Calculation of labor costs example. How to calculate the labor intensity of work

Full labor costs for the production of zero-cycle work are calculated for each object separately. The basis for calculations is the labor costs per unit of work or the norm of time in man-hours, which are taken from the regulatory literature. Unit labor costs (or norms of time - Hvr) show the amount of labor expended per unit of work and necessary for the production of a unit of good-quality products by workers of the corresponding profession and qualifications, working in conditions proper organization labor and production. For example, for 100 m 3 of soil during excavation, for the installation of one column, for 10 m of the length of the seam to be sealed between the floor slabs, etc.

With a known actual amount of work, standard labor costs (or standard labor intensity) are determined in man-hours:

where H vr is the norm of time, taken according to the ENiR collections, man-hour.

V - the amount of work in those units for which the time norm is given.

Single normative labor costs for different kinds works are presented in collections:

ENiR - uniform norms and prices

VNiR - departmental norms and prices

MNIR - local rates and prices

The collections for the performance of each type of work provide: a complete description of the scope of work for operations, the composition of the link professional and numerical, prices in rubles, special conditions for the performance of work are indicated.

According to labor costs, you can determine the duration of each type of work in hours:

where n is the number of workers - performers of the corresponding type of work.

It is recommended to appoint a link of performers, focusing on those given in the ENiR collections. To speed up the execution of work, you can take 2-3 links, of course, linking the accepted number of workers with the size of the work area on which the workers are located and the shifts.

Calculations are given in tabular form "cap"

Continue. work, see
Rates (salary)	for the entire volume, rub
	single volume, rub
Machine name
The composition of the link according to ENiR	number of people
	prof., grade
labor costs		for the entire volume
		units volume
		for the entire volume
		per unit volume
Rationale
Scope of work
Name of works

Let us explain some stages of the development of "calculation".

In columns 3 and 4, enter the amount of work on the object being developed in those units for which labor costs are given in the UNiR.

In column 5, you should write down the exact "address" from where the labor costs per unit of work (Nvr) are taken. For example, the entry §E 2-1-36, tab. 2, v3, K y \u003d 1.2 means the following:

E2 - used ENiR, collection No. 2,

1 - issue of this ENiR No. 1, i.e. section "Buildings and industrial facilities",

36 - the number of the paragraph in the collection No. 2, the first issue,

tab. 2 – table number, because A paragraph can have multiple tables.

c3 – the location of the cell from which the norm-time is taken; tables have alphabetic and numeric markings like a chessboard or the Sea Battle game,

K y \u003d 1.2 - coefficient of working conditions equal to 1.2; in the notes to the paragraphs or in the "Technical part" of the ENiR collection, descriptions of deviations from those working conditions for which the table is compiled are often given. If the normalized work coincides with the indications of such notes, this factor should be used.

In columns 6 and 7, enter, respectively, the norm of time in man-hours from the UNiR and the calculated labor intensity for the entire volume, also in man-hours.

In columns 8 and 9, enter the norms of machine time from the ENiR in machine hours and the calculated machine capacity for the entire volume, also in machine hours.

In column 12, enter the name and brand of the mechanism used in the performance of work, a hand-operated mechanized tool, or put a dash if nothing is used.

In columns 13 and 14, respectively, the values ​​​​of wages per unit of work (rate) taken from the UNiR in rubles and wages for the entire amount of work performed are also entered in rubles.

In column 15 enter the calculated values ​​​​of the duration of each work in shifts. Note that if labor costs from column 7 in man-hours are used to calculate the duration, then the result must be divided by the duration of the shift (8.2 hours).

Based on the "Calculation", technical and economic indicators are calculated:

standard labor costs of workers, man-hour

standard machine costs, machine-hour

wages of construction workers, rub.

wages of workers - machine operators, rub.

cost of production of certain types of work: excavation, assembly, concrete, etc., rub.

output per 1 worker per shift in physical units

specific labor intensity by type of work.

The total labor intensity per type of work people-cm. divided by the volume of this type of work.

The output is determined by dividing the numerical value of the indicators of the final product by the standard labor costs of workers in man-hours and multiplying by the duration of the work shift. The output can be determined for one worker or team and has the dimensions m 3 / person, pm / person, m 2 / person. etc.

Unlike a photograph of a working day, timekeeping is used to study the cost of only operational time. Depending on the purpose of timing, either the operation as a whole or individual labor methods are studied, all elements of which are constantly repeated in a certain sequence.

Timing is carried out in order to obtain the initial data:

To design time standards for manual and machine elements - self made,

To establish the norms of operational time for the operation,

To establish standards of time, followed by improvement technological process performance of normalized work and organization of labor on workplace,

To study and implement advanced techniques and methods of work, etc.

To design technically sound norms, timing is carried out according to labor methods. For each reception, the initial and final fixation points are set, which are the moments of the beginning and end of their execution, that is, the boundaries of the action.

The number of observations during timing is set depending on the required accuracy of the norms (permissible relative error of the arithmetic mean values ​​of timing series) and the coefficient of stability of the series.

Processing of the results of timing observations includes technological and mathematical analysis of timing series.

Technological analysis is the study of the data of each time series in order to establish the feasibility of storing in them the observations of certain time measurements. So, measurements that are the result of errors of the performer, observer or caused by a violation of technology, the order of maintenance of the workplace, etc. should be excluded from the time series.

In the mathematical analysis of time series, one calculates average duration the time spent on each row and the actual coefficient of stability of the time series and the work operation as a whole is determined.

Photo timing (photo accounting) is used to simultaneously determine the structure of time costs and the duration of individual elements of a production operation.

Photo timing is a combination of working day photography and timing. It differs from a photograph of a working day by a smaller division of the operation into elements, and from timekeeping in that it fixes not only the duration of operational time, but also other categories of working time costs.

Analytical - calculation methods of labor rationing provide for the calculation of norms for regulatory materials. These methods provide the necessary degree of validity of the norms at much lower than with research methods the cost of collecting initial information.

The standards are differentiated by types of production, types of work (locksmith, welding, machine tools, etc.) and are established for labor methods, complexes of labor methods, labor actions and labor movements. The presence of a large normative material allows us to calculate a technically justified norm of time for an operation

T \u003d T op + T about + T pt + T from + T from,

where T op- technically justified norm of operational time, T about- the norm of time for maintenance of the workplace, T Fri- the norm of time for the non-overlapping part of technological breaks, That- the norm of time for rest and personal needs, T out- the norm of preparatory - final time.

4. Labor productivity, its essence and measurement. Factors affecting labor productivity. Efficiency of accelerating labor productivity growth rates.

Labor productivity is the most important indicator of labor efficiency and the level of production - economic activity enterprises. The higher the productivity of labor, the lower the labor costs for the production of a unit of output or work and the lower its cost.

Labor productivity reflects the costs of total labor: living and past, embodied in the means of production. The main component in the total labor costs are the costs of living labor, which create wealth. Labor productivity is the efficiency of people's production activities, expressed as the ratio of labor costs and the amount of material goods produced. Labor productivity is measured by the quantity of products in physical, monetary or conditional terms for a certain period (hour, shift, year) or the time spent on manufacturing a unit of output.

The increase in labor productivity occurs as a result of the fact that the share of living labor costs decreases, and the share of past labor increases so that the total cost of production decreases. An increase in labor productivity is an objective economic law.

Distinguish between the productivity of social labor as a whole in the national economy, local or group in the industry, sub-sector, individual at the enterprise, in the team, at the workplace.

The productivity of social labor is determined by dividing the national income by the number of workers employed in all branches of material production.

To determine the local and individual labor productivity, indicators can be used: production output and labor intensity of products.

Production output per unit of time is determined by the formula

B=Q/T,

where Q- the volume of products produced, T- the cost of working time.

Labor intensity is calculated by the formula

t=T/Q.

When determining labor productivity, five methods are used: natural, conditionally natural, index, labor and cost.

The natural method is used where homogeneous products are produced and homogeneous work is performed. Labor productivity in this case is determined by dividing the output in natural units (tons, pieces, square meters) on the number of employees.

With a conditionally natural method, labor productivity is determined by dividing the number of conventional units of production by the number of employees. All types of products are conditionally reduced to one through reduction factors determined by the ratio of the labor intensity of individual types of products.

The essence of the index method is to determine the index of labor productivity growth by weighing labor productivity indicators for certain types of work as a percentage of the share of the contingent involved in their performance.

The measurement of labor productivity in the labor method involves the use of labor input as a measure of output. The volume of production is determined in standard hours by multiplying the volume of production in physical terms by the norm of time for the manufacture of a unit of production. The labor method requires the use of scientifically based time standards.

The cost method provides for the measurement of production and labor productivity in monetary terms. It is used for enterprises producing heterogeneous products. The complexity of the cost method lies in the choice of the most appropriate method for calculating the volume of production in monetary terms for specific conditions.

Labor productivity of network workers railways and departments is measured in conventional natural units - the number of produced ton - kilometers per one employee of the operational contingent engaged in transportation, and is calculated by the formulas

P t networks, roads \u003d Σ (Pl) gr / H cn \u003d (Σ R gr l + K Σ R p l) / H cn,

P t dep. roads \u003d Σ (Pl) gr / H cn \u003d (Σ (R l) p + K Σ R p l) / H cn,

where Σ (Рl) gr– freight turnover, reduced ton-kilometers,

Σ Р gr l- freight turnover, tariff ton - kilometers,

Σ R p l- passenger traffic, passenger - kilometers,

TO– reduction factor for passenger turnover,

H cn - average number of workers employed in transportation, people,

Σ (P l) p- cargo turnover of the railway department, operational tons - kilometers.

The indicators used to measure the labor productivity of employees of individual railway facilities are shown in Table 1.1.

The indicator of labor productivity - labor intensity - is the sum of the costs of living labor for the production of a unit of output. To determine the labor intensity of a unit of production, the costs of all production are divided by the volume of output for a certain period.

For the purposes of planning and analysis of labor, the labor intensity of individual operations, products, and works is calculated.

Technological labor intensity (Tm) is determined by the labor costs of the main workers. pieceworkers and timers. It is calculated by production operations, parts, assemblies and finished products.

The labor intensity of service (To) represents the labor costs of auxiliary workers of the main workshops and all workers of auxiliary workshops and units engaged in servicing production. Its calculation is made for each operation, product or in proportion to the technological complexity of products.

Production labor intensity (Tpr) is made up of the labor intensity of technological and maintenance, i.e. is the labor cost of the main and auxiliary workers for the performance of a unit of work.

The complexity of management (Tu) consists of the labor costs of managers, specialists, and employees. One part of such costs, which is directly related to the manufacture of products, is directly related to these products, the other part of the costs, which is not directly related to the manufacture of products, is related to them in proportion to the production labor intensity.

The total labor intensity of products (Tp) reflects all the labor costs for the manufacture of each product and their entire amount. It is determined by the formula:

Tp \u003d Tm + To + Tu \u003d Tpr + Tu.

Distinguish labor intensity normative, planned and actual.

Normative labor intensity is calculated on the basis of the current labor standards: time standards, production standards, service time standards and headcount standards. It is used to determine the total amount of labor costs required both for the manufacture of individual products and for the implementation of the entire production program.

Planned labor intensity differs from the normative one by the amount of reduction in labor costs planned in the current period due to the implementation of organizational and technical measures.

The actual labor intensity is the sum of the perfect labor costs for the volume of output produced or the volume of work performed.

Labor intensity - is the amount of labor required to produce a unit of output. Labor intensity is a characteristic of the cost of labor (expenditure of labor).

Natural (t, m, m3, pieces, etc.) and cost indicators are used as meters for the quantity of manufactured products.

The output is determined on the basis of one main worker, one worker and one worker.

When determining the output per one main worker the number of products produced is divided by the number of main workers.

If the output per one working, the number of products produced is divided by the total number of main and auxiliary workers.

To determine the output per one working the number of manufactured products is divided by the number of all industrial and production personnel:

where V- product development; TO- the number of products produced during the period in physical or cost meters; H- the number of employees (main workers, main and auxiliary, industrial and production personnel).

The labor intensity of products, as well as output, can be calculated in different options. Distinguish between technological, production and full labor intensity.

Technological complexity of products is found by dividing the labor costs of the main workers by the amount of output they produce.

Production labor intensity of products calculated by dividing the labor costs of the main and auxiliary workers by the number of products produced.

Full labor intensity is determined by dividing the labor costs of industrial and production personnel by the number of products produced:

where T- the complexity of products; W tr- labor costs of various categories of workers for the production of products; V- volume of production.

At oil refineries, the number of workers is calculated according to the distribution staff, the complexity of the program and the staff points. bookkeepers, etc., are amenable to rationing. The number of personnel employed in such jobs can be calculated using the program labor intensity method (see p. 207) discussed above. For a deeper study of the use of equipment, the indicated coefficients are determined not only by workshop, plant, but also by groups of leading equipment. Such an analysis makes it possible to develop measures aimed at improving the efficiency of production. They may consist, for example, in the removal of unloaded equipment, in reducing the complexity of the program on overloaded leading equipment, which will increase the power utilization factor in the whole workshop and plant. The plant-wide calculation of production capacity is based on the calculations of the capacity of workshops. The final data of these calculations are summarized in a summary table (Table 9). It gives a complete list of all the shops for which the calculation of capacity was made; the production capacity of each of them as a percentage of the program is affixed at the beginning of the billing year; the equipment or areas that determine the production capacity of the workshop are indicated, and given a brief description of the most important indicators (the size of the area and the number of equipment, the total progressive labor intensity of the program). A similar table is compiled according to the calculations of production capacity at the end of the year. Below are two circuit diagrams mechanized calculation of production capacity. On fig. 1 shows a scheme for such a calculation on counting and perforating machines complete with an electronic computer EV80-ZM, used in some Moscow factories: the instrumental "Fraser" named after. M.I. Kalinin, instrumental "Caliber", automobile plant named after Lenin Komsomol. The stages of calculation according to this scheme are as follows: / stage - determination of the progressive labor intensity of the detailed program of products; // stage - determination of the labor intensity of the product program by equipment groups; /// stage - determination of the production capability of the equipment groups; Stage IV - determination of the equipment load factor; V - determination of the volume of production, taking into account the accepted power. them. CM. Kirov, Electromechanical them. Vladimir Ilyich, Presnensky machine-building. This scheme has the following calculation stages: / stage - determination of the labor intensity of the product program according to equipment codes; // stage - determination of the actual fund of the operating time of equipment groups; /// stage - determination of the production capabilities of equipment groups and identification of the production capacity of the workshop. The calculation of the labor intensity of the machine shop program is given in Table. 38. Calculation of the labor intensity of the machine shop program technological equipment, equipment, which is part of fixed assets, should be analyzed in conjunction with indicators of the number of equipment loading shifts. Costs for Maintenance equipment are more dependent on the category of complexity of equipment repair and the frequency of its implementation, therefore, in the analysis, it is necessary to determine the influence of these factors on the deviation of actual costs from those established according to the plan (Table 2.62). Calculation of tariff wage funds - Ft of enterprise divisions can be carried out by incremental and analytical methods. In the first case, they proceed from the basic fund and the increase in production volume. In the second case, the value of Ft is determined on the basis of the labor intensity of the output program or the corresponding objective organizational and technical characteristics of production units.

Reducing the labor intensity of production and increasing labor productivity; Determining the labor intensity of oil refining products is a complex process and is carried out in two stages. At the first stage, the labor intensity is determined for individual technological installations, i.e., all labor costs for the enterprise are distributed among the installations, with the exception of costs not directly related to the production of products (outsourced services and other industrial work). At the second stage, similarly to determining the cost, the labor intensity of individual products is calculated. Within the installation, all labor costs are attributed to the target product. The labor intensity of the final product is determined by the sequential calculation of the labor intensity of the production of semi-finished products, including mixing, in accordance with the technological scheme. employees of design, technological and research departments in fulfilling and overfulfilling the plan and tasks for creating and accelerating the introduction of new products into production, improving technical and economic indicators and the quality of products; reducing the labor intensity of production and freeing up the number of workers on the basis of improving technology, improving the organization of labor; saving material resources, introducing low-waste and waste-free technology.

Thus, when forming a fund wages in terms of net output, labor remuneration becomes a function of three components of the total growth in production efficiency: changes in the material, capital, and labor intensity of production.

The number of workers employed in normalized jobs is determined by the standard labor intensity of production, and in non-standardized jobs - by jobs based on service standards or state standards.

To optimize the production process and obtain greater benefits, it is necessary to calculate the number of man-hours spent on the production of one unit of man-hours. This indicator is used by the accounting department and the statistics department of the enterprise and indicates the duration of one person's stay at work. It can be used to calculate the total productivity of labor at a given enterprise for one unit of time.

The simplest calculation formula looks like this:

K x T = Hh, where Hh is man-hours, K is the number of workers involved in the production process, and T is the time spent on work.

K (number of employees) x T (working time) = Hh (man-hours)

Let's give an example

Let's say that 100 people are involved in the production process in a factory. We have to calculate the number of man-hours for the month of June. June has 24 business days. For an eight-hour working day, the formula would look like this:

100 (people) x (8 (hours per day) x 24 (working days)) = 19200 man-hours

• The calculation of man-hours can become more complicated if employees go off to work part-time, go on vacation, on a business trip, to study, or fall ill. In this case, it is necessary to calculate not full working days, but only hours actually worked.
• It often happens that the employees of the enterprise work part-time, for example, mothers who use a rotating schedule or those who are hired on a four-hour work day. In this case, the calculation of man-hours is calculated specifically for each employee. The data is then summed up.
• In order for the calculation of man-hours to be accurate, it is necessary to maintain a time sheet, in which all data for each employee is entered. Time of arrival and departure from work, actual hours worked.

  Calculation of man-months

  For example, it happens that a team of workers is on site, but cannot work due to untimely delivery of materials.

• You can calculate this indicator for each permanent employee, provided that he works for a whole month for 8 hours a day. With five days of work, you get: 21 working days times eight hours \u003d 168 man-hours per day. Usually this formula is used for a normalized working day.
• If the organization employs ten people, then general meaning man-hours per day will be equal to 80. If you multiply this value by 21 working days, then it will come out that this month there are 1680 man-hours.
• The total number of man-hours can be formed from the number of hours actually worked by all employees of the organization. For example, 30 man-hours. - this can be the time worked by one person in 30 hours, or two who worked 15 hours, or 3 who worked 10 hours.

The production output for this period can be calculated more accurately if you subtract lunch breaks, waiting for the delivery of materials, repairing equipment that has failed, personnel absenteeism for personal needs, etc. These data can be calculated exactly, or you can resort to an average value, which is practiced much more often.

Optimizing labor and increasing its productivity are fundamentally important business tasks. But it is impossible to solve them without knowing how many man-hours are spent on work. That is why it is important to learn how this indicator is calculated correctly!

Evaluating the effectiveness of labor time is a fundamentally important task. Knowing how long it takes to complete a given task can optimize your workflow and significantly increase your productivity. And in order to optimize, it is often necessary to calculate man-hours. Simple and understandable formulas, accompanied by explanations, are designed to facilitate the calculation process!

Man-hour calculation. The simplest formula

Man-hour is one of the important indicators used by the accounting department and the statistics department. It indicates the length of time employees spend at their workplaces. Also, the indicator can be used to calculate labor productivity per unit of time.

The simplest calculation formula is:

H \u003d K * T, where

• H is man-hour;
• K is the number of employees;
• T is the time spent by them at the workplace (actually spent on work).

The company has 16 employees working 8 hours. It is necessary to calculate the indicator for May 2015. Since there are 18 working days in May, the calculation will look like this: 16 * (8 * 18) = 2304 man-hours

Reporting preparation. Complicated calculations

All organizations undertake not only to submit reports to the Federal Tax Service, the Pension Fund of the Russian Federation, the FSS, but also to provide data on the number of employees and their wages to Rosstat.

What is labor intensity

To do this, the accountant of the organization fills out the P-4 form, approved by Order of Rosstat No. 407 (July 24, 2012). According to this normative document, the number of man-hours cannot include all types of vacations, advanced training, sickness, downtime and participation in strikes.

This includes all hours worked, including overtime (weekends and holidays) and travel allowances. For example, the organization has 8 full-time employees, and 4 of them went to work during the May holidays (May 3 and 4), working for 4 hours. In this case, the calculation looks like this: 4*144 + 4*152 = 1184

Calculation for organizations with part-time employees

If the organization has employees who work full-time and part-time, then separate calculations should be carried out for them.

For example, the company employs a director, a secretary, 2 accountants, 3 managers, and 4 employees working 3.5 hours a day. In this case, the calculations are standard: 7*144 = 1008

For the rest of the employees, the calculations are as follows: 4 * (4 * 18) \u003d 288. If one manager who finished work on May 12 was fired from the organization, then for him the calculation would look like this: 1 * (8 * 5) \u003d 40.

We hope that our examples and explanations will be useful to you!

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Labor intensity formula

The concept of labor intensity

Labor intensity is the most important economic indicator that allows you to evaluate the efficiency of using working time in the process of production or work.

The labor intensity formula shows how much labor must be applied in the manufacture of one unit of output. The coefficient of labor intensity is closely related to the concept of labor productivity (output).

How to correctly calculate man hours

There is an inversely proportional relationship between these indicators, and the greater the labor intensity of output, the lower the labor productivity of a given production operation (and vice versa).

Labor intensity formula

The formula for calculating labor intensity is as follows:

T = PB/Q

Here T is the labor intensity of manufacturing a unit of production,

PV is the labor time spent on the production of a certain quantity,

Q is the number of products produced.

The calculation according to the formula of labor intensity and labor productivity is carried out, first of all, in the process of drawing up a production plan for the future reporting period, when substantiating a business plan, as well as to analyze the effectiveness of the use of labor.

The amount of labor intensity is influenced by many different reasons, the main of which are:

• personnel qualification,
• the level of technical production equipment,
• complexity of production,
• degree of industrial automation,
• working conditions.

The procedure for calculating the complexity

The calculation according to the labor intensity formula is performed in a certain order:

• Determination of the actual costs (amount) of time worked by the workers of the enterprise for the corresponding period. The source of this information is the primary accounting documents, including the time sheet for each section (workshop). Based on this information, the total amount of man-hours for a certain calendar period of all sections of the enterprise is calculated.
• Calculation of the value of goods produced in the reporting period using primary accounting documents, the type of which depends on the specifics of the company itself. Next, they calculate the ratio of the amount of time spent, which is expressed in man-hours, to the cost of goods produced by the enterprise. As a result, the labor intensity formula will give the desired result in the form of labor intensity of products.
• After calculating the coefficient, it is necessary to analyze the data obtained by comparing the actual labor intensity with its planned value. Then the factors contributing to the occurrence of deviations are identified, analyzed and the required conclusions are determined.

Among the factors that may cause a deviation of actual indicators from planned ones, there may be qualitative changes in semi-finished products or raw materials, the qualifications of workers, etc.

Types of labor intensity

In accordance with the nature of labor costs, labor intensity can be classified into the following types:

• actual,
• Regulatory,
• Planned.

In accordance with the composition of costs, labor intensity can be:

• The technological, labor intensity formula includes the labor costs of only workers directly manufacturing products:

Ttech.=Tcorr.+Tdel.

Here Tper the labor costs of employees working on a time-based system,

labor costs of employees working on a piecework system.

• Servicing labor intensity, taking into account the working hours of employees who are engaged in servicing production.
• Production labor intensity, calculated by the formula:

T pr. = T tech. + Tobsl.

HereTtech. - technological complexity;

Tobsl. - servicing labor intensity.

• The complexity of management (T control), including the labor of specialists, technical workers, a manager, etc.
• Full labor intensity, including all types of labor intensity:

Ttot. = Ttech. + Tobsl. + T ex.

Examples of problem solving

Calculation of man-hours: formula how to calculate man-days

What is man-hours

This is a unit of work time accounting, which corresponds to one hour of work of one person.

This term is used for:

• planning working time for a particular job;
• determining the number of workers required to perform a particular process;
• filling out the form statistical observation"P4".

When you need to find out man-hours, the calculation (the formula for P4, which is used, is given below) is carried out by employees of the personnel department. The calculation takes into account only the time of actual work. The time of holidays, sick leave, other paid or unpaid time during which the work was not performed is not taken into account.

Calculation of man-hours: formula

The algorithm is quite simple, it looks like this:

HH = HH1 + HH2 + ... + HHN, where

• HH - total hours worked;
• HH1 - how long the first employee worked;
• HH2 - how much the second worked;
• HCHN - how long the N-th worked.

Man-hours per year: calculation, formula

Sometimes it is necessary to determine the indicator for the year. In this case, a similar formula is used, but with the difference that HH1, HH2 and HHN indicate how much each employee worked per year.

This calculation includes overtime, the time that the employee spent on business trips, and also takes into account work on weekends or holidays.

It is not necessary to take into account the time when a person was on any holidays, on advanced training with a break from work, was sick, as well as downtime, participation in strikes and other cases of absence from work.

Example of calculating man-hours

So, let's give an example of man-hours of calculation, we will use the formula that was given above.

Let's assume that in budget organization employs 10 people. Eight of them worked a full month with an 8-hour working day.

Formula for calculating man-hours

There are 22 business days in a month. So each of these employees worked:

22 x 8 = 176 hours

One person worked only 88 hours because he was on vacation for 11 days:

(22 - 11) x 8 \u003d 88 hours.

And another person worked 180 hours because he worked 4 hours of overtime:

(22 x 8) + 4 = 180 hours.

Thus, the total result for all employees will be:

176 x 8 + 88 + 180 = 1,676 man-hours.

What is a man-day

This is a unit of measure of working time, corresponding to one labor day person, regardless of the amount of time worked.

Man days are used to determine indicators such as:

• days worked;
• turnouts;
• absenteeism;
• all-day downtime.

The days worked in this case include:

• days of actual stay at work (performance of their duties at the main workplace);
• days spent on business trips;
• days when, due to forced downtime, the employee is involved in other activities of the enterprise.

All-day downtime is a period when an employee came to work, but could not start its implementation for reasons beyond his control. For example, there were no materials, the equipment was faulty, there were no spare parts. Or, if the employee was warned by the administration in advance about the situation and therefore did not show up for work.

In order to get the total turnout rate, you need to sum up the days worked and the whole day downtime.

Finally, absenteeism in this count includes:

• all types of vacations (annual and educational);
• periods of illness, issued by a sick leave;
• failure to appear in connection with the performance of state and public duties, days of blood donation and other cases permitted by law to be absent from work;
• absence from the workplace in agreement with the management without pay, for example, leave at one's own expense;
• absenteeism, i.e. absence from work without good reason.

Calculation of man-days: formula

To determine this indicator, the following formula is used:

BH \u003d ((CH1 + CH2 + ... + CHN) x KDM) / 8, where

• BH - the desired value;
• Ch1, Ch2, ChN - how long each employee worked;
• KDM - the number of calendar days in a month.

Resource management - key element to ensure the normal functioning of the enterprise. The cost of labor resources for the production of products can be measured. This requires a specific formula.

What is labor intensity

Labor intensity is an indicator that allows you to analyze the ratio of spending resources and time. The value represents the time it takes to produce a unit of a good. Calculation of it will be required for planning activities. The indicator will help to determine the possible level of performance in certain conditions. It improves the efficiency of the organization. The labor intensity formula is used to evaluate the results of the work of employees for a specific period. Based on the value, you can calculate the productivity of one specialist.

Consider what exactly gives the definition of the complexity of the work:

• Determining the impact of labor costs on the amount of finished goods.
• Determination of reserves for increasing labor productivity.
• Identification of opportunities for efficient organization of resource use.
• Establishing areas where labor resources used most productively.

The procedure for calculating the complexity

The following formula is used in the calculations: Tr = Kch / Sp.

The following values ​​appear within the formula:

• Tr - labor intensity.
• Kch - the total fund of time in man-hours.
• Cn - the total cost of manufactured products.

There is also this formula: T \u003d Pv / Kp.

The formula uses these values:

• T - labor intensity.
• Rv - working hours.
• Kp - the number of manufactured products.

Let us consider the calculation algorithm in more detail. First you need to determine the total amount of time worked by employees for the reporting period (usually a month). The calculation includes actual hours worked. It can be determined based on the information contained in the primary documents. For example, it can be a time sheet for specific workshops. Then you need to determine the total number of man-hours worked for the period of interest. Only the work of employees who are the main ones is taken into account. These are professionals who are officially registered and work full-time.

Then the cost of the goods that was manufactured by the company is calculated. It is also necessary to take into account the finished products. The calculations will include the planned accounting prices of the goods. They are determined based on the information contained in accounting. It is necessary to divide the real time fund in man-hours by the cost of the manufactured goods. The value obtained as a result of the calculations is considered the coefficient of labor intensity.

The obtained values ​​are analyzed. The procedure includes the following steps:

• The lower the labor intensity, the greater will be the productivity of employees.
• Checking the implementation of the production plan.
• Establishment of deviations from planned values.
• Determination of the impact of various factors on the increase or decrease in productivity.
• Summarizing.

Productivity can be affected by the quality of raw materials, the training of employees.

IMPORTANT! Reducing the complexity of work contributes to saving resources. This reduces the cost of goods, has a beneficial effect on profit.

The complexity of repair work

The calculation of the labor intensity of repair work has its own nuances. In particular, the value of labor intensity is determined by the complexity of the equipment used. The equipment used by the enterprise is divided into groups with different repair complexity. The difficulty level is assigned to each specific object. To assign a level, the object is compared with the reference aggregate. The unit of measurement of labor intensity is a conventional unit, reflecting the time spent on the execution of one operation.

Consider the time limits:

• Inspection: 0.1 h/h.
• Current repair work: 5 h/h.
• Capital works: 40 h/h.

The complexity of the repair is determined based on this formula: T = R * q * n.

The formula contains these values:

• R is the repair complexity group.
• Q - labor intensity conventional unit(man hours).
• N is the number of repairs of this equipment.

Consider examples of calculations for single-crank presses:

• 10 * 0.1 * 3 = 3 man-hours.
• 10 * 5 * 2 = 100 man-hours.

Only the main employees appear in the calculations of the labor intensity of the work. Who is this? The main workers are ordinary workers without qualifications, specialists, management staff. The basis for calculating the number of employees is the complexity of repairing equipment, maintenance standards and the balance of working time. The latter represents the number of hours worked by one employee within the billing period.

How to reduce labor intensity

As mentioned earlier, the main goal of the manager is to reduce labor intensity. This is necessary to extract maximum profit with a minimum of resources. You can achieve your goal in the following ways:

• Use of modern technologies.
• Improving the efficiency of labor organization.
• Use of quality raw materials.
• Introduction to the production of modern equipment.

All these measures will increase the volume of manufactured products while reducing labor intensity.

Methods for increasing labor productivity

Consider the main factors for increasing labor productivity:

• Automation of production, modernization of existing equipment, improvement of the quality of raw materials.
• Changing the organization of production and labor, changing the specialization of activities, improving production management, reducing the loss of working time, reducing the amount of marriage and deviations.
• Natural conditions: the location of oil and coal, the content of the desired element in the ores, the change in the depth of development.
• Changing the scale of production, reducing the number of employees.
• Change in the structure of production: change in the weight of semi-finished products, manufacturing methods.

The manager needs to develop specific strategies to reduce labor intensity. Once in the selected period, you need to calculate the labor intensity of the work. This is required to track the dynamics of values.