Effective fund of working hours


Planned useful working time fund iscalculated by the formula the amount of active and passive labor during the execution 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 (person-days).

annual fund of working hours

In order to determine such a value asthe annual fund of working hours should be taken as a basis for 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 as a result, the time (normative or nominal) value of working time will be obtained.

working time fund
But the obtained value can not be completelyused to perform all labor operations. But such a concept as an effective fund of working time is 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 labor operations in the prescribed manner.

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-Ту -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 days of absenteeism on the workplace (illnesses, decrees, etc.);

- 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;

- Tc 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.

useful fund of working hours

Reference Information:

As the multi-year accountingPractice, about twelve per cent 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 established in the machine building industry. Therefore, for a different company, this figure may differ significantly.

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