Effective working time fund

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Planned useful fund of working time - this is calculated by the formula the amount of active and passive labor during the performance of various operations at the enterprise. In other words, this is the time planned for the workflow during a specific calendar period, namely a month, quarter or year. It is calculated in order not only to establish the required number of workers, but also to identify the main indicators of the use of labor resources at a particular enterprise. For units of measure, h / h (man-hours) and h / d (man-days) are practiced.

In order to determine such a value as the annual fund of working time, it is necessary to take as a basis the calendar reserve. The amount of calendar time is reduced by the number of days off in a year, if this implies the mode of operation of the enterprise, and as a result, the standard or nominal value of working time will be obtained.

But the resulting value cannot be fully used to complete all laboroperations. But such a concept as an effective working time fund will turn out when all sick days, vacations, and so on are taken away from the amount of time off. In order to determine the nominal value of working time for a particular employee, it is necessary to subtract all holidays and weekend hours and days from the total calendar time. The result will be a period for performing the set labor operations in the established mode.

The working time fund, abbreviated as Tv, which is called planned, is determined on the basis of a specific balance of time allotted for work, according to the formula below:

Trv=Psm x (Tk-Tprz-Tu -To-Tpr-Tu– Tv –Tb – Tg) - (Tp+Ts+Tkm)(person/hour)

- Tk is the calendar days of the year;

- TV is the weekend of the year;

- Tprz are holidays in the year;

- That is regular and additional vacations (days);

- Tb is the days of absenteeism from the workplace (illness, decrees, and so on);

- Tu is study leave;

- Tg is the time spent on the performance of public and state duties (the value is determined statistically for a particular enterprise);

- Tpr are absences that are allowed by law;

- PSM is the duration of the work shift;

- TKM is shortened working days for breastfeeding mothers;

- Tp is shortened working days for teenagers;

- Ts are short working days before holidays.

The number of Tu, Tb, Tpr, Tg, Tpk, Tp - non-working days for good reasons - they are determined strictly bylabor law based on average data for the past year.

Reference information:

As many years of accounting practice shows, about twelve percent of the indicative fund of working time is temporary losses. Therefore, in order to carry out rough calculations of the transition to it, it is required to apply a coefficient of 0.88. It should be remembered that the coefficient of 0.88 is a statistically established one in the engineering industry. Therefore, for another enterprise, this figure may differ significantly.