Working time utilization rate - features, analysis and indicators

2024 Author: Howard Calhoun | [email protected]. Last modified: 2024-01-02 13:48

At present, in the conditions of the crisis state of many enterprises in modern Russian realities, the question arises repeatedly about the possibilities of finding ways to save financial, monetary and labor resources. For this purpose, a number of economic indicators are examined, including indicators of the use of working time. In order to justify the savings in labor costs, the working time of employees of enterprises and its constituent elements are carefully examined, as well as special indicators of its effective use, for example, the utilization rate of working time.

In the context of the financial crisis in our country, management must constantly look for opportunities and ways to increase the incentives for employees to work, including by saving employees' time, which is not always an eight-hour working day, as it is also expressed by individual work schedule for an employee.

In 2016, a study was conducted by experts of the ARB Pro Training Institute group of companies, duringwhich 2788 employees from 12 Russian companies were interviewed, located in Moscow, St. Petersburg, the Urals and Siberia. The study showed that almost 50% of the work time is used by employees irrationally and inefficiently. The following results were identified on the irrational use of working time:

• 80 minutes spent on "smoke break";
• 60 minutes for tea;
• 60 minutes of informal communication with colleagues;
• 45 minutes to reduce labor intensity;
• 15 minutes late.

These results are disappointing and call for a revision of working time schedules and elimination of unnecessary waste of work time.

Working hours

Working time is the duration of the employee's stay at the workplace, which is established by law in accordance with the labor regulations. Accordingly, the most important condition for the company's profitability depends on the degree of completeness and rationality of its use.

Analysis Meaning

Control over the expenditure of working time at any enterprise is a mandatory function of management management, which has a number of its own features, in contrast to the functions of financial or material control and accounting.

Such features are related to the fact that working hours cannot be increased above the normative value, which is usually established by the Labor Code of the Russian Federation or the labor regulations of the enterprise. Working hours cannot be compensated by price cuts, aswages are also quite strictly regulated.

For this reason, the time available should be used as efficiently as possible.

Because the staff is one of the most important resources of the company, it must always be available for orders regarding the production process of the enterprise, must always be in proper working condition. Otherwise, the company's bottom line (profitability, profitability) will decline.

Assessing the use of employee time allows all levels of management to receive accurate and complete information about the use of the most important resource of the enterprise, as well as about the work activity of employees.

Rational use of work time by the company's employees is a prerequisite, which actually allows you to ensure the smooth operation of the production process as a whole, as well as the coordinated work of its individual elements and the successful implementation of the set plans.

In general, the study of the working time fund (hereinafter referred to as the FW), as well as the main coefficients, affects both the organization of the entire production process in the company, and labor productivity and the final result of the company's activity - profit.

In the current conditions of the economic downturn, with the exacerbation of social contradictions and the emergence of tension, it becomes especially relevant to determine the data in the area under study.

Goal and objectives

The main problemof domestic methods is the difficulty of specialists in solving the task due to the lack of experience in this area or the lack of certain competencies.

In foreign practice, the study of the working time of employees is also very popular, since its influence on various aspects of the enterprise's business practices is very positively assessed, but it requires some adaptation.

The main purpose of the analysis is to develop recommendations to prevent a decline in output and quality.

The task of the proposed analysis is to identify the most vulnerable moments in production, which are associated with the use of labor.

The methodology for analyzing the indicators of the use of working time costs is represented by the following steps:

1. analysis of working hours used at the enterprise and redistribution of personnel by modes;
2. calculation of the number of hours worked by employees at night (when staff performance is low), overtime (when staff performance is also reduced);
3. then, the effectiveness of the work time is assessed, for this purpose the use of the RF is analyzed, the balance of the RF is determined and formed, the RF is calculated per employee, and some other indicators are also determined;
4. at the next stage, it is necessary to understand and identify the causes that negatively affect the PDF;
5. the main measures are being developed to eliminate the identified "sore" places and proposedoptions to address negative consequences.

General characteristic of coefficient

The working time utilization rate (hereinafter referred to as Kirv) is used to analyze and compare indicators both at the level of enterprises and at the level of sectors of the economy. Also, this coefficient makes it possible to assess how the enterprise uses labor resources and the conditions for the implementation of the main labor plan.

This coefficient is influenced by a huge number of factors that add up to a certain system. That is why various coefficients are used to study labor time at the enterprise, the calculation methods of which are presented below.

To calculate Kirv, you can use the data contained in the balance of working hours in a particular company. Primary accounting data can be used for reporting on labor.

List of key indicators

It is not uncommon for the manufacturing process to waste time. These values also need to be taken into account when studying the effectiveness of PDFs. Reducing all types of losses (both intra-shift and all-day) contributes to an increase in the utilization of working hours.

In the course of the study, several coefficients for the use of working time costs are calculated.

Worker utilization rateperiod is determined by the following formula:

Krp=Df/Dn, where Df is the total number of days that one employee worked for a certain time period, days;

Dn - the number of days required for one employee to work for a certain period of time, days.

The working day utilization factor is determined using the following formula:

Krd=t_fu/t_n,

where t_{fu – average actual working day, hours;}

t_{n – average working day, hours.}

The integral coefficient is universal and reflects the percentage of use of the working day (of the study period). It is represented by the following formula:

Kint=KrpKrd100;

This indicator is calculated based on the definition of the two previous coefficients.

The integral load factor for jobs and shifts is determined by the following formula:

Kizrm=KrsChina, Крс - shift utilization rate, which can be calculated by dividing the shift ratio by the total number of shifts at the enterprise according to the existing work regime;

Cnr is the continuity ratio, defined as the ratio of the number of employees in the most filled shift to the total number of jobs.

Shift ratio can be calculated in two ways:

1. on a specific date:

Change dates=Cho/H, Cho - the number of workers according to all shifts, people;

H - the number of workers in the most filledshift, people

2. for the calendar period:

Xmen lane=Ds/D, where Xmen per - shift coefficient for the calendar period;

Ds - the number of days worked for the reporting period in all shifts, man-days

D - the number of days in the most filled shift, man-days.

The downtime utilization factor is determined by the following formula:

Kip=t_p/(t_p + t_{np), where Kip is the downtime utilization rate;}

t_{p – number of hours of downtime used, man-hours;}

t_{np - total amount of unused downtime, man-hours.}

Main factors for the use of PDFs and methods for calculating them

In the literature, one can find the following utilization rates of working time funds in the framework of this analysis.

Coefficient of using the maximum possible fund of working time. Determined by the following formula:

Kmvfv=(Tf/Tmvf)100, where Tf is the total number of hours worked actually at school hours, hours;

Tmvf - the maximum possible PDF, hours.

This coefficient is necessary when it is necessary to draw the appropriate conclusions from the analysis of the PDF at the enterprise as a whole or for its individual divisions.

The utilization rate of the time fund can be determined according to the following formula:

Ktfv=(Tf/Ttf)100, where Ttf is the total PDF for the timesheet, hours.

This coefficientused when it is necessary to compare the level of use of PDFs in cross-industry comparisons.

The calendar working time utilization factor can be determined according to the following formula:

Kkf=(Tf/Tkf)100, where Tkf is the calendar fund of time, hours.

This ratio is widely used to identify trends at the enterprise, industry level.

Indicator trends

All the above values of the use of working time costs must be calculated and evaluated for several periods of time, for example, for the base year and the reporting or reporting period and the planned one. Further, the dynamics of indicators of the use of time costs is assessed and an assessment of the growth and growth rates is carried out. The positive dynamics of the growth of the coefficients will indicate a high return on the use of employees of the enterprise; on the contrary, the negative dynamics of the coefficients indicates a decrease in the effect of using the employees of the enterprise, which negatively affects the final results of the enterprise as a whole.

It should be noted that the main task of any enterprise is to ensure that the values of all of the above coefficients tend to increase, which will mean the fact that the time of the enterprise's employees is effectively used.

Among the measures to increase the efficiency of the above processes can behighlight the following areas:

• improving the structure of working time by its elements;
• reducing downtime of workers in the labor production process. To this end, measures are needed to improve labor discipline, improve working conditions, labor protection and reduce morbidity, etc.;
• constant monitoring of running time - at least twice a year using self-photo;
• necessary to keep a manager's diary;
• daily thoughtful planning of the working day;
• delegation of authority;
• plan correction;
• minimizing the cost of repetitive control functions;
• increase in the share of operational time in the overall balance due to a decrease in the value of other elements of time costs;
• improving the cost structure of an employee's time (for example, increasing the share of machine time);
• organization of a non-standard work schedule for certain employees and professions;
• application of time management in order to learn how to manage your time more effectively, to increase the level of return of an employee at work;
• automation of time tracking in the company using special systems. This system allows you to increase the efficiency of the work of employees individually and the entire department as a whole. The manager will be able to control the time situation of employees even remotely, while receiving the necessary information.

In closing

Thus, the presented working time utilization rate infor a particular company will allow its management to determine the existing trends in the effectiveness of the use of PDF.