund is calculated as the sum of attendances and absences from work. The time fund is less than the calendar fund by the number of holidays and weekends, and the maximum possible fund is less than the time fund by the number of days of regular vacations. The maximum possible fund can be defined as the sum of attendances and within the maximum possible fund of absences, which include study leave, additional leaves granted by decision of the workforce and the employer, absences due to illness, other absences permitted by law and the employer, as well as absenteeism and mass absenteeism from work (strikes). Turnouts, in turn, consist of time worked and all-day downtime. The use of working time funds is characterized by utilization rates, calculated as the ratio of actually worked time to the corresponding fund.
Example of problem solution
Problem condition
The following data are known on the use of time by industrial production workers of an enterprise for two years, man-days:
| Indicator name | Base year | Reporting year | Worked out by workers | 204716 | 199366 | All-day downtime | 2 | -- | Absences from work: | annual (regular) vacations | 15915 | 16117 | study leave | 504 | 450 | maternity leave | 1115 | 944 | illnesses | 14275 | 14087 | other absences permitted by law | 2857 | 352 | failure to appear with the permission of the administration | 876 | 553 | absenteeism | 448 | 374 | mass absenteeism due to protests and strikes | 600 | 800 | holidays and weekends | 90112 | 88157 | Worked by workers – total, man-hours | 1623072 | 1587002 | including overtime | 8743 | 9382 | Established duration of the working day, hour. | 8 | 8 |
- Determine in the base and reporting periods: a) calendar, time and maximum possible working time funds for industrial production workers.
- Construct balances of working time in man-days in the base and reporting periods.
- Determine the indicators for the use of calendar, time and maximum possible working time funds.
- Determine the structure of the maximum possible working time fund in the base and reporting periods and study its dynamics.
- Determine in the base and reporting periods: a) the average actual duration of a full-time and part-time working day; b) average actual duration working period.
- Determine in the base and reporting periods: a) the coefficient of use of the established working day; b) utilization rate of the working period; c) integral coefficient of working time use.
- Swipe comparative analysis use of working time in the reporting and base periods.
Present the calculation results in the table.
Draw conclusions.
Problem solution
Calendar, time sheet and maximum possible working time funds
1) The calendar fund is defined as the sum of appearances and absences from work. The time fund is less than the calendar fund for holidays and weekends, and the maximum possible fund is less than the time fund by the number of days of regular vacations.
In the base period:
During the reporting period:
Working time balance
Balance of working time in the base period
| Working time resources | Calendar fund | 331420 | Actually worked out | 204716 | Holidays and weekends | 90112 | 19627 | Next holidays | 15915 | Incl. | study leave | 504 | 1115 | due to illness | 14275 | 2857 | 876 | Lost working time | 1050 | Incl. | Whole day passes | 2 | Truancy | 448 | Strikes | 600 | Maximum possible fund | 225393 | Maximum possible fund | 225393 |
Balance of working time in the reporting period
| Working time resources | Use of working time | Calendar fund | 321200 | Actually worked out | 199366 | Holidays and weekends | 88157 | Not used for good reasons | 16386 | Next holidays | 16117 | Incl. | study leave | 450 | maternity leave | 944 | due to illness | 14087 | absences permitted by law | 352 | failure to appear with the permission of the employer | 553 | Lost working time | 1174 | Incl. | Whole day passes | -- | Truancy | 374 | Strikes | 800 | Maximum possible fund | 216926 | Maximum possible fund | 216926 |
Coefficients of use of calendar, time and maximum possible funds
3) Indicators of the use of funds are determined by the ratio of man-days worked to the value of the working time fund.
In the base period:
During the reporting period:
Calendar fund utilization rate:
Time fund utilization rate:
Maximum possible fund utilization rate:
Structure and dynamics of the structure of the maximum possible fund
4) Let’s calculate the structure of the maximum possible fund:
Let's create a calculation table:
| Use of working time | Person-days | Structure, % | Change in structure, p.p. | base period | reporting period | base period | reporting period | Actually worked out | 204716 | 199366 | 90.8 | 91.9 | 1.1 | Not used for good reasons | 19627 | 16386 | 8.7 | 7.6 | -1.2 | Lost working time | 1050 | 1174 | 0.5 | 0.5 | 0.1 | Total | 225393 | 216926 | 100.0 | 100.0 | - |
Average working day, working period and average number of workers
a) Average actual working day in the base period:
Average actual working hours in the reporting period:
b) Average number of workers:
In the base period:
During the reporting period:
Average actual working period:
In the base period:
During the reporting period:
The coefficient of utilization of the length of the working day and working period. Integral indicator of working time use
6) The coefficient of utilization of the working day is determined by dividing the average actual full duration of the working day by the established duration of the working day. The formula for calculating this indicator is:
In the base period:
During the reporting period:
The coefficient of utilization of the duration of the working period is equal to the quotient of the average actual number of days of work per worker in the study period divided by the available number of days of work. The available number of days is determined by subtracting from the calendar fund the time of one worker on holidays and weekends and the average number of vacation days per worker:
In the base period:
Actual number of days of work per worker:
During the reporting period:
Actual number of days of work per worker:
Available number of days of work per worker:
The integral indicator of the use of working time is equal to the product of the two previous coefficients:
In the base period:
7) Thus, in the reporting period, the integral indicator of the use of working time is greater than the integral indicator of the use of working time in the reporting period - working time was used better in the reporting period.
Let's present the calculation results in the table:
| Indicators | Base period | Reporting period | Calendar fund, man-days | 331420 | 321200 | Time fund, man-days | 241308 | 233043 | Maximum possible fund, man-days | 225393 | 216926 | Calendar fund utilization rate, % | 61,8 | 62,1 | Time fund utilization rate, % | 84,8 | 85,5 | Maximum possible fund utilization rate, % | 90,8 | 91,9 | Total average actual working day, hours | 7,93 | 7,96 | Lesson average actual duration of the working day, hours | 7,89 | 7,91 | Average actual duration of the working period, days | 226 | 227 | Working day utilization rate, % | 99,1 | 99,5 | Working period utilization rate, % | 91,1 | 91,9 | Integral indicator of working time use, % | 90,3 | 91,4 |
Conclusion
Analyzing the summary table of indicators, you can see that the indicators for the use of working time in the reporting period are better than the indicators for the use of working time in the base period.
Represents the volume of hours for a certain period in which an employee works. This indicator is influenced by many factors: time spent by the employee on sick leave, vacations. The fund also decreases when employees are late.
The concept of working time fund
Working time fund – the most important indicator, which determines the effectiveness of employees. Various formulas are used to calculate it. The employer's task is to use resources with the greatest productivity. This is one of the components of enterprise planning. The fund can also be used to balance working hours. The fund includes various indicators, the calculation of which will also require formulas. Let's take a closer look at these indicators:
- Calendar fund. Represents the overall period over which the fund is defined. As a rule, this is a year.
- Nominal. This is the number of days left in a year after subtracting all weekends and holidays.
- Maximum probable. It refers to the maximum number of days per year on which an employee can perform his functions. To do this, you need to deduct compulsory vacation from the nominal fund.
- Appearance. Involves recording actual hours worked. That is, those days on which the employee actually performed his functions are deducted from the maximum probable fund.
When planning, you can also take into account downtime at the enterprise, which can be predicted. When making calculations, you need to take actual information and then compare it with predicted indicators.
Nominee Fund
When calculating the nominal fund, the following formula is used:
Calendar fund – holidays – weekends
The basis of the nominal fund is the calendar period for which calculations are made. It could be:
- Year. Relevant if it is necessary to conduct a full-fledged study of employee productivity.
- Quarter. Needed for cumulative time tracking.
- Month. The indicator is used when calculating wages and determining the ratio of actual workdays to the production rate. This is the most current value.
When establishing a nominal fund, you can use production calendar. The first step in carrying out the calculation is to determine the goal and objectives.
Maximum probable fund
Determined by the following formula:
Nominal fund – vacation (28 days)
To determine the maximum probable fund, you need to subtract the time allotted for vacation from the nominal fund. The result obtained represents the general production standard. The indicator is needed to determine the optimal size of staff in an organization. The employer needs to compare the time actual work employees with production needs (that is, the deadlines allotted for solving a particular problem). The resulting ratios determine the optimal number of employees in the company.
The maximum likelihood fund formula can use different metrics. For example, many holidays fall on employee vacations. That is, his labor norm will be greater than the labor norm of an employee who goes on vacation for a period less rich in holidays.
Cash fund
To calculate it, the following formula is required:
Maximum Probability Fund – Number of Missed Days
The reasons for absence may be different:
- Maternity and child care leave.
- Leave due to training.
- Time off by agreement with the employer.
- Additional paid leave.
That is, all working days that were missed for objective reasons will be taken into account.
Calculation example
Let's look at an example. The reporting period is taken to be a month. It has 8 days off, as well as 2 holidays. That is, the nominal fund will be 20 days (30 days - 10 days). There is no vacation this month, and therefore there is no need to calculate the maximum possible fund. During the month, the employee was on sick leave for 5 days. That is, the turnout fund will be 15 days (20 days - 5 days).
What is an effective fund?
An effective fund refers to the number of employees in the enterprise. The formula will include indicators such as man-hours and man-days. Let's look at an example of an efficient fund. It takes 400 man-hours to complete the order. Based on this, the number of employees to complete the task is determined. If this is one employee, then he needs 50 days to complete the order. To obtain this result, the following calculations were used:
400/8, where 8 is the standard working day in hours.
The employer decides that 50 days is too long. For this reason, 10 employees are involved in solving the problem. That is, each employee works 40 hours (400/10). As a result, it will take 5 days to solve the problem.
ATTENTION! The definition of an effective fund depends on the needs of the employer. For example, the company has few employers, but a lot of time is allocated for solving problems. In this case, it makes sense to entrust the order to 1-2 performers.
Time fund analysis
Analysis of the working time fund is necessary to establish the most effective development strategy for the company. The more effective the strategy, the more employee productivity can be achieved. Analysis involves observing work processes. Its main goal is to reduce wasted time. In order to reduce downtime, you need to determine what exactly is causing it. This is precisely why monitoring the work of employees is necessary.
The analysis takes into account the loss of working time, which is divided into full-day and intra-shift. Let's look at examples of whole-day losses:
- Planned vacation.
- Holiday according to BiR.
- Downtime.
- Time off with permission from management.
- Absenteeism for unexcused reasons.
- Sick leave.
Let's look at examples of intra-shift time loss:
- OS repair.
- During the shift, the lights went out and the workers were unable to continue their activities.
- Shortened shifts for minors.
- Breaks for women breastfeeding.
All time losses must be taken into account, regardless of their reasons.
Let's consider the goals of the PDF analysis:
- Determination of radioactive power losses.
- Determination of time reserves.
- Developing an event plan for using time.
- Increasing the efficiency of the organization.
- Increased profitability.
The analysis is performed in accordance with the following algorithm:
- RV balance assessment.
- Assessing the compliance of employees' work with the work regime.
- Analysis of unworked time.
- Determining the reasons why downtime occurred.
- Assessment of overtime activities.
- Assess the impact of downtime on overall productivity.
Based on the results obtained, work processes can be optimized.
How to reduce lost working time?
The manager must anticipate the loss of time. Predicted periods of time during which employees do not work must be included in the working time fund. It is also within the power of the employer to reduce downtime. To do this, you can, for example, introduce monetary sanctions for being late or idleness in the workplace.
The working time fund (hereinafter referred to as the WF) is a system of coefficients that determines the resources of consumed hours at their place within the enterprise. This directly depends on the productivity of the shift. The actual and annual FRB is expressed through the actual time worked by the employees themselves or together with equipment, taking into account losses.
Effective working time fund - calculation rules 2018
When we're talking about It is about employees at state-owned enterprises that losses such as:
- Sick leave;
- Planned vacation;
- Maternity leave;
- Minors have a shorter working day.
Insufficient use of equipment resources:
- Simple;
- Under repair or technical inspection.
Let's look at the formula by which this can be calculated. From the nominal annual FRF, you need to subtract the number of vacation days per year and multiply by the coefficient calculated for the use of the equipment.
Let's find out the new rules for 2018. The effective PDF is determined by subtracting the planned number of absenteeisms of the average employee from the nominal PDF. Just like nominal - it is measured in hours.
Enterprises take into account the following:
- By shift;
- By monthly;
- On an annual basis.
To determine the approximate number of no-shows, we use the formula:
these are vacation hours + hours spent on sick leave + hours spent in maternity leave+ hours on advanced training courses + time to perform government duties.
Formula for calculating annual working time fund
Next, you should determine the norm that the employee will work in the current month, for this: we multiply the number of days he worked by the length of the working day. Let us remind you that according to Labor Code Russian Federation the day before the holidays is reduced by one hour.
Therefore, you need to calculate the number of pre-holiday days and multiply them by the duration. We sum up all the hours received and get the annual rate per employee.
If it is fundamentally important to calculate the average monthly PDF, then you need to divide the annual average by the number of months.
Nominal worker time fund - formula
This reserve, speaking about the operation of equipment, is directly related to the number of calendar days and holidays in a year. You also need to take into account shifts per day.
Thus, the nominal, in other words, the operating time, is equal to the number of days according to the calendar minus the number of weekends and minus the number of holidays, multiplying all this by the average operating time of the equipment per day.
Calendar working time fund - calculation coefficient
The calendar PDF is the sum of all days, including holidays and weekends. Or is it the sum of days-appearances and days-no-appearances. If we calculate per person, it comes out to 365 people/day.
This stock makes it possible to calculate the average number of employees, and is also the basis for the time sheet. There is a coefficient that can be considered universal and irreplaceable. It is used for entrepreneurial analysis, as well as in cross-industry analyses.
The formula is important for us:
calendar fund coefficient = actual time worked divided by calendar time multiplied by 100%
What is the maximum possible working time?
The FW under study is the maximum number of hours that an employee can work following the Labor Code of the Russian Federation. It is calculated as the value of the calendar fund, not including days of mandatory regular vacations, holidays and weekends.
The maximum possible reserve coefficient can characterize the degree of time spent that could be maximally used by workers at the enterprise.
It's important to remember How is this fund distributed as a percentage:
- Time directly worked by the employee – 94%;
- Unused resources due to good reason – 5%%
- Lost time at work – 0.31%.
In this case, it is easy to conclude that the maximum possible length working year is equal to dividing the maximum by average number workers.
How is real working time calculated?
The real fund is found using a very simple formula - the total number of days in the calendar minus the number of holidays and weekends. Otherwise, this is an available time resource minus downtime of the enterprise.
Chapter 11. Statistical indicators of products, labor resources and production efficiency
11.3. Indicators of working time use. Working time funds
Working time is part of the calendar time spent on producing products or performing a certain type of work. To characterize its use, special indicators are used. The initial indicator is the calendar fund of time - the number of calendar days of the month, quarter, year per worker or per group of workers. For example, the calendar annual fund of time for one worker is equal to 365 (366) days, and for a team of 1000 workers – 365,000 (366,000) person-days. The structure of the calendar time fund as the initial indicator for determining the working time fund is shown in Fig. 11.3.
Rice. 11.3. Structure of the calendar fund of working time.
The calendar time indicator reflects working and non-working time, i.e. number of man-days of attendance and absence from work.
Man-days of attendance at work are actually man-days worked and man-days of full-day downtime. The number of man-days actually worked includes man-days of workers who actually worked at the enterprise, including those who worked part-time or part-time, man-days of workers who worked according to the orders of their enterprise at another enterprise, etc. The number of man-days of all-day downtime includes, respectively, the man-days of downtime of workers who did not work the entire working day due to downtime (for example, due to lack of energy or raw materials) and were not used for other work in the main activities of the enterprise. All-day downtime should also include person-days of absence from work, permitted by the administration in connection with downtime at the enterprise.
Person-days of absence from work are days of absence from work for valid and unexcused reasons. Man-days of absence from work for valid reasons include days annual leave, holidays and weekends, absences due to illness and in connection with the performance of public, national duties, as well as other absences permitted by law (for people's deputies, people's assessors, if these workers are taken into account in the average number of employees of the enterprise), man-days of absences for work in connection with patient care, issued certificates from medical institutions, etc.
Person-days of absence from work for unexcused reasons are days of absenteeism with the permission of the administration and absenteeism.
The number of man-days of absences, with the permission of the administration, includes absences from work for valid personal reasons: days of short-term leave without pay, provided to employees upon marriage, the birth of a child and other family circumstances.
The number of man-days of absenteeism includes the man-days of workers who did not show up for work without good reason or absent from work without a valid reason for more than three hours (continuously or cumulatively) during the working day.
The basic units of time worked and not worked by workers are man-days and man-hours.
A person-day worked is considered to be the day when the worker showed up for work and started work, regardless of its duration (if absenteeism is not noted on this day); A day spent on a business trip on behalf of an enterprise is also considered worked. A man-hour worked is considered to be an hour of actual work.
Based on working time recording data, working time funds are determined in man-days.
Let us show the methodology for calculating working time funds in man-days using the following information as an example: industrial enterprise:
| Average number of workers | 500 |
| Man-days worked by workers | 110790 |
| Number of man-days of full-day downtime | 10 |
| Number of man-days of absence from work, total | 71700 |
| Including: | |
| annual holidays | 9000 |
| study holidays | 120 |
| maternity leave | 480 |
| absences due to illness | 5000 |
| other absences permitted by law (fulfillment of government duties, etc.) |
250 |
| failure to appear with the permission of the administration | 300 |
| absenteeism | 50 |
| Number of person-days on holidays and weekends | 56500 |
| Number of man-hours worked, total | 875241 |
| Including overtime | 11079 |
From these data, it is possible to determine, first of all, the values of the calendar, time and maximum possible working time funds.
The calendar fund of working hours is calculated as the sum of the number of man-days of attendance and absence from work or worked and unworked man-days: 110790+10+71700 = 182500 man-days, and is equal to the product of the average number of workers by the number of calendar days in a year, t .e.
500 people × 365 days = 182500 person days.
The time fund of working time is determined by subtracting man-days of holidays and weekends from the calendar fund of time:
182500 - 56500 = 126000 person days.
The maximum possible working time fund represents the maximum amount of time that can be worked in accordance with labor legislation. Its value is equal to the calendar fund with the exception of the number of man-days of annual vacations and man-days of holidays and weekends:
182500 - 56500 - 9000 = 117000 person days.
Based on absolute indicators of working time in man-days, relative indicators are calculated that characterize the degree of use of a particular fund of time. For this purpose, the proportion of time worked in the corresponding working time fund is determined.
The coefficient of use of the maximum possible working time fund characterizes the degree of actual use of the time that the workers of the enterprise could work to the maximum. Unused working time at the enterprise amounted to 5.31% (100%-94.69%). This is time not worked for valid reasons (study and maternity leave, days of illness and absences permitted by law), as well as loss of working time (downtime, absences with the permission of the administration, absenteeism).
Based on the above data, let's calculate the relative indicators of unused working time.
The share of time not used for good reasons in the maximum possible working time fund is the ratio of the number of man-days of absence from work for good reasons to the maximum possible working time fund in man-days:
The share of lost working time in the maximum possible fund of working time is equal to the ratio of the sum of the number of man-days of all-day downtime and absences for unexcused reasons to the maximum possible fund of working time:
Thus, the maximum possible working time in the example under consideration is distributed as follows (%):
You can also determine averages. The average duration of a working period (in our example, a year) shows the average number of days worked by one worker for a given period. This indicator is calculated as the ratio of the number of man-days worked during the period under study to the average number of workers for the given period. In our example, the average actual working year is
.
The number of days of absence for all reasons on average per worker is determined by dividing the total number of man-days of absence, including holidays and weekends, by the average number of workers. On average, per worker in our example there are no-shows for work throughout the year.
The average number of all-day downtime per worker is found by dividing the number of man-days of all-day downtime by the average number of workers. In our example, on average, there are 10 full-day downtimes per worker: 500 = 0.02 days.
So, the sum of all average indicators for the year per worker is 221.58 + 143.40 + 0.02 = 365 days, or, accordingly, 60.71 + 39.29 + 0.001 = 100%.
The degree of use of the working period reflects the coefficient of utilization of the working period (K i.r.p). It is calculated as follows:
The actual duration of the working year, as calculated, is 221.58 days, and the maximum possible duration of the working year is determined as the ratio of the maximum possible working time to the average number of workers:
Hence,
In magnitude, this indicator coincides with the coefficient of use of the maximum possible working time fund, since both coefficients have the same economic meaning:
The considered indicators characterizing the use of working time in man-days do not provide a sufficiently complete picture of the use of working time during the working day, since there are such losses of working time in man-hours as being late for work, early leaving work, intra-shift (current) ) downtime, etc. Therefore, an economic and statistical analysis of the use of working time at an enterprise should also cover indicators of the use of working time in man-hours. For this purpose, the average established and average actual working hours should be calculated.
The average established working day for each enterprise depends on the proportion of workers who have different established working hours (workers in hazardous industries have a shorter working day) in their total number. In this case, the average established working day length () is calculated as the arithmetic average of the established working day length of individual categories of workers (X), weighted by the number of workers with a given working day length (f):
Let’s say that in our example, out of 500 workers, 470 have a set working day of 8.0 hours, and 30 (hot shop workers) have a set working day of 7.0 hours. Then the average established working day will be
The average actual working day is defined as the ratio of man-hours worked, including man-hours of intra-shift downtime and man-hours worked overtime, to the sum of man-days actually worked:
Thus, the working day utilization rate (K i.r.d) can be calculated using the formula
Along with those considered, an integral indicator (coefficient) is also calculated, characterizing the simultaneous use of the duration of both the working day and the working year. It can be found like this:
a) by dividing the actual number of man-hours worked by one payroll worker during the working period by the number of established man-hours that one payroll worker must work during this period:
b) by dividing the number of man-hours actually worked by the maximum possible working time in man-hours. The latter can be obtained by multiplying the value of this fund in man-days by the average established working day:
Therefore, the integral coefficient will be
c) by multiplying the coefficient of use of the length of the working day by the coefficient of use of the duration of the working year:
Thus, the integral coefficient characterizes the degree of use of working time both during the working day and throughout the working year, i.e. taking into account intra-shift and whole-day losses of working time and partial compensation for them by overtime work.
In the example considered, the total loss of working time, taking into account their compensation by overtime work, amounted to 100-94.22 = 5.78% of the maximum possible working time in man-hours.
When analyzing the use of working time, its losses due to absenteeism and downtime are determined. Absenteeism is a day not worked due to absence from work without a valid reason. The number of man-days of absenteeism includes man-days of both those who did not show up for work and those who were absent from the workplace for more than three hours (continuously or cumulatively during the working day). The percentage of absenteeism is calculated as the ratio of the number of person-days absent to the number of person-days worked. The number of workers who committed absenteeism and the number of cases of absenteeism are taken into account.
Working time not used due to a disruption in the normal course of the labor process (lack of energy, raw materials, equipment malfunction, etc.) is considered idle time. A full-day downtime is considered to be a day on which a worker showed up for work, but was unable to start it for reasons beyond his control, or did not show up because he was warned in advance that it was impossible to provide him with work on that day. Intra-shift downtime is the part of the working day during which the worker did not work. Downtime is recorded on the basis of downtime sheets. Intra-shift downtime is counted starting from 5 minutes, and in certain industries – from 1 minute. If workers perform other work during downtime, a one-time work order is issued, according to which this work time is also taken into account.
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