What is a working time fund? How to calculate it and how will it help the employer? In the article we will provide calculation formulas and also tell you how to correctly calculate man-hours and determine the level of labor resource utilization.

From this article you will learn:

How to calculate working time fund by type

The working time fund (WF) is the planned amount of labor time for one employee during a particular calendar period. Its calculation is affected by illness, parental leave, being late for work and a number of other various factors.

Conventionally, the FRF can be divided into 4 types:

• time day - this is the difference between the calendar FW and days falling on holidays and weekends;
• maximum - comes from the difference between the calendar time and the time when employees are on regular annual leave;
• turnout (planned and actual) is the difference between 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 Russian Federation of one working unit shows the number of hours that it must work during a certain planning period.

Calculation of calendar fund of working time

The calendar PDF is the sum of list numbers for all days of reporting time(this includes weekends and holidays). It can also be presented as the total number of employees’ attendance at work or their absence.

For example, the annual fund per employee is equal to 365 (366) man-days, and per team of 100 people it is already 36,500 (36,600) man-days. The calendar fund of working hours allows you to calculate the average number of employees. It is a good start for calculating other possible funds (period and maximum).

The following information is known at the enterprise for a month, thousand man-days:

Calendar fund = 121.1 + 9.9 + 24.0 + 3.5 + 6.6 + 0.11 = 165.21 person days.

Calculation of time sheet working hours

The time sheet fund for recording working hours is the total number of payroll numbers for working days in a certain period. The time fund is calculated as follows: the calendar fund of the working period is taken as a basis, from which holidays and weekends are subtracted, or more precisely, this is the number of actual working days in the organization.

By dividing the time sheet fund of working hours in man-days by the average number of employees, the number of days of work of the organization in the reporting period is found.

Tf = Kf - holidays - weekends

Time Fund= 165.21 - 24 = 141.21 person days.

Calculation of the maximum possible working time fund

Maximum possible time fund = Kf - weekends and holidays - annual leave.

Maximum possible time fund = 165.21 - 24.0 - 9.9 = 131.31 person-days.

The average number of workers will be:

n = 165.21:31= 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.

Calculation of personnel and working hours

The required number of workers (appearance) is calculated using the formula:

H = Tpr / FRVp,

• Tpr – labor costs according to the projected balance of working time (hours),
• FRVP is the useful fund of working time of employees in the period.

Conversion of turnout to payroll

Thus, the required number of workers will be:

Engineers: 13 people.

Technicians: 12 people.

VTP (secretaries): 3 people.

Working time fund utilization rates

Using practically mathematical examples, it is possible to calculate the coefficients of use of working time funds:

1. How to determine the utilization rate of the calendar FW: it is necessary to divide the actual time worked (man-days) by the calendar fund of working time;
2. How to find the coefficient of time use: it is necessary to divide the actual time worked (man-days) by the time FRF;
3. How to find the coefficient of utilization of the maximum possible working time: it is necessary to divide the actual time worked (man-days) by the time-of-care factor;
4. How to find the time utilization factor: it is necessary to divide the average actual duration of working days (man-days) by the average maximum possible number of man-days;
5. How to find the working day utilization rate: you need to divide the average actual length of a working day by the average approved workday.

Adjustment of working time fund

And the employer (HR department) must correctly calculate all these losses on a daily, monthly, quarterly, etc. basis. planning. In the future, it is necessary to take into account and include enterprises in the FRF.

In addition, the calendar fund can be adjusted “in rubles”. For example, for being late, for untimely delivery of a planned event, and other disciplinary and material impacts on employees.

Also, the head of the enterprise needs (of course, starting with himself) to introduce a method of planning working time at the enterprise. This especially encourages departments lagging behind in the organization to correctly and effectively use the time allotted to everyone in the enterprise.

When used correctly, a manager can improve a company's efficiency and take it to a more profitable level.

When determining the PDF, it is necessary to remember the following points. Every year, 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 human resources and accounting employees in their work.

In addition, regional authorities, by virtue of Art. 72 of the Constitution of the Russian Federation, labor legislation is under the joint jurisdiction of Russia and its constituent entities. Regions can also establish 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.

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Analysis of the working time fund

After the calculations have been made, it is necessary to evaluate their results and draw conclusions. The efficiency of labor use is assessed 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 methods of 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 specific category of personnel, but also for a department or for the organization as a whole. This largely depends on the goals set initially.

For analysis purposes, timesheets of days worked are used, which reflect employee attendance and absence from the workplace. In addition to timesheets, you may also need:

• data on annual labor reporting;
• data on payment for breastfeeding breaks for mothers;
• data on production downtime, both whole-shift and intra-shift;
• data on overtime hours, etc.

Goals and components of working time fund analysis

When starting an 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 goals of working time fund analysis 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 working time balance;
• assessment of compliance with the work regime within the shift;
• assessment of unworked time;
• identifying the causes of lost working time;
• overtime assessment;
• identifying the impact of lost working time on overall labor productivity.

When conducting an analysis, it is first of all worth dividing time into work, calendar, holiday and weekend. All working time, in turn, can be divided into that when the employee actually worked and that which was not used for work.

The effectiveness of its use is determined by the number of days (hours) worked. After the calculation has been made, the actual working time is compared with the planned or standard one, as well as with the indicators of the previous year.

The system of indicators for the use of working time at an enterprise is based on the classification of the calendar time fund.

The calendar fund of time, which constitutes the physically limiting working time resources of an enterprise, is equal to the number of employees multiplied by the number of calendar days in a year, or the sum of attendances and absences of all employees during the year. The calendar fund reflects the same economic content as the average number of employees calculated in man-days.

The calendar fund without holidays and weekends is called the time fund of working time.

The maximum possible working time fund, which characterizes the best indicator of the use of working time, is defined as the difference between the calendar fund and the sum of regular vacations, holidays and days off. The ratio of the maximum possible working time to the average number of employees shows the average duration of the working year. This indicator is one of the socio-economic characteristics of labor.

A visual representation of the composition of working time funds recorded in man-days is given in Table 1.1.

Table 1.1 - Calendar working time fund

According to the data in this table, we obtain: calendar fund of man-days: 111780 + 17644 + 47883 = 177307 (see line 1, 3, 11); time fund man-days: 177307 - 47883 = 129424 (calendar fund minus line 11); the maximum possible fund of working man-days: 129424 - 9040 = 120384 (time fund of working man-days minus line 4).

Each of the presented elements of the calendar fund of time is of corresponding interest in solving certain economic problems in production.

Downtime has the largest share of workers' intra-shift time losses. Great importance is attached to the study of intra-shift working time losses, since their reduction is one of the factors in increasing labor productivity. In statistical practice, intra-shift downtime is considered to be downtime that occurred within a working day or shift, lasting more than 5 minutes, as noted earlier.

The available working time fund is the maximum possible time minus absences.

To determine the actual time worked, it is necessary to subtract whole-day downtime or whole-shift downtime from the attendance fund. By comparing the amount of time actually worked with the calendar, time, maximum possible and attendance fund, it can determine the degree of use of each of them.

Indicators of working time use.

1) Average working day

2) Average number of days of work per employee

3) Average number of hours worked per employee

The calendar fund utilization rate is used to analyze and compare the degree of use of working time and international comparisons. The coefficient of use of the calendar fund is equal to the ratio of the number of man-days actually worked to the number of the calendar fund of time.

The time fund utilization rate is used for inter-industry comparisons of the use of working time. The coefficient of use of the time fund is equal to the ratio of the number of man-days actually worked to the time fund of time.

The coefficient of utilization of the maximum possible fund characterizes the degree of actual use of the time that the employees of the enterprise could work to the maximum. The coefficient of utilization of the maximum possible fund is equal to the ratio of the number of man-days actually worked to the maximum possible working time fund.

The working period utilization coefficient is equal to the ratio of the average number of days actually worked by employees during the period to the number of days that the employee should have worked during the period according to the enterprise regime.

The working day utilization rate is equal to the ratio of the average actual duration of the working day ((man-hours worked, including intra-shift idle hours and man-hours worked overtime)/sum of actual man-days) to the average established working day. The average established (normal) working day is defined as the arithmetic average of the normal working day of individual groups of workers, weighted by the number of workers with a given working day.

The full or integral coefficient characterizes the use of working time both by the number of days of work per worker and by the duration of the working day and is defined as the product of the coefficient of use of the duration of the working day by the coefficient of use of the duration of the working period or as the ratio of the number of man-hours worked to the time fund .

Any enterprise with several employees faces the need to track working hours for payroll.

Also, calculation of the time that will be spent by employees performing official duties is mandatory. to calculate production standards and achieve planned indicators. For successful business planning, the concept of a working time fund is introduced.

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Concept and types of working time fund

The working time fund is quantitative indicator of time which an employee must devote to his work duties during a fixed period of time.

The main indicator that influences the typology of the working time fund is time. Depending on the features of its accounting, There are several types of working time fund:

1. Calendar. Regardless of the structural unit (person, team, entire team), the main meaning of the calendar fund is to outline the time period to which the fund will be assigned. Most often this is the annual period of operation of the enterprise. The working time calendar includes virtually all days of the year.
2. Nominal. It characterizes the employee’s working hours based on the weekend schedule and.
3. Maximum possible- this is the amount of time that an employee can spend on meeting standards, from which weekends and vacations are deducted. In reality, it is quite rarely implemented in practice, since employees almost always have no-shows.
4. General fund working time refers to the indicators of the entire team, and not individual work plans.
5. Effective. One of the most important indicators that determines labor productivity in enterprises. Effective working time fund is the amount of time that can be spent to implement production tasks.
6. Monthly– differs in that the billing period is 30 days, not 365.

Goals and functions of the Federal Reserve

The purpose of developing the concept of working time fund is giving the production process maximum efficiency at minimum costs.

The functions of various types of PDFs can be as follows:

• formation of a production plan;
• employee calculations;
• drawing up a vacation schedule;
• statistical accounting of the achievement of planned indicators for increasing
• enterprise efficiency.

The more fully and rationally the working time is used by the employees of the enterprise, the higher , and therefore higher company profits.

This thesis can be easily illustrated with the following example: the production process involves n employees who must do a certain amount of work or produce the required amount of product on time.

By increasing labor productivity, you can either reduce the number of workers involved in a given type of work or produce more product. In both cases, the company's profit increases.

Analysis of the working time fund allows you to take measures to increase labor productivity. To do this, the efficiency factor is calculated: the ratio of effective working time to nominal working time. If this number for a particular worker tends to one, he can be considered a valuable personnel.

The task of the enterprise management is minimize losses of efficient worker time by carefully planning the balance and distribution of responsibilities.

Calculations and formulas

For example, with an average useful time period of 258 days and a working day of 8 hours, it turns out that the effective working time per person will be 2064 hours.

Another formula allows regulate the number of staff to management involved in performing certain work. For example, to produce 800 parts ordered by a company, 800 man-hours are required. 800/8 = 100 days. During this period, this volume can be provided by 1 worker.

Naturally, such deadlines will not suit the customer, so as many employees are involved in the work as necessary to complete the work on time:

N = Tpr / t, Where

• N – number of employees involved;
• Tpr – time required to produce the required volume of products;
• t – time required for completion.

In the above example, with a lead time of 10 days, it is necessary to hire 10 workers for production.

Reducing lost working time

Profit directly depends on how effectively management can use the working time fund. Inflated with the connivance of the administrative staff spends working time on non-work matters, but requires a large amount of money for wages.

Due to the human factor, downtime is common. Penalties for idleness at work, a clear definition of time for “tea” and “smoke breaks”, the inadmissibility of being late for an unexcused reason, control over the continuous performance of official duties - these are the measures that will significantly increase labor productivity in the team.

On the other hand, with just one “stick” you can lose valuable employees and lose your reputation at a job fair. It is advisable to use financial incentives for systematic implementation and exceeding indicators, as well as increase for effectiveness.

Smart planning

The balanced use of administrative and financial measures to increase labor productivity allows create a stable, strong and motivated team of employees, the number of which will be less than the statistical average due to the greater efficiency of each subordinate.

Proper accounting of the working time fund eliminates the factor of dissatisfaction with the company’s policies and contributes to the development of a successful strategic direction of the enterprise.

Find out more about time planning and labor productivity from the video:

The number of employees of enterprises is determined as of a certain date and as the average number for a certain period of time.

When determining the number in statistics, the payroll composition of employees is taken into account.

The costs of living labor are more accurately characterized by the costs of working time, which are measured in man-hours and man-days.
A man-hour is the time one worker works for an hour.
A man-day is the time one worker works during the day.

Statistical reporting describes the use of calendar time by workers in the following context:

1. number of man-days worked by workers;
2.number of man-days of full-day downtime;
3.number of man-days of absence from work;
4. man-days of holidays and weekends;
5. Total man-days of attendance and absence from work (sum of clauses 1,2,3,4).

The enterprise has the following working time funds, which are expressed in man-days.

1. Calendar fund.

2. Time fund.

3. The maximum possible working time fund.

4. Availability of working time.

Calendar working time fund – This is the sum of attendances and absences from work.

It can be defined as the product of the average number of employees by the number of calendar days in the period.

Time fund - This is the calendar fund minus the number of days off and holidays for all employees.

Maximum possible working hours- this is the calendar fund minus the number of days off and holidays for all employees.

Availability of working hours- this is the maximum possible fund minus absences (study leaves, due to childbirth, absences due to illness, absences permitted by law, with the permission of the administration, absenteeism).

Determination of the average actual working time. By dividing man-hours worked by man-days worked, the average actual working day in hours is determined. This scheme applies to a six-day work week.

In a five-day working week, the average actual working day is calculated as follows.

The resulting indicator of the average working day, since it also includes hours of intra-shift downtime, reflects the actual duration of the worker’s stay at work.
Normal working hours cannot exceed 40 hours per week.

By comparing the average actual working time with the established one (provided for by law), we obtain the working time utilization ratio.

Coefficients of using the maximum possible working time fund, duration of the working period and day.

1. Coefficient of use of the maximum possible working time fund

2.Use factor of the duration of the working period

3.Working hours utilization rate

Brief theory

Working hours are recorded in man-days and man-hours for employees taken into account when calculating the average number of employees used to calculate average wages and other average indicators. A person-day is considered worked when the employee, having reported for work, began work, regardless of the length of time worked. In addition to man-days worked, full-day (whole-shift) downtime, annual leave, educational leave, absences due to illness, absences permitted by law and with the permission of the employer, additional leave, leave at the initiative of the employer, absenteeism, mass absenteeism from work (strikes) are also subject to recording. ), weekends and holidays.

A man-hour worked is considered to be an hour of pure work without intra-shift downtime. Intra-shift downtime is considered to be the time of unscheduled breaks in work during a working day or shift lasting 5 minutes or more, and in certain industries (on conveyors, production lines, etc.) lasting more than one minute, which are documented (downtime sheets).

Intra-shift downtime is taken into account separately. The total number of man-hours worked takes into account all man-hours actually worked by employees, including overtime, as well as hours worked by agreement with the employer during non-working hours in connection with leaves without pay.

Based on the data on man-days and man-hours worked, the calendar, time and maximum possible working time funds are determined. The calendar fund is calculated as the sum of attendances and absences from work. The time fund is less than the calendar fund by the number of holidays and weekends, and the maximum possible fund is less than the time fund by the number of days of regular vacations. The maximum possible fund can be defined as the sum of attendances and within the maximum possible fund of absences, which include study leave, additional leaves granted by decision of the workforce and the employer, absences due to illness, other absences permitted by law and the employer, as well as absenteeism and mass absenteeism from work (strikes). Turnouts, in turn, consist of time worked and all-day downtime. The use of working time funds is characterized by utilization rates, calculated as the ratio of actually worked time to the corresponding fund.

Example of problem solution

The task

The following data are known on the use of time by industrial production workers of an enterprise for two years, man-days:

1. Determine in the base and reporting periods: a) calendar, time and maximum possible working hours of industrial production workers.
2. Construct balances of working time in man-days in the base and reporting periods.
3. Determine the indicators for the use of calendar, time and maximum possible working time funds.
4. Determine the structure of the maximum possible working time fund in the base and reporting periods and study its dynamics.
5. Determine in the base and reporting periods: a) the average actual duration of a full-time and part-time working day; b) the average actual duration of the working period.
6. Determine in the base and reporting periods: a) the coefficient of use of the established working day; b) utilization rate of the working period; c) integral coefficient of working time use.
7. Conduct a comparative analysis of the use of working time in the reporting and base periods.

Present the calculation results in the table.

Draw conclusions.

The solution of the problem

Calendar, time sheet and maximum possible working time funds

1) The calendar fund is defined as the sum of appearances and absences from work. The time fund is less than the calendar fund for holidays and weekends, and the maximum possible fund is less than the time fund by the number of days of regular vacations.

In the base period:

During the reporting period:

Working time balance

Balance of working time in the base period

Balance of working time in the reporting period

Coefficients of use of calendar, time and maximum possible funds

3) Indicators of the use of funds are determined by the ratio of man-days worked to the value of the working time fund.

In the base period:

During the reporting period:

Calendar fund utilization rate:

Time fund utilization rate:

Maximum possible fund utilization rate:

Structure and dynamics of the structure of the maximum possible fund

4) Let’s calculate the structure of the maximum possible fund:

Let's create a calculation table:

Average working day, working period and average number of workers

a) Average actual working day in the base period:

Average actual working hours in the reporting period:

b) Average number of workers:

In the base period:

During the reporting period:

Average actual working period:

In the base period:

During the reporting period:

The coefficient of utilization of the length of the working day and working period. Integral indicator of working time use

6) The coefficient of utilization of the working day is determined by dividing the average actual full duration of the working day by the established duration of the working day. The formula for calculating this indicator is:

In the base period:

During the reporting period:

The coefficient of utilization of the duration of the working period is equal to the quotient of the average actual number of days of work per worker in the study period divided by the available number of days of work. The available number of days is determined by subtracting from the calendar fund the time of one worker on holidays and weekends and the average number of vacation days per worker:

In the base period:

Actual number of days of work per worker:

During the reporting period:

Actual number of days of work per worker:

Available number of days of work per worker:

The integral indicator of the use of working time is equal to the product of the two previous coefficients:

In the base period:

7) Thus, in the reporting period, the integral indicator of the use of working time is greater than the integral indicator of the use of working time in the reporting period - working time was used better in the reporting period.

Let's present the calculation results in the table:

Conclusion

Analyzing the summary table of indicators, you can see that the indicators for the use of working time in the reporting period are better than the indicators for the use of working time in the base period.