Calculate the value of "man-hour"

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

It is very important to know the definition of this quantity. Why and for what purpose it was introduced, how it helps in calculating wages and hours actually worked. All this can be found below.

Determining the value

This is one of the units for calculating working hours. It shows the amount of work performed in one hour of a certain working time. The calculation of this value allows you to optimize any work (production, office, etc.). Also, this unit of measure allows you to evaluate:

1. The amount of labor required to complete a specific task.
2. Employee labor costs.
3. Deadlines for completing a specific task.

Man-hours are approximate. It is closely related to the unit of measure "money-hour". This value is more specific and allows you to determine an equal ratio of work-salary-time.

Example. Maria Ivanovna works as an operator in the post office. It is a labor unit - one man-hour. The working day of the operator lasts 8 hours. But on one day, Maria Ivanovna receives 50 clients, and on the other - 5. At the same time, man-hours do not change. And money-hours just determine how much labor was actually appliedemployee and what he received for this monetary reward.

How to calculate man-hours

The calculation formula is:

H=XT, where

H - man-hours;

X - number of employees; T - actual time spent on work.

From the formula, it turns out that 100 man-hours are the hours worked by a team of 20 people in 5 hours, or 50 people in 2 hours, or the work of one worker in 100 hours.

The formula for calculating the cost of a man-hour of one employee is as follows:

C=RFP: RF, where

P - the cost of a man-hour;

ZP - the salary of one employee per month (net);RH - the number of working hours per month.

This last value (RF) does not include hours:

• vacations (annual, additional, at own expense, etc.);
• breaks (for lunch, as well as longer breaks due to plant downtime);
• watch shifts;
• strikes, rallies, etc.;
• temporary absences from work (phone calls not related to work, smoke breaks, etc.).

An example of calculating the cost of a man-hour

The operator works 8 hours a day for a month. His salary for this period is 5000 rubles. In this calendar month, he worked 19 days (in fact). The cost of an operator's man-hour will be: 5000: 19: 8=33 (rubles/hour).

Calculation of a man-hour, or rather its cost,also depends on some components: financial, temporal, emotional, image, target. The financial component determines the costs of the enterprise for the labor of an employee. The time component is the time spent by the employee and his assistant to complete the task. The emotional component implies the work of an employee in a team (the impact of a work unit on the working atmosphere). The image component determines the position of the new employee in the team. The target component shows the efficiency of the work unit.

Where this calculation applies

The calculation of the man-hour and its cost is used in all enterprises, organizations, companies, etc., where there are employees. It determines the working hours of all employees. It is determined using calendar, timesheet, maximum possible and actual hours worked.

• Calendar - the sum of the hours of the employee (team) for the reporting period, including holidays and weekends.
• Timesheets are the same calendar days, but minus holidays and weekends.
• Maximum possible - those that an employee (team) can master for a certain period.
• Actually worked - those for which a certain task is performed without excommunication.

Also, this unit of measure is used in the calculation of the working time utilization factor, the formula of which is as follows:

K=Td: Tdr, where

K - coefficient of working time utilization by one labor unit;

Td - man-hours worked;Tdr - maximum possible hours worked.

Labor and man-hours

There is also such a thing as standard labor costs (man-hours), the formula of which is determined in the same way as ordinary man-hours. The difference lies in the fact that a certain work has a norm of time and labor units involved (this also includes the standard cost of work for 1 hour of a certain activity).

Labor costs are a component in the definition of labor intensity, the formula of which is as follows:

Tr=Tz: Ob where

Тр - labor input;

Тз - labor costs (man-hour);V - volume of production (work performed).

Labor input can be: total (the sum of all labor inputs), technological (calculated by stages - assemblies, parts, products, etc.), production (worker costs for one product), as well as service labor input (labor costs of auxiliary workers who serve production) and management (labor intensity of the authorities).

Similar quantities

Such quantities include man-:

• day (for one working day, which can last for 8 hours, and 12, and 4) - this value does not depend on the hours actually worked, it is most often used when planning long-term projects;
• week (equal to five man-days), depends on the previous value;
• month (for one working month, which is equal to 24 man-days);
• quarter (for three working months);
• year (for the whole working year) and so on.

These values are included for a more convenient calculation of the labor of workers. For example, for a company's payroll. This makes it possible to calculate the total employment of employees, determine wages, calculate attendance and absenteeism.

Assessment of labor potential

This unit of measure allows you to determine the volumetric value of the labor potential, which, in turn, is set through the total fund of working time. That is, the assessment of labor potential is determined by calculating man-hours for working, non-working and partially worked time. Man-hour is an indicator of the volume of work of full-time employees, as well as those who are not employed for all the established working hours. This indicator most clearly reflects the dynamics of the enterprise and is stable as a calculated value.