To determine the number of main production workers, it is necessary to calculate the effective working time fund of one average worker, which is determined on the basis of the working time balance.
The balance of working hours is drawn up in three stages.
At the first stage, the nominal (useful) working time fund in days is determined.
To do this, holidays and weekends are deducted from the calendar fund (365 days), we get the personnel fund of working time. at a conditional enterprise, the personnel fund will be:
F tab = 365 - 69 = 296 days
By subtracting planned absences from work from the personnel fund, a useful working time fund is determined. Absenteeism, according to the Labor Code of the Russian Federation, includes: regular, additional, study leave, maternity leave, absenteeism due to illness, in connection with the performance of state duties (retraining of men who are in the reserve of the Russian Army, participation in court hearings, in elective campaigns). For a conditional enterprise, the useful working time fund will be:
F floor \u003d 296 - 38 \u003d 258 days
At the second stage, the average length of the working day is determined, adjusted for the shortened working day on holidays. At the reference enterprise, the average working day is 7.87 hours.
At the third stage, the effective working time fund of one average worker is calculated by multiplying the useful working time fund in days by the average working day in hours. For a conditional enterprise, the effective working time fund of one average worker will be:
Fr. temp. = 258 * 7.87 = 2030.46 hours.
The calculation results are presented in Table 2.
Table 2.
The balance of working time of one average worker
Calculation of the number of personnel
The labor resources (personnel) of an enterprise are the main resource of each enterprise, the quality and efficiency of the use of which largely determine the results of the enterprise's activities and its competitiveness. Labor resources set in motion the material
material elements of production, create a product, value and a surplus product in the form of profit.
Personnel of the enterprise directly related to the production process of products (services), i.e. employed by the main production activities, are industrial production personnel enterprises.
Its composition includes:
l workers;
l managers;
l specialists;
b employees.
Workers, in turn, are divided into two groups: production (main) and auxiliary. The first group includes all workers attached to production equipment and performing all technological and transport operations in the production process. The second group (auxiliary) includes workers performing loading and unloading, repair, transport and other work.
Managers include employees who hold management positions in the company and their structural divisions, as well as their deputies (director, chiefs, managers, managers, chief specialists ( Chief Accountant, Chief Engineer, head economist) and etc.).
production program calculation savings
Specialists are employees engaged in engineering, technical, economic, accounting, legal and other activities.
The calculation of the number of main workers is based on
laboriousness production program and the effective working time fund according to the following formula:
where Tpr. pr. - labor intensity of the production program, n. - hours;
Fr. temp. - effective fund of working time of one average worker, hours;
K in. n. in. - coefficient of fulfillment of the production norm.
The labor intensity of the production program is determined by the formula:
Tpr. pr. \u003d Q "*t, n. - h.,
where t is the labor intensity of a unit of production, standard hour.
For the conditional enterprise, the following data is available:
t = 24.4 standard hour.
Then the complexity of the production program will be equal to:
Tpr. pr. \u003d 24696 * 24.4 \u003d 602582.4 standard hours.
Thus, in order to complete the production program
(the total time spent for its implementation is 602582.4 standard hours)
the enterprise when the output norm per worker is 1.17% and
an effective working time fund of 2030.46 hours, 254 people are needed.
The number of auxiliary workers, managers and specialists is determined as a percentage of the number of main workers.
Thus, the number of auxiliary workers is 9% of the main (23 people), managers - 3% (8 people), specialists - 7% (18 people). The total number of PPP of the conditional enterprise will be 303 people.
The calculation of the number of industrial and production personnel of the enterprise is presented in table 3.
Table 3
Calculation of the number of PPP
Working Time Fund the planned time of work of one worker during a certain calendar period (year, quarter, month). Calculated to determine the required number of workers, as well as to identify utilization rates labor resources at operating enterprises. The units of measure are Man-hour , Man-day .
The nominal (maximum possible or time sheet) annual fund of the working time of one worker is determined by subtracting non-working (weekends and holidays) days and hours from the full calendar fund of time for the year. It represents the maximum possible time during which work could be carried out under the established mode if there were no losses of working time. In order to determine the required number of workers in planning production and designing enterprises, the useful or actual F. r is calculated. century, obtained by subtracting from the nominal F. r. in. planned absenteeism of workers and intra-shift reductions of the working day. Comparison of the reporting balance of working hours of operating shops with the planned F. r. in. allows you to determine the level of use of labor resources in the enterprise. B. F. Nikonov.
Great Soviet Encyclopedia. - M.: Soviet Encyclopedia. 1969-1978 .
See what the "Working Time Fund" is in other dictionaries:
Encyclopedia of Sociology
working time fund- Working hours of one employee during a certain calendar period (year, quarter, month). Accounting topics...
WORKING TIME FUND- English. fund, working time; by whom. Arbeitszeitfonds. The time of work of one worker during a certain calendar period (year, quarter, month). F. r. in. calculated to determine the required number of employees and indicators ... ... Explanatory Dictionary of Sociology
WORKING TIME FUND- the time of work of one employee during a certain calendar period (year, quarter, month) ...
maximum working time fund- The maximum amount of time that can be worked per certain period in accordance with labor laws. This indicator is calculated by subtracting the time of holidays and weekends from the calendar fund, as well as ... ... Technical Translator's Handbook
The maximum amount of time that can be worked in a given period in accordance with labor laws. This indicator is calculated by subtracting the time of holidays and weekends from the calendar fund, and ... ... Big accounting dictionary
FUND OF WORKING TIME, MAXIMUM POSSIBLE- the maximum amount of time that can be worked out for a certain period in accordance with labor legislation. This indicator is calculated by subtracting the time of holidays and weekends from the calendar fund, as well as ... ... Big economic dictionary - time, to the Crimea this or that group of the population or the entire population has, in c.l. period (month, year, etc.) to complete the entire or c. l. parts of the activity. This concept is used in the analysis of budgets and time balances (see Time Balance, ... ... Russian sociological encyclopedia
To determine the need for personnel, it is necessary to take into account such a total indicator as the working time fund, that is, the total planned or actual work time of one employee during the year, quarter, month (employee working time fund). There are calendar, nominal and useful fund of working time.
Calendar fund of working time- number calendar days planned or reporting period. The structure of the calendar time fund as an initial indicator for determining the working time fund is presented in the form of a figure:
Figure - The structure of the calendar fund of working time
Timesheet (nominal) working time fund– calendar fund working hours excluding weekends and holidays for the same period.
The maximum possible fund of working hours- maximum working time, which could be worked out in the organization in the reporting period in accordance with labor legislation with a given number of employees:
Maximum possible time fund= Calendar fund of time - weekends and holidays - annual leave.
These indicators, necessary to calculate the average number of days and hours of work of one worker per year (quarter, month), are determined on the basis of the balance of working time of one worker.
labor law RF regulates the duration working week in hours (40 hours as the baseline). However, for some categories of workers, the legislation provides for a reduction in the length of working hours per week:
For employees working with harmful conditions labor - no more than 36 hours;
For employees aged 16 to 18 - no more than 36 hours;
For teenagers aged 15 to 16, as well as for students aged 14 to 15 working during the holidays - more than 24 hours.
The presence in the organization of such categories of personnel, as well as employees who have benefits for the duration of working hours during the day (nursing mothers; mothers with disabled children under 16; persons caring for sick family members in accordance with medical opinion, etc.) leads to the fact that the nominal duration of the working day will be somewhat less than that provided for by the organization’s working hours, for example, 7.8 hours instead of 8 hours a day.
Useful Fund of Working Time is determined by subtracting from the nominal working time fund the number of absences (absences) from work in days in the same period.
Balance of working time per worker per year(with a 40-hour work week):
| № | Working hours | Qty |
| 1. | Calendar fund of time, days | |
| 2. | Quantity non-working days Including: - Weekends - Holidays | |
| 3. | Nominal working time fund, days (p. 1-p. 2) | |
| 4. | Absences from work, days - total Including: - regular and additional holidays- study leave - maternity leave - absenteeism due to illness - other absenteeism permitted by law - absenteeism with the permission of the administration | 18,2 1,4 0,8 6,1 2,4 1,1 |
| 5. | Useful working time fund, days (p. 3-p. 4) | |
| 6. | Nominal working day, hour | 7,67 |
| 7. | Time lost due to shorter working hours, hours - total Including: - breaks for breastfeeding mothers - shortened working hours for teenagers | 0,03 0,01 0,02 |
| 8. | Average working day, hour (p.6-p.7) | 7,64 |
| 9. | Useful working time fund of one worker, hour (p. 8 * p. 5) | 1665,5 |
The development of a balance of working time is also important for analyzing the structure of the working time fund, identifying reserves for its more efficient use as a result of reducing downtime, loss of time both in the organization as a whole and for individual categories of personnel. Depending on the specific working conditions in the organization, the nomenclature of the articles of the balance of working hours may change.
Coefficients for the use of working time funds
Flexible working hours
Flexible Working Hours (GDV)- the establishment of a fixed length of working time for a week, a decade, a month with the provision of the employee to vary the length of the working day.
In accordance with Art. 102 of the Labor Code of the Russian Federation when working in the GDV mode, the beginning, end or total duration of the working day is determined by agreement of the parties.
The employer ensures that the employee works out the total number of working hours during the relevant accounting periods (working day, week, month, etc.).
1. GDV is introduced in subdivisions in order to increase the efficiency of working time, a more successful combination official duties and personal needs.
2. The right to work under the GDV is granted to advanced workers who conscientiously fulfill production tasks and have no violations labor discipline and public order.
3. Depending on the specifics of work in departments, the following can be established: flexible working day, flexible working week, flexible working month.
4. Schedule for the start and end of work under the conditions of the GDV:
Within flexible hours, employees have the right to choose the start and end time of work at their discretion, taking into account production needs. The maximum working day should not exceed 10 hours.
All workers are required to work in their places during fixed hours.
Under the conditions of a flexible week (month), employees have the right to partially transfer working time (flexible) from one day to another, while observing the established duration of the working week (month).
5. The management of the subdivision has the right, in case of production necessity, to temporarily cancel the GDV regime for individual employees or teams of a site, workshop, bureau, laboratory, department.
1. calendar fund(T k) is equal to the number of calendar days for a certain calendar period (month, quarter, year). It can be calculated for the entire number of workers, a group of workers of an enterprise (workshop, site) and on average per worker (in man/days or man/hours).
In person/days: T K = D K x R SS;
In man/hours: T K = D K x R S x P S,
where D to - the number of calendar days in a given period;
P ss - the average number of workers in this period (persons);
P s - the average set duration of the shift (hour).
2. Personnel (nominal) working time fund (T tab) is defined as the difference between the calendar fund of working time of workers (in man / days or man / hours) and the number of holidays (T prz) and weekends (T in) man / days (man / hours):
T tab \u003d (T to - T prz - T in) × R ss (person / day)
T tab \u003d (T to - T prz - T in) × R ss × P s (person / hour).
3. Maximum possible working time fund (T max) characterizes the potential value of the maximum possible use of the working time fund of workers in a given period, except for weekends, holidays and time for regular holidays(T o), and is determined:
In person/days:
T max \u003d T to - (T prz + T in + T o) × R ss
T max \u003d T tab - T about × R SS;
In person/hours:
T max \u003d T to - (T prz + T in + T o) × R ss × P s
T max \u003d T tab - T o × R SS × P s.
4. Planned effective working time fund (T rv) is less than the maximum possible fund by the amount of planned absenteeism of workers for work on good reasons(absence from work due to illness and childbirth, time to perform state and public duties, duration study holidays and etc.). The duration of the planned effective working time fund can be determined on the basis of the working time balance using the following formula:
T rv \u003d (T to - T in - T prz - T o - T b - T y - T g - T pr) × P cm - (T km + T p + T s) (person / hour),
where T k is the number of calendar days in a year;
T in - the number of days off in a year;
T prz - the number of holidays in a year;
T about - duration of the next and additional holidays (days);
T b - absence from work due to illness and childbirth (days);
T y - the duration of study holidays (days);
T g - time for the performance of state and public duties (days);
T pr - other absences permitted by law (days);
P cm - the duration of the work shift (hours);
T km - loss of working time due to a reduction in the length of the working day for nursing mothers (hours);
T p - loss of working time due to the reduction in the length of the working day for adolescents (hours);
T with - loss of working time in connection with the shortened working day on holidays (hours).
The number of non-working days for good reasons (T b, T y, T g, T pr, T km, T p) is determined, as a rule, on the basis of the average data of the report for the past year and in accordance with labor legislation. An example of calculating the planned effective working time fund is presented in the table.
Calculation of the planned effective annual fund of working hours
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Designation |
Watch |
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calendar fund |
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Weekend |
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Holidays |
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Nominal Fund |
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Absenteeism Including: a) regular and additional holidays; b) illness and childbirth; c) study leave; d) performance of state and public duties; e) other absences permitted by law |
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Loss of working time during the working day for good reasons Including: a) breaks for feeding children; b) shortened working hours for teenagers; c) shortened working hours on public holidays Planned Efficient Fund Average working day |
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The average fixed length of the working day is calculated as an arithmetic mean value, weighted taking into account the officially established length of the working day by the number of individual groups of workers.
Example
At the enterprise, 55 people have a working day of 8 hours with a 5-day working week and 50 people have a 7-hour working day. An effective fund is 219 days. Then the average working day, taking into account 8 pre-holiday days per year for each category of workers is equal to:
The average working day for a company is:
For some categories of workers (working in hazardous areas of production, for adolescents and other groups), the length of the working week and, accordingly, the working day has been reduced. Distinguish between the full duration of the working day, that is, taking into account overtime hours worked, and the normal length of the working day (excluding overtime hours worked).
Overtime- hours worked in excess of the statutory hours of work, including hours worked on weekends and holidays, unless other days of rest are provided for them.
The differences between planned and actual working time funds are shown in the figure.
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Annual working time fund It is determined by the duration of the working day (week) and the number of working days in a year. For 2002: with a 40-hour work week - 2001 hours, with a 36-hour work week - 1806 hours |
Planned loss of working time- annual leave, additional leave (study, childbirth), illness (taking into account preventive measures), performance of state duties, etc. |
Actual working time fund Less than the annual fund of working time by the amount of planned and unplanned losses. It includes actually worked overtime |
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Unscheduled loss of working time- absenteeism with the permission of the administration, distraction to work not related to the main activity, absenteeism (absence from work); delays, delays, etc. |
When calculating the payroll number of employees, as a rule, the planned effective working time fund is used.
On the basis of the data contained in the balance of working time, it is possible to calculate the coefficients for the use of working time funds: calendar, time, maximum possible, planned effective. All of them are calculated in the same way according to the following formula:
They show how much of the respective time pool was actually used.
VC. Sklyarenko, Ph.D. economy sciences, prof. REA them. G.V. Plekhanov
The number of employees of enterprises is determined on a certain date and as an average number for a certain period of time.
When determining the number in statistics, it is taken into account payroll workers.
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 amount of time one worker works per hour.
A man-day is the time spent by one worker during the day.
Statistical reporting provides a description of the use of calendar time by workers in the following context:
1. the number of man-days worked by workers;
2. number of man-days of whole-day downtime;
3. number of person-days of absenteeism;
4.Man-days holidays and weekends;
5. Total man-days of attendance and absence from work (the sum of paragraphs 1,2,3,4).
The enterprise has the following working time funds, which are expressed in man-days.
1. Calendar fund.
2. Personnel fund.
3. The maximum possible fund of working time.
4. Turnout fund of working time.
Calendar fund of working time - is the sum of attendances and absenteeisms.
It can be defined as the product average headcount 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.
The maximum possible fund of working hours- this is the calendar fund minus the number of days off and holidays for all employees.
Turnout Fund of Working Time- this is the maximum possible fund minus absenteeism (vacation for study, in connection with childbirth, absenteeism due to illness, absenteeism permitted by law, with the permission of the administration, absenteeism).
Determination of the average actual length of working time. By dividing man-hours worked by man-days worked, the average actual working day in hours is determined. This scheme is applicable for a six-day work week.
In the conditions of a five-day working week, the average actual length of the working day is calculated as follows.
The resulting indicator of the average length of the working day, since it includes the hours of intra-shift downtime, reflects the actual duration of the worker's stay at work.
Normal working hours may not exceed 40 hours per week.
Comparing the average actual duration of working time with the established (provided by law), we obtain the coefficient of working time utilization.
Coefficients for the use of the maximum possible fund of working time, the duration of the working period and the day.
1. Coefficient of using the maximum possible fund of working time
2. The coefficient of use of the duration of the working period
3. Working hours utilization rate