Effective fund of working hours

Planned useful fund of working time is calculated by the formula the amount of active and passive labor during the performance of various operations at the enterprise. In other words, this is the period planned for the work process during a particular calendar period, namely a month, a quarter or a year. Calculate it in order to not only establish the required number of workers, but also to identify the main indicators of the use of labor resources in a particular enterprise. For units of measurement, practice h / h (man-hours) and b / d (man-days).

In order to determine such a value as the annual fund of working time, it is necessary to take as a basis the calendar stock. For the number of days off in the year, if this implies the operation of the enterprise, the amount of calendar time decreases, and the result is the time-table (normative or nominal) value of working time. But the value obtained can not be fully used to perform all labor operations. But such a concept as an effective fund of working time will be obtained when it is necessary to take away all hospital, leave and so on from the time-table value. In order to determine the nominal value of working time for a particular employee, you need to take all the holidays and weekends and days out of full calendar time. As a result, a period will be obtained for performing the assigned labor operations in the established regime.

The working time fund, abbreviated TRB, which is called the planned one, is determined on the basis of the specific time balance reserved for work, according to the formula below:

Трв = Псм х (Тк-Тпрз-Tu -To-Тпр-Ту-Тв -Тб - Тг) - (Тп + Тс + Ткм) (person / hour)

- Tk are calendar days in a year;

- TV is a weekend in the year;

- Тпрз are holidays in a year;

- That - these are regular and additional holidays (days);

- TB are the days of absenteeism on the workplace (illnesses, decrees and so on);

- Tu - these are educational holidays;

- Tg is the time spent on performing public and state duties (the value is determined statistically for a specific enterprise);

- Тпр - these are not appearances, which are permitted by law;

- Psm is the duration of the working shift;

- TKM is shortened working days for nursing mothers;

- Тп are shortened working days for teenagers;

- Ts are shortened working days before holidays.

The number of Tu, Tb, Tp, Tg, Tpk, Tp - non-working days for valid reasons - they are determined strictly by labor law on the basis of the average statistical data for the past year.

Reference Information:

As the long-standing accounting practice shows, about twelve percent of the indicative fund of working time is temporary loss. Therefore, in order to carry out rough calculations of the transition to it, a coefficient of 0.88 is required. It should be remembered that the coefficient of 0.88 is a statistically formed in the machine building industry. Therefore, for a different company this figure can differ substantially.