How to calculate the useful time factor. How to Calculate Working Time Utilization
Working time utilization figures are calculated on the basis of the working time balance data. These metrics include:
1) the coefficient of use of the maximum possible fund of working time:
where TF- hours actually worked during regular hours;
TM. W.F.- the maximum possible fund of working time.
With the help of this indicator, the use of working time at the enterprise and in its individual divisions, as well as time at the enterprises of the industry is analyzed;
2) coefficient of use of the personnel fund of working time:
where is TT. F. - personnel fund of working time.
The coefficient of use of the personnel fund of working time is used to compare the levels of use of working time in intersectoral comparisons. In this case, the use of the coefficient KM. W.F. can lead to false results because the duration regular holidays for workers employed in various industries, it differs very sharply;
3) the coefficient of use of the calendar fund of working time:
where TC. F. - calendar fund of working time.
This coefficient is used both to analyze and compare the degree of use of working time at the level of enterprises, industries and the economy as a whole, and in international comparisons of the use of working time;
4) indicators of the structure of the maximum possible fund of working time. Size indicators of the structure of the maximum possible fund of time. The size of this fund is taken as 100% and determine how many percent is:
a) hours worked;
b) time not used for valid, including specific, reasons;
c) loss of working time, including for certain reasons.
5) coefficient of use of the working period in days:
where is the average actual duration of the working period in days ( k) is the average number of days worked by one average payroll worker for the period under review (month, quarter, year). This indicator is determined by the formula:
The indicator of the use of the working period does not take into account intra-shift losses of working time;
6) the coefficient of use of the duration of the working day:
where is the average actual working day ( k1) is the average number of hours worked by one average employee per working day. This indicator is determined by the formula:
The length of the working day can be either full, i.e., taking into account overtime hours worked, or fixed hours, i.e., excluding overtime hours worked.
The working day utilization factor does not take into account all-day losses of working time.
7) an integral indicator of the use of working time.
What is a working time fund? How to calculate it and how it will help the employer? In the article we will give calculation formulas, and also tell you how to correctly calculate man-hours and determine the level of use labor resources.
From this article you will learn:
How to calculate the working time fund by type
The working time fund is the planned amount of labor time for one employee during a given calendar period. His calculation is affected by illness, parental leave, being late for work and a number of other various human factors. Conventionally, it can be divided into 4 types:
- timesheet - this is the difference between the calendar PDF and the days that fall on holidays and weekends;
- maximum - based on the difference between the calendar time and the time when employees are on regular annual leave;
- unscheduled (planned and actual) - this is the difference between the planned calendar and unplanned events. These include sick leave, maternity leave, maternity leave, and other circumstances when an employee does not go to work for a valid or even disrespectful reason;
- real (actual) fund - the PDF of one working unit shows the number of hours that he must work during a certain planning period.
Calculation of the calendar fund of working time
The calendar PDF is the sum of payroll numbers for all days of the reporting time(this includes weekends and holidays). It can also be presented as total employee attendance or absence.
For example, the annual fund per employee is 365 (366) man-days, and for a team of 100 people it is already 36,500 (36,600) man-days. The calendar fund of working time allows you to calculate the average number of employees. It is a good start for calculating other possible funds (time and maximum).
The following information is known at the enterprise for the month, thousand man-days:
Calendar fund = 121.1 + 9.9 + 24.0 + 3.5 + 6.6 + 0.11 = 165.21 man-days.
Calculation of the time fund of working hours
The payroll fund for recording working hours is the total number of payroll numbers for working days in a certain period. The payroll is calculated in the following way: based on the calendar fund labor term, from which holidays and weekends are deducted, or rather, this is the number of actual working days in the organization.
By dividing the timesheet fund of working time in man-days by the average number of employees, the number of days the organization works in the reporting period is found.
Tf \u003d Kf - holidays- weekend
personnel fund= 165.21 - 24 = 141.21 man-days.
Calculation of the maximum possible fund of working hours
It is also not difficult to find the value of the maximum possible working time fund; for this, it is necessary to take the calendar fund of working duration as a basis, subtract weekends and holidays, as well as annual paid holidays of employees from this.
The maximum possible time fund \u003d Kf - weekends and holidays - annual holidays.
The maximum possible time fund = 165.21 - 24.0 - 9.9 = 131.31 man-days.
The average number of workers will be:
n \u003d 165.21:31 \u003d 5 people.
31 is the number of days in a month.
It turns out that the average number of days worked by one worker will be:
n days = 121.1:5 = 24 days.
Adjustment of the fund of working hours
And all these losses employer ( personnel service) must correctly calculate based on daily, monthly, quarterly, etc. planning. In the future, it is necessary to take into account and lay in the FRV of the enterprise.
In addition, the calendar fund can be adjusted in "ruble". For example, for being late late delivery planned event, and other disciplinary and material impacts on employees.
It is also necessary for the head of the enterprise (of course starting with himself) to introduce a method of planning labor time at the enterprise. This especially encourages departments lagging behind in the organization to correctly and efficiently use the time allotted to everyone in the enterprise.
With the right use of the FRF, the manager can improve the efficiency of the company and bring it to a more profitable level.
When determining the RFF, the following points should be kept in mind. Annually, by Decree of the Government of the Russian Federation in Art. 112 of the Labor Code of the Russian Federation, changes are made regarding holidays and weekends. They should be guided not only by the head of the organization, but also by personnel officers and accountants in their work.
In addition, the regional authorities, by virtue of Art. 72 of the Constitution of the Russian Federation, labor legislation is under the joint jurisdiction of Russia and the constituent entities. Regions can also set their own holidays, which are often religious. Therefore, it is necessary to calculate the working time fund, first of all, based on the region where a particular company operates.
Analysis of the working time fund
After the calculations are made, it is necessary to evaluate their results and draw conclusions. Usage efficiency work force is estimated by counting working days (hours) by one specialist for a given period of time. An important indicator in such an analysis will be the working time fund.
One of the most convenient ways analysis is factor analysis. We will talk about it further.
Factor analysis of the working time fund
Factor analysis can be used not only for a particular category of personnel, but also for a unit or for an organization as a whole. It's in more depends on the initial goals.
For the purposes of the analysis, time sheets are used, which reflect the attendance of employees and their absence from the workplace. In addition to timesheets, you may also need:
- data on annual accounts by labor;
- data on payment for breastfeeding breaks for mothers;
- data on production downtime, both full-shift and intra-shift;
- overtime data, etc.
Goals and components of the analysis of the working time fund
Starting the analysis, first of all, the employer needs to answer the question of what data he wants to receive as a result and why such an analysis is being carried out. The main objectives of the analysis of the working time fund are:
- identification of losses and reserves of working time;
- determine an action plan to rationalize its use.
The analysis should be carried out sequentially and usually includes the following sections:
- assessment of the balance of working time;
- assessment of compliance with the work regime within the shift;
- evaluation of unworked time;
- identifying the causes of loss of working time;
- grade overtime work;
- identification of the impact of losses of working time on the overall productivity of labor.
When analyzing, first of all, it is worth dividing the time into labor, calendar, holidays and weekends. All working time, in turn, can be divided into when the employee actually worked and the time that was not used for work.
The effectiveness of its use is determined by the number of days (hours) worked. After the calculation is made, the actual labor time is compared with the planned or standard, as well as with the indicators of the previous year.
In the work, define three groups of indicators for the use of working time:
1. Indicators of the use of calendar and personnel funds of working time;
2. Indicators of the structure of the maximum possible fund of working time;
3. The coefficient of use of the working period.
Coefficients for the use of calendar and personnel funds of working time is calculated by the ratio of actually worked man-days, respectively, to the calendar and personnel funds.
Table 25 - Calculation of the coefficients for the use of the calendar and personnel funds of working time at the enterprise for ... 201 ..
Comment on the results of calculation of indicators. When writing conclusions, keep in mind that the calculated coefficients show how much of the relevant time pool was actually worked out.
Indicators of the structure of the maximum possible fund of time determine what percentage is:
1. Hours worked;
2. Time unused by good reasons;
3. Loss of working time.
Calculate these indicators in table 26. Comment on the results of the calculation.
Table 26 - Calculation of the structure of the maximum possible working time funds at the enterprise for ... 201..
Working Period Utilization Rate calculated by dividing the average actual duration of the working period in days by the number of working days in the period.
The average actual duration of the working period in days is calculated by the ratio of the number of man-days worked for the period to the average number of employees.
Calculate the utilization rate of the working period at the enterprise for the reporting month (table 27).
Table 27 - Calculation of the utilization rate of the working period at the enterprise for ... 201..
Indicate how many days each employee worked on average during the reporting month. How much less (in days and percentages) than is provided by the operating mode of the enterprise.
CONCLUSION
In conclusion, we should briefly summarize the results of the work done.
Annex A
Reporting year calendar
| January | February | March | ||||||||||||||
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| July | August | September | ||||||||||||||
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| October | November | December | ||||||||||||||
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| Sunday |
Annex B
The number of employees on the payroll of the enterprise
| Start date | Option | |||||||||
| Starting month | ||||||||||
| February | March | April | May | June | July | August | September | October | november | |
| Sat* | ||||||||||
| sun | Sat* | |||||||||
| Sat* | sun | |||||||||
| Sat* | Sat* | sun | Sat* | |||||||
| sun | sun | Sat* | sun | |||||||
| Sat* | sun | |||||||||
| sun | Sat* | |||||||||
| Sat* | Sat* | sun | ||||||||
| sun | sun | Sat* | ||||||||
| Sat* | sun | |||||||||
| Sat* | sun | Sat | ||||||||
| sun | Sat | sun | ||||||||
| Sat | sun |
* On Saturday, with a six-day working week with one day off, 5 people were hired
Annex B
Information on the number and movement of employees of the enterprise
| Indicator | Option | ||||
| Martha | April | May | June | July | |
| Z. Transferred to 0.5 rates from ... - with the written consent of the employee, people | |||||
| 4. Dismissed from .. - expiration of the contract, person - by own will, Human | |||||
| 5.Granted maternity leave with... person | |||||
| 5…7 | 2…4 | 5…8 | 9…11 | ||
| 7. Did not show up for work: | |||||
| - due to illness from ... to people | 5…14 | 1..11 | 5…16 | 2…13 | 3…11 |
| 17…21 | 9…11 | 12…16 | 9…11 | 2…4 | |
| - skipped ... man | |||||
Appendix B continued
| Indicator | Option | ||||
| 1. On the first working day ... - actually came to work, people - worked at home (homeworkers), people | august | September | October | november | December |
| 2.Employed from..., man | |||||
| Z. Transferred to 0.5 rates from ... - with the written consent of the employee, people | |||||
| - on the initiative employer, person | |||||
| 4. Dismissed from ..., - expiration of the contract - at the person's own request | |||||
| 5. Granted maternity leave… man | |||||
| 6.Granted leave without saving wages | |||||
| - for studies from ... until the end of the month people | |||||
| - with the permission of the administration from .. to ..., person | 4…6 | 3…5 | 8…10 | 5…7 | 29…31 |
| 7. Did not show up for work: | |||||
| - due to illness from ... to people | 5…13 | 1..12 | 3…15 | 3…14 | 1…5 |
| - performed state duties from ... to ..., people | 5…8 | 8…12 | 13…15 | 27…28 | 17…19 |
| - skipped ... man | |||||
| - without warning the administration from ..., man | |||||
| Employed part-time from other organizations - at 0.25 rates from .... person - at 0.5 rate from ... person | |||||
| They performed work under civil law contracts - with ... people - with .... Human |
Annex D
Extract from the order of the Ministry economic development Russian Federation and Federal Service state statistics dated October 24, 2011 N 435
On the approval of instructions for filling out forms of federal statistical observation N P-1 "Information on the production and shipment of goods and services",
N P-2 "Information on investments in non-financial assets",
N P-3 "Information on the financial state of the organization",
N P-4 "Information on the number, wages and movement of workers",
N P-5 (M) "Basic information about the activities of the organization"
(as amended by Orders of Rosstat dated 10.10.2012 N 524, dated 11.20.2012 N 611)
76. In addition to the order given in section I" General provisions", the following should be taken into account.
76.1. Information on the number and wages of employees (in section 1 of form N P-4) for the reporting month is filled in for legal entities that are not small businesses, the average number of employees of which exceeds 15 people (including part-time employees and civil law contracts) based on the performance of the previous year.
The specified information is quarterly, for the period from the beginning of the year, filled in for legal entities that are not small businesses, the average number of employees of which does not exceed 15 people (including part-time employees and civil law contracts) based on the results of activities for the previous year.
If available at legal entity separate subdivisions form N P-4 is filled out for each separate division (similar to the frequency of providing information on a legal entity: for the reporting month or quarterly, for the period from the beginning of the year) and for a legal entity without these separate divisions.
6.3. For legal entities, the average number of employees of which does not exceed 15 people, public organizations, dacha, horticultural, garage, housing cooperatives, etc. at the direction of the territorial body of Rosstat in a constituent entity of the Russian Federation, an annual frequency of providing information in the form N 1-T "Information on the number and wages of employees" may be established.
76.4. If legal entities or separate divisions (hereinafter referred to as organizations) did not accrue wages and other payments in the reporting period, then information in the form N P-4 is provided without filling in these data.
76.5. Upon liquidation of a legal entity, information is provided for the period of activity of the legal entity until the completion of its liquidation - making an entry about this in a single State Register legal entities (clause 8 of article 63 Civil Code Russian Federation).
76.6. It should be borne in mind that upon liquidation of a legal entity, information on the number of man-hours worked by employees, social payments (in section 1 are shown quarterly, from the beginning of the year) and on the movement of employees (in section 2 are shown for the year) are filled in in the last submitted report in the form N P-4 for the period from the beginning of the year.
76.7. If in the reporting period there was a reorganization, a change in the structure or a change in the methodology for determining indicators, then the data is given according to the structure or methodology adopted in the reporting period.
76.8. In section 1 of form N P-4, information is given in general for the organization and for the actual types economic activity.
(clause 76.8 as amended by the Order of Rosstat dated 10.10.2012 N 524)
(see text in previous edition)
76.9. If it is necessary to clarify the data for January - December of the reporting year, provided by the organization earlier to the territorial body of Rosstat, no later than February 15 of the year following the reporting year, appropriate changes should be sent in the prescribed manner (in a separate letter) to the territorial body of Rosstat to form the final results in terms of the number and workers' wages.
Section 1. Number, accrued wages of employees and hours worked
77. Column 1, lines 01 to 11 shows the average number of employees of the organization, which includes:
The average number of employees;
The average number of external part-timers;
The average number of employees who performed work under civil law contracts.
78. The average number of employees per month (column 2, lines 02 to 11) is calculated by summing the number of employees on the payroll for each calendar day of the month, i.e. from the 1st to the 30th or 31st (for February - to the 28th or 29th), including holidays (non-working) and weekends, and dividing the amount received by the number calendar days month.
The number of employees on the payroll for a day off or a holiday (non-working) day is taken equal to the payroll number of employees for the previous working day. If there are two or more days off or holidays (non-working) days in a row, the number of employees on the payroll for each of these days is taken equal to the number of employees on the payroll for the working day preceding the weekend and holidays (non-working) days.
The calculation of the average number of employees is made on the basis of daily accounting of the payroll number of employees, which should be specified on the basis of orders for the admission, transfer of employees to another job and termination of the employment contract.
The number of employees on the payroll for each day must correspond to the data of the time sheet of employees, on the basis of which the number of employees who came and did not show up for work is established.
79. The average number of employees is calculated on the basis of the payroll, which is given on a certain date, for example, on last number reporting period.
The list number of employees (line 27) includes employees who worked on employment contract and those who performed permanent, temporary or seasonal work for one day or more, as well as working owners of organizations who received wages in this organization.
In the payroll number of employees for each calendar day, both those actually working and those absent from work for any reason are taken into account. Based on this, the payroll includes in whole units, in particular, employees:
a) those who actually came to work, including those who did not work due to downtime;
b) who were on business trips, if they retain their wages in this organization, including employees who were on short-term business trips abroad;
c) those who did not show up for work due to illness (during the entire period of illness until returning to work in accordance with disability certificates or until retirement due to disability);
d) those who did not come to work in connection with the performance of state or public duties;
e) employed on a part-time or part-time work week, as well as those employed at half the rate (salary) in accordance with an employment contract, or staffing. In the headcount, these employees are taken into account for each calendar day as whole units, including non-working days of the week, due to employment (see clause 81.3).
This group does not include certain categories of employees who, in accordance with the legislation of the Russian Federation, have reduced working hours, in particular: employees under the age of 18; workers employed in work with hazardous and hazardous conditions labor; women who are given additional breaks from work to feed their baby; women working in countryside; employees who are disabled people of groups I and II;
f) hired with a probationary period;
g) those who have concluded an employment contract with an organization on the performance of work at home by personal labor (homeworkers). In the list and average number of employees, homeworkers are counted for each calendar day as whole units;
h) employees with special ranks;
i) sent away from work in educational institutions for professional development or acquisition new profession(specialties), if they retain their wages;
j) temporarily sent to work from other organizations, if they do not retain their wages at the place of their main job;
k) students and students of educational institutions working in organizations during the period of work experience, if they are enrolled in jobs (positions);
l) students in educational institutions, graduate schools, who are on study leave with the preservation of full or partial wages;
m) students in educational institutions and who were on additional leave without pay, as well as employees entering educational institutions who were on leave without pay to pass entrance exams in accordance with the legislation of the Russian Federation (see 81.1);
n) who were on annual and additional holidays provided in accordance with the law, collective agreement and an employment contract, including those on vacation with subsequent dismissal;
o) who had a day off according to the work schedule of the organization, as well as for processing time with a summarized accounting of working time;
p) who received a day of rest for work on weekends or holidays (non-working) days;
c) who were on maternity leave, on leave in connection with the adoption of a newborn child directly from the maternity hospital, as well as on parental leave (see paragraph 81.1);
r) taken to replace absent employees (due to illness, maternity leave, parental leave);
s) who were on leave without pay, regardless of the duration of the leave;
t) who were idle at the initiative of the employer and for reasons beyond the control of the employer and the employee, as well as on unpaid leave at the initiative of the employer;
u) who took part in strikes;
v) who worked on a rotational basis. If organizations do not have separate subdivisions in the territory of another subject of the Russian Federation where rotational work is carried out, then employees who performed work on a rotational basis are taken into account in the report of the organization with which labor contracts and civil law contracts are concluded;
h) foreign citizens who worked in organizations located on the territory of Russia;
w) absenteeism;
y) who were under investigation before the decision of the court.
80. The following employees are not included in the payroll:
a) employed part-time from other organizations.
External part-timers are accounted for separately.
Note. An employee who receives two, one and a half or less than one rate in one organization or is registered in one organization as internal part-time worker, is taken into account in the payroll number of employees as one person (whole unit). At the same time, an employee who is on the payroll of the organization and performs work on the terms internal combination, is taken into account once at the place of main work, the amount of wages is shown in the payroll, taking into account the remuneration of part-time work;
b) performed work under civil law contracts.
Note. An employee who is on the payroll of an organization and has entered into a civil law contract with the same organization is counted in the payroll and average headcount once at the place of the main job, and the wages accrued to him under an employment contract and a civil law contract - in column 8 (wage fund of employees on the payroll);
c) recruited to work in accordance with special contracts with state organizations for the provision of labor (military personnel and persons serving sentences of imprisonment) and taken into account in the average number of employees (see clause 81.2);
d) transferred to work in another organization, if they do not retain their wages, as well as sent to work abroad;
e) sent by organizations to study in educational institutions with a break from work, receiving scholarships at the expense of these organizations; persons with whom a student agreement has been concluded for professional education with the payment of a scholarship during the period of apprenticeship;
f) who have submitted a letter of resignation and stopped working before the expiration of the warning period or stopped working without warning the administration. They are excluded from the list of employees from the first day of absence from work;
g) the owners of this organization who do not receive wages;
h) members of the cooperative who have not concluded labor contracts with the organization;
i) lawyers;
j) military personnel in the performance of military service duties.
81. When determining the average number of employees, the following should be kept in mind.
81.1. Some employees on the payroll are not included in the average headcount. These workers include:
Women who were on maternity leave, persons who were on leave in connection with the adoption of a newborn child directly from the maternity hospital, as well as on parental leave;
Employees studying in educational institutions and who were on additional leave without pay, as well as those entering educational institutions who were on leave without pay to pass entrance exams in accordance with the legislation of the Russian Federation.
81.2. Persons who are not on the payroll and recruited to work under special contracts with state organizations for the provision of labor (military personnel and persons serving sentences of imprisonment) are taken into account in the average number as whole units by the days of attendance at work.
81.3. Persons who worked part-time work time in accordance with the employment contract, staffing table or transferred with the written consent of the employee to part-time work, when determining the average number of employees, they are taken into account in proportion to the hours worked.
The calculation of the average number of this category of workers is carried out in the following order:
a) the total number of man-days worked by these employees is calculated by dividing the total number of man-hours worked in the reporting month by the length of the working day, based on the length of the working week, for example:
40 hours - for 8 hours (for a five-day working week) or for 6.67 hours (for a six-day working week);
36 hours - by 7.2 hours (with a five-day working week) or by 6 hours (with a six-day working week);
24 hours - by 4.8 hours (with a five-day working week) or by 4 hours (with a six-day working week);
b) then the average number of part-time workers for the reporting month is determined in terms of full employment by dividing the worked man-days by the number of working days according to the calendar in the reporting month. At the same time, for days of illness, vacation, absenteeism (falling on working days according to the calendar), the hours of the previous working day are conditionally included in the number of man-hours worked (in contrast to the methodology adopted for accounting for the number of man-hours worked).
It should be borne in mind that employees who, in accordance with the legislation of the Russian Federation, have reduced working hours, including disabled people, are counted as whole units in the average headcount.
Simplified way ( conditional example).
In the organization, five employees in September were employed at work part-time:
Two employees worked 4 hours a day, each for 22 working days. They are counted for each working day as 0.5 persons (4.0: 8 hours);
Three employees worked 3.2 hours a day for 22, 10 and 5 working days, respectively. These workers are counted as 0.4 people (3.2 hours: 8 hours) for each working day.
The average number of part-time employees was 1.7 (0.5 x 22 + 0.5 x 22 + 0.4 x 22 + 0.4 x 10 + 0.4 x 5) : 22 working days in September). This number is taken into account when determining the average number of employees.
Note. Persons who worked part-time at the initiative of the employer are taken into account in the average number of employees as whole units.
81.4. Below is a conditional example of calculating the average number of employees who performed full-time work in an organization (working according to a five-day work week schedule) for the reporting month.
| Numbers of the month | |||
| 3 (Saturday) | |||
| 4 (Sunday) | |||
| 10 (Saturday) | |||
| 11 (Sunday) | |||
| - | |||
| - | |||
| 17 (Saturday) | - | ||
| 18 (Sunday) | - | ||
| - | |||
| - | |||
| - | |||
| 24 (Saturday) | |||
| 25 (Sunday) | |||
| 31 (Saturday) | |||
| Sum |
AT this example the sum of the number of employees on the payroll for all days of the month to be included in the average headcount is 8675, the calendar number of days in the month is 31, the average headcount for the month in this case was 280 people (8675: 31). The number is shown in whole units.
81.5. The average number of employees for the quarter is determined by summing the average number of employees for all months of the organization's work in the quarter and dividing the resulting amount by three.
Example. The organization had an average number of employees in January 620 people, in February - 640 people and in March - 690 people. The average number of employees for the first quarter was 650 people ((620 + 640 + 690) : 3).
81.6. The average number of employees for the period from the beginning of the year to the reporting month inclusive is determined by summing the average number of employees for all months that have elapsed for the period from the beginning of the year to the reporting month inclusive, and dividing the amount received by the number of months for the period from the beginning of the year, i.e. respectively by 2, 3, 4, etc.
Example. The organization started working in March. The average number of employees in March was 450 people, in April - 660, in May - 690 people. The average number of employees for the period from the beginning of the year (for 5 months) amounted to 360 people ((450 + 660 + 690) : 5).
81.7. The average number of employees for the year is determined by summing the average number of employees for all months of the reporting year and dividing the resulting amount by 12.
The average number for the year was 542 people (6504: 12).
81.8. The average number of employees in organizations that worked incomplete month(for example, in newly created organizations with a seasonal nature of production) is determined by dividing the sum of the number of employees on the payroll for all days of the organization's work in the reporting month, including weekends and holidays (non-working) days for the period of work, by total number calendar days in the reporting month.
Example. The newly created organization began to work on July 24, 2004. The number of employees on the payroll in this organization was as follows:
| Numbers of the month | List number of employees | Including not subject to inclusion in the average headcount | To be included in the average headcount (group 2 minus group 3) (see clause 81.1) |
| - | |||
| - | |||
| 26(Saturday) | - | ||
| 27(Sunday) | - | ||
| - | |||
| - | |||
| - | |||
| - | |||
| Sum | X | - |
The sum of the number of employees on the payroll for July, to be included in the average number of employees, amounted to 4598, the calendar number of days in July - 31, the average number of employees in July amounted to 148 people (4598: 31).
Notes.
Newly created organizations do not include organizations established on the basis of liquidated (reorganized) legal entities, separate or non-independent subdivisions.
Organizations that have temporarily suspended work for reasons of a production and economic nature determine the average number of employees on a general basis.
81.9. If the organization worked for an incomplete quarter, then the average number of employees for the quarter is determined by summing the average number of employees for the months of work in the reporting quarter and dividing the resulting amount by 3.
The organization was re-established and started working in March. The average number of employees for March was 720 people. Consequently, the average number of employees for the first quarter for this organization amounted to 240 people (720: 3).
81.10. If the organization worked for an incomplete year (seasonal nature of work or created after January), then the average number of employees for the year is determined by summing the average number of employees for all months of the organization's work and dividing the amount received by 12.
Example. The seasonal organization started in April and ended in August. The average number of employees in April was 641, May - 1254, June - 1316, July - 820, August - 457 people. The average number of employees for the year was 374 people ((641 + 1254 + 1316 + 820 + 457) : 12).
81.11. Employees on the payroll of the organization involved in public works or temporary work on the terms of internal combination (in connection with measures taken to reduce tension in the labor market) are taken into account in the average number once at the place of main work, in the payroll the amount of wages is shown, taking into account wages in public works, in the number of man-hours worked - the hours of work of these workers, taking into account hours of work in public works.
82. The average number of external part-time workers (column 3) is calculated in accordance with the procedure for determining the average number of persons who worked part-time (see clause 81.3).
Column 3 conditionally shows employees who performed under an employment contract pedagogical work not at the place of main work on the terms of hourly pay in the amount of not more than 300 hours per year (similar to the procedure for calculating the number of external part-time workers, taking into account the time actually worked, using the length of the working week established for the specialties of pedagogical workers).
Due to the fact that when filling in information about the average number of external part-time workers by type of activity, this information can be insignificant, it is allowed to fill in this column with one decimal place.
The average number of external part-time workers for the period from the beginning of the year and the year is determined by summing the average number for all months that have elapsed since the beginning of the year, and dividing the amount received by the number of months of the reporting period.
83. Average number of employees (including foreign citizens) who performed work under civil law contracts (column 4), the subject of which is the performance of work and the provision of services, is calculated per month according to the methodology for determining the average headcount. These employees are accounted for each calendar day as whole units during the entire period of this contract, regardless of the period of payment of remuneration. The number of employees for the previous working day is taken as a weekend or a holiday (non-working) day.
The average number of employees who performed work under civil law contracts for the period from the beginning of the year and the year is determined by summing up the average number for all months that have elapsed since the beginning of the year, and dividing the amount received by the number of months of the reporting period.
If an employee on the payroll has entered into a civil law contract with the same organization, then he is not included in the average number of employees who performed work under civil law contracts (see note to paragraph 80 b).
In case of conclusion of a civil law contract between the organization and educational institution on the passage of internships by students of general educational institutions in the organization, the report of the organization includes data on the number and wages of students, regardless of how wages were calculated - directly to students or transferred to an educational institution.
The average number of employees performing work under civil law contracts does not include: individual entrepreneurs without forming a legal entity, who have entered into a civil law contract with the organization and received remuneration for the work performed and the services rendered; persons not on the payroll who do not have civil law agreements with the organization; persons with whom copyright agreements for the transfer of property rights have been concluded.
84. The number of man-hours worked (columns 5 and 6, lines 01 to 11) includes hours actually worked by employees, taking into account overtime and hours worked on holidays (non-working) and weekends (according to the schedule) days, as for the main job (position) , and combined in the same organization, including hours of work on business trips.
Man-hours worked do not include:
The time spent by employees on annual, additional, educational leave, leave at the initiative of the employer;
Time of advanced training of employees with a break from work;
time of illness;
Downtime;
Hours of breaks in the work of mothers to feed the child;
Downtime Hours certain categories employees who, in accordance with the legislation of the Russian Federation, have reduced working hours;
Time of participation in strikes;
Other cases of absenteeism of workers at work, regardless of whether their wages were kept or not.
Part 1. STATISTICS OF THE NUMBER OF EMPLOYEES OF THE ENTERPRISE
1. Determination of momentary indicators of the number of employees on the payroll for the month
2. Calculation of the average number of employees of the enterprise by groups
2.1. payroll
2.1.1. Determination of the average number of persons working full-time
2.1.2. Determination of the average number of persons working part time
2.2. External part-timers
2.3. Employees who performed work under civil law contracts
3. Calculation of the average number of employees of the enterprise
3.1. For the reporting month
3.2. For the period since the beginning of the year
Part 2. STATISTICS OF THE MOVEMENT OF EMPLOYEES OF THE ENTERPRISE
1. Calculation absolute indicators workers' movements
The labor potential of the enterprise serves as the main source and initial principle of the development of the organization. In this regard, human resource management is a universal task and the main function of a manager who manages those employees to whom he has delegated authority, tasks, and competence.
The rate of development depends on the level of efficiency of the use of labor resources of the enterprise industrial production, increase in wages and incomes, the size of the reduction in the cost of production.
One of the most important elements of labor resource management is the quality of the use of working time by the personnel of the enterprise.
The relevance of the study of indicators of the use of working time on present stage development national economy due to the ongoing transformations of the social system, the reorganization of forms of ownership, the replacement of administrative methods of management with economic ones, the transfer of the economy to market relations. All these circumstances give a qualitatively new content to the process of forming labor resources, and, consequently, to the quality of the use of working time.
The main task of analyzing the use of working time is to find weaknesses in production related to the use of labor, and its purpose is to develop such recommendations that will not allow the enterprise to reduce the volume and quality of its products. Correct assessment economic activity allows you to establish the most effective, corresponding to the labor expended, financial incentive, identify existing reserves that were not taken into account by the planned task, determine the degree of fulfillment of tasks and, on this basis, determine new tasks, orient labor collectives towards the adoption of more intense plans.
The aim of the work is to study the indicators of the use of working time, as well as to study the relationship between the number of inventory units of installed equipment and the wage fund using the correlation-regression method; study of data on the economic activity of enterprises oil and gas industry region.
1. Indicators of the use of working time
Working time is part of the calendar time spent on the production of products or the performance of a certain type of work. To characterize its use, special indicators are used. The starting point is the indicator of the calendar fund of time - the number of calendar days of the month, quarter, year per worker or group of workers. For example, the calendar annual fund of time for one worker is 365 (366) days, and for a team of 1000 workers - 365,000 (366,000) man-days. The structure of the calendar time fund as an initial indicator for determining the working time fund is shown in Figure 1.1.
Figure 1.1 - The structure of the calendar fund of working time.
The indicator of the calendar fund of time reflects working and non-working hours, i.e. the number of person-days of attendance and absence from work.
Man-days of attendance are actually worked man-days and man-days of full-day downtime. The number of man-days actually worked includes the man-days of workers who actually worked at the enterprise, including those who worked part-time or part-time, the man-days of workers who worked according to the orders of their enterprise at another enterprise, etc. The number of man-days of whole-day downtime includes, respectively, 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 man-days of absenteeism allowed by the administration in connection with downtime at the enterprise.
Person-days absent from work are days absent from work for valid and non-excused reasons. Man-days of absenteeism for valid reasons include annual leave, holidays and weekends, absenteeism due to illness and in connection with the performance of public, national duties, as well as other absenteeism permitted by law (for people's deputies, people's assessors, if these employees are included in the average number of employees of the enterprise), person-days of absence from work in connection with caring for the sick, issued by certificates of medical institutions, etc.
Man-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 good 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 man-days of employees who did not come to work without a good reason or who were absent from work without a good reason for more than three hours (continuously or in total) during the working day. The basic units of hours worked and not worked by workers are man-days and man-hours. A worked man-day is the day when the worker came to work and started it, regardless of its duration (if absenteeism is not marked on this day); a day spent on a business trip on the instructions of the enterprise is also considered to be worked. Man-hour worked is the hour of actual work. According to the accounting of working time in man-days, working time funds are determined. Consider the methodology for calculating working time funds in man-days using the example of information on a conditional industrial enterprise reflected in table 1.1.
Table 1.1 - Initial data
| Name of indicator | Indicator value |
| Average number of workers, pers. | 500 |
| Worked by working man-days | 110790 |
| Number of man-days of whole-day downtime | 10 |
| Number of person-days of absenteeism, total | 71700 |
| Including: | |
| annual leave | 9000 |
| study holidays | 120 |
| maternity leave | 480 |
| absenteeism due to illness | 5000 |
| other absences permitted by law (performance of public duties, etc.) | 250 |
| absences 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 |
According to these data, it is possible to determine, first of all, the magnitude of the calendar, time sheet and the maximum possible funds of working time.
The calendar fund of working time is calculated as the sum of the number of man-days of attendance and absence from work or worked and unworked man-days:
FRVk = 110790+10+71700 = 182500 man-days,
The calendar fund of working time is equal to the product of the average number of workers and the number of calendar days in a year:
FRVk = 500 people. × 365 days = 182500 man-days.
The personnel fund of working time is determined by subtracting from the calendar fund the time of man-days of holidays and weekends:
FRVtab = 182500 - 56500 = 126000 man-days.
The maximum possible working time fund is maximum amount 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:
FRVmax = 182500 - 56500 - 9000 = 117000 man-days.
Based on the absolute indicators of working time in man-days, relative performance characterizing the degree of use of a particular time fund. To do this, the proportion of hours worked in the relevant fund of working hours is determined.
The coefficient of use of the calendar fund of time is determined by the formula:
Kisp.k \u003d Chotr / FRVk, (1.1)
FRVk - calendar fund of working time.
Ksp.k \u003d 110790 / 182500 \u003d 0.6071 or 60.71%.
The utilization rate of the time staff fund is determined by the formula:
Ksp.t \u003d Chotr / FWt, (1.2)
where Chotr is the number of man-days worked;
FRVT - personnel fund of working time.
Ksp.t \u003d 110790 / 126000 \u003d 0.8793 or 87.93%.
The coefficient of use of the maximum possible fund of time is determined by the formula:
Kisp.max \u003d Chotr / FRVmax, (1.3)
where Chotr is the number of man-days worked;
FRVmax - the maximum possible fund of working time.
Kisp.max = 110790 / 117000 = 0.9469 or 94.69%.
The coefficient of use of the maximum possible fund of working time characterizes the degree of actual use of the time that the workers of the enterprise could work out as much as possible. Unused working time at the enterprise amounted to 5.31% (100% - 94.69%). This is time not worked for valid reasons (study and childbirth leave, days of illness and absenteeism permitted by law), as well as loss of working time (downtime, absenteeism with the permission of the administration, absenteeism).
Based on the above data, it is possible to calculate relative rates of unused working time.
Working Time Utilization Indicators
On the basis of the data contained in the balance of working time, the following indicators of the use of working time are calculated:
1. Indicators of the use of the relevant working time funds (calendar, timesheet, maximum possible):
K = Actual hours worked / Relevant time fund
They show how much of the relevant time fund was actually worked out.
2. Indicators of the structure of the maximum possible fund of time. The size of this fund is taken as 100% and determine how many percent is: 1) hours worked; 2) time not used for valid, including specific, reasons; 3) loss of working time, including for certain reasons.
Example 4.3. Using the data from the previous example, we see that the actual time worked is 64% of the calendar fund (2884/4500 * 100 \u003d 64%), 87.4% of the time fund 2884/3300 100 \u003d 87.44% and 94.2% of the maximum possible fund working hours(2884/3060 100 = 94.2%). At the same time, as part of the last loss of working time
make up 3.5%, and the time not used for good reasons - 2.2% 68/3060 100=2.2%
3. The coefficient of use of the working period or the coefficient of use of working time according to the number of days of work of one payroll employee.
To Spanish slave. Per \u003d Average actual length of the working period in days / Number of working days in the period
The average actual duration of the working period in days is the average number of days worked by one average employee for the period under review (month, quarter, year).
It can be calculated as the ratio of the number of actually worked person-days for the period to the average payroll number of employees. The utilization rate of the working period does not take into account intra-shift losses of working time. Its value is affected only by day-to-day losses.
Example 4.4. We will carry out the calculation on the basis of the previously constructed balance of working hours. Let the enterprise work 22 days in April. Then we have:
one). Average actual working period:
2884/150=19.2 days
2). Working Period Utilization Rate:
Kisp. work.trans = 19.2 / 22 * 100 = 87.3%
Each employee worked an average of 12.7% less days than provided for by the operating mode of the enterprise.
4. Coefficient of use of the length of the working day (or the coefficient of use of working time by the length of the working day).
To use workday = Average actual working hours / Average fixed working hours
Average actual working day (a) - This is the average number of hours worked by one average employee per working day. It is calculated as a ratio:
A \u003d Number of actually worked man-hours for the period / Number of actually worked man-days for the period
Distinguish the full duration of the working day, i.e. taking into account overtime hours worked, and the normal working hours (excluding overtime hours worked). The average established length of the working day is calculated on the basis of the length of the working week established by labor legislation for certain categories of workers. For many industries, the established length of the working week is 40 hours. Therefore, with a five-day working week, the established working day is 8 hours, with a six-day working week - 6.67 hours. For some categories of workers (for example, those working for hazardous areas production, for adolescents and other groups) the duration of the working week and, accordingly, the working day is reduced.
Example 4.5. Let's add the condition of the previous example. Let 140 people at the enterprise have a working day of 8 hours, and the rest - 7 hours. Let's assume that in April the employees of the enterprise worked 21,919 people-hours. Then:
1. The average length of the working day established by the regime
(8*140+7*10)/150=7,93
2. Average actual working hours
3. Working day utilization rate
Kisp.r.6. days \u003d 7.6 / 7.93 * 100 \u003d 95.8%.
Consequently, during regular hours, each worker, on average, did not work 4.2% of the work shift. The difference between the utilization rate of the full working day and the utilization rate of the lesson duration of the working day shows what part of the unused intra-shift time is compensated on average daily by overtime work. The coefficient of use of the working day characterizes the use of working time within the working day (shift). Its value does not depend on the presence or absence of all-day losses of working time in the period under review.
5. Coefficient of use of working time by the number of hours worked on average by one payroll employee for the period. This indicator takes into account both whole-day and intra-shift losses of working time. It can be calculated in two ways:
To isp.work hr =Average actual number of hours worked per employee per period / Average assigned number of hours per worker per period
Example 4.6. Let's go back to our example. Calculate the coefficient of use of working time by the number of hours worked on average by one payroll employee.
1. To Spanish slave. vr = 0.873 0.958 = 0.837 or 83.7%.
2. Average actual number of hours worked per employee per period
21 919 /150=146.1h
3. Average assigned number of hours per employee per period
22-7.93 \u003d 174.46 hours.
4. Unused working time (for all reasons - valid and disrespectful) per employee 174.46-146.1 = 28.3 bh.
5. Ksp.work.vr = 146.1 / 174.46 * 100 = 83.7%.
Thus, unused working time (in the form of whole days and intra-shift hours for all reasons) amounted to 28.36 hours, or 16.3%, per employee of the enterprise.