The demand for labor depends on the duration and efficiency of the use of working time, which is an indirect assessment of labor costs.

Working hours – part of the calendar time spent on producing products or performing a certain amount of work and services. For an individual worker, working time is usually measured in hours or days. For the totality of workers - in man-hours or man-days. A person-day worked is the day on which the employee reported for work and started work. A man-hour worked is considered to be an hour of actual work performed by one employee. In fact, a man-hour counted as worked does not always consist of 60 minutes of work. Minor breaks in work are identified using timekeeping and photographs of the working day. The indicator of the average number of workers is also meaningful for assessing the value of total labor costs. For example, the average monthly headcount is the number of person-months worked, and the average annual headcount is the number of man-years worked.

At enterprises, the main source of data on the use of working time in man-days is time records. The data from the primary recording of working time is used to compile labor reporting, which provides data on the use of employees' calendar time.

Calendar fund of time represents the sum of man-days of attendance and absence and is determined by multiplying the average number of employees by the calendar number of days of the reporting period. The structure of the calendar fund is shown in Fig. 3.2.

Rice. 3.2.

Time sheet working hours(man-days) is determined by subtracting the total number of holidays and weekends from the calendar fund of working time.

Maximum possible working hours(man-days) is equal to the personnel fund with the exception of man-days of regular vacations.

TO absences from the maximum possible working time fund include: study holidays, vacations at the initiative of the administration, sick time, absenteeism, etc.

Based on absolute indicators of working time in man-days, relative indicators are calculated that characterize the degree of use of a particular fund of time. Thus, the coefficients of use of calendar, time and maximum possible funds are determined as the ratio of actually worked man-days, respectively, to the calendar, time and maximum possible funds.

If there is an uneven distribution of regular vacations within a year, it is most advisable to compare the number of person-days worked with the maximum possible working time fund.

Of particular interest is the analysis of the use of the maximum possible working time fund, since this fund represents maximum quantity time that can be devoted to production.

The working hours of employees are established by law. Labor Code In the Russian Federation, the working week is set at 40 hours. In certain jobs associated with difficult and harmful working conditions, working week is 36 hours, and in particularly difficult conditions – 24 hours. On the eve of holidays, work hours are reduced by one hour. Work beyond this duration is considered overtime. Its scope is limited and should not exceed four hours for each employee for two consecutive days and 120 hours per year. Overtime work is paid for the first two hours at least one and a half times the rate, and for subsequent hours at least double the rate.

Let's assume that there are 251 working days in the current year. With a five-day 40-hour work week, the standard working time is 2000 hours (8 × 243 + 7 × 8). With a 36-hour work week, the standard working time will be 1807.2 hours (7.2 × 251).

Actual time worked there will be less.

To study the use of working time can be used balances, which are a statistical table containing a subject and a predicate.

In the subject of the balance sheet “Use of working time resources” there are three sections:

• man-hours actually worked by workers during scheduled hours;
• working time not used good reasons, everything, including for certain reasons. Working time not used for valid reasons is determined by summing the elements expressed in man-hours with the products of the elements recorded in man-days by the established duration of the working day;
• loss of working time (in man-hours); Moreover, that part of them, which represents a whole-shift loss of working time, should also be converted into man-hours by multiplying by the length of the working day established by law.

The predicate of the balance of working time in man-hours includes data for the base period, planned and actual data (the total number of man-hours for each line of the balance sheet, on average per payroll worker and as a percentage of the total - the available working time fund).

By multiplying the maximum possible working time fund in man-hours by the legal duration of the working day, the available working time fund in man-hours is determined. The resulting product represents working time resources - the total number of man-hours that would be worked by workers if the maximum possible working time fund in man-days was fully used.

In fact, man-hours worked overtime are not included in the balance sheet, but are listed as a separate line behind the balance sheet.

EXAMPLE 3.4

For the reporting year, the enterprise has the following data: the number of man-days worked by workers - 201,175; number of person-days of all-day downtime – 2215; The number of person-days of absence from work is equal to: annual holidays– 14,998, educational leave – 289, maternity leave – 277, sick time – 18,268, other absences permitted by law – 1,555, leaves on the initiative of the administration – 6,321, absenteeism – 85; holidays and weekends – 89,239.

The number of man-hours worked by workers is 1,600,601, including overtime – 4,599. The number of man-hours of intra-shift downtime for workers is 13,398. The established length of the working day is 8 hours.

It is necessary to determine the calendar (), time () working time funds and the maximum possible working person-day fund ().

Solution

We will determine the average number of employees using the formula

(3.11)

Let's build a balance of working time in man-hours:

	Types of working time consumption	Actual working time consumption, person-hours	In % of total	On average per payroll worker, h
Fund available: 230,185 × 8 = 1,841,480	Section 1 Production time used 1.1. For its intended purpose 1.2. Not for its intended purpose	1 596 002 (1 600 601 - 4599)
	Total for section 1	1 596 002
	Section 2 Time not used in production for valid reasons	163 112 [(289 + 277 + 18 268 + 1555)× 8]
	Total for section 2
	Waste of time
	3.1. Worker downtime:
	3.1.1. All day	17,720 (2215×8)
	3.1.2. In-shift
	3.2. Violations of labor discipline:
	3.2.1. Truancy 3.2.2. Late arrivals and early departures	(85×8)
	3.3. Leave at the initiative of the administration	50,568 (6321 × 8)
	Total for section 3
	(fund available)
	In addition, overtime worked

When production volume changes, the enterprise can produce the required amount of products at different ratios number of employees and hours worked. In a normally functioning market economy, preference is given to improving the use of existing workers, since attracting new workers requires additional costs. This fact leads to a reduction in labor demand.

In solving the above problems practical significance acquires a multiplicative model for analyzing indicators of working time use the following type:

(3.12)

Where - total number man-hours worked by workers; A - duration of the working day; b – average number of days of work per worker; With - average number of workers.

Before moving on to using the model, we define the following indicators:

(3.13)

(3.14)

(3.15)

EXAMPLE 3.5

Solution

Let's calculate the missing indicators using formulas (3.13)-(3.15). We present the results in the table:

According to the table, the total change in the number of man-hours worked is +10,200 man-hours. To assess the influence of factors, we will use the method of chain substitutions.

Change in the number of man-hours worked:

– by reducing the working day by 0.1 hour it will be

– due to an increase in the average number of days worked by one worker, it will be

– due to the increase in the number of workers will be

Conclusion : the increase in the total number of man-hours processed was achieved due to an increase in the average headcount

workers (per 7,500 person-hours) and due to the number of days worked on average by one worker (per 3,750 person-hours).

Of practical interest is the calculation of interrelated relative indicators of worker utilization And working hours. These include:

In essence, these coefficients are nothing more than the growth rate of the number of days of work per worker, the length of the working day and the average number of hours worked by one worker.

There is a relationship between the considered indicators:

In the table of example 3.5 in gr. 4, all the described coefficients are calculated. Thus, it can be seen that the length of the working day decreased by 1.4%, the average number of days per payroll worker increased by 5%, and the average number of hours per worker increased by 3.6%.

The application of the models given above is becoming more complicated due to the spread of non-standard work schedules: flexible hours; compressed week (summed working day), part-time work.

A flexible work schedule means a work schedule in which the employee can choose the time of arrival and departure within the limits established by management. A compressed workweek is a work schedule that trades off between the number of hours worked daily and the number of days worked during the week. Thus, the usual number of hours can be worked not in five days, but in four (10 hours daily). Part-time work is a job with the same duties, but for less time.

Flexible schedule is under construction in different ways. It could be:

• – daily choice of start and end times of work;
• – variable working hours;
• – allocation of general (attendance) time set by the manager.

Depending on the degree of flexibility, there are various types schedules. Most widespread received types of flexible schedules that allow you to change the start and end times of work (in this case, workers must work a full working day, i.e., eight hours), as well as when it is allowed to change the length of the working day (but workers must work 40 hours per week ).

In addition, flexible scheduling may require workers to be present during shared hours. At this time, workers must exchange information and get acquainted with new tasks. This form can also be recommended for managers. For example, a contract for a chief accountant may provide for the following distribution of working time: 75% (30 hours per week) at the institution, 25% (10 hours per week) at home. At home, the chief accountant mainly works on a personal computer, checking financial documentation data, and at the institution, he participates in meetings and performs other work that requires contact with employees.

A work option called telework is also possible ( teleworking). This is work from home using a terminal connected to the institution’s computer network.

Its main disadvantage is the isolation of the employee. Working from home is generally more productive. Its use by firms leads to a reduction in overhead costs and greater opportunities for solving personnel issues.

A compressed work week (summed working day) makes it possible for employees to have additional free days. The advantage of this form for businesses is the increase in the number of jobs when working throughout the week. However, such work schedules may result in decreased productivity and poor quality of products or services at the end of a long workday. In addition, such a schedule cannot be used in jobs with hazardous working conditions ( increased level noise, ultra- and infrasound, air dust, gas contamination, vibration, etc.), since in this case, lengthening the working day can lead to illness and even death of the employee. Currently, more than 20% of workers in Russian industry work in conditions that do not meet sanitary and hygienic standards.

Workers whose working hours are significantly below the standard are considered underemployed.

In market economies, underemployment has two essential features: This applies only to wage earners. Self-employed workers and helping family members cannot be classified as underemployed, even if they work less than the established standard time;

– part-time employment refers to regular, permanent employment, i.e. the employee must work a certain number of hours every week, less often every month. Because of this, temporary, seasonal, and casual workers, who, as a rule, work less than the standard working hours, do not qualify as part-time workers.

In most countries with market economy There is no normatively established threshold for the length of the working week from which part-time work is calculated. Only in France are those working 20% ​​less than the standard working hours considered part-time workers.

In the practice of statistical calculations of working hours, it is accepted various thresholds underemployment. In a number of countries (USA, Japan, Austria, Norway, Sweden) it is 35 hours a week; in Canada, France - 30 hours; in Germany – 37 hours. In some countries (Great Britain, Italy, Belgium), those who themselves stated that they work part-time are considered underemployed.

Deviation from the norm of working hours to a lesser extent may be provided for by the terms of employment labor force. Part-time employment can be considered as the most convenient mode of work for certain categories of workers (pensioners, women with young children, students, etc.). This type of hiring typically predominates in the food service, retail, and service industries. It leads to an increase in free time for workers. The main benefit of partial hiring for the employer is to reduce wage costs.

In some cases, partial hiring should be considered as a forced measure in relation to already hired workers due to changes in the economic situation. In relation to certain categories of workers (as a rule, the most valuable for an enterprise or firm), during a period of decreasing labor demand, it is possible to be sent for retraining and advanced training. This mode of using labor during a period of reduced demand for it allows one not to waste time on training during a period of intense production activity.

A part-time working week or month can be organized differently: work every other day, two days of work and a day of rest, three to four working days a week, etc., as well as one week is working and the other is non-working. Part-time work can also be organized in another way - as a certain percentage of the full working week.

• It is necessary to distinguish between the length of the working day established by law and the scheduled duration of the working day, when determining which it is necessary to take into account the reduction of working hours for separate groups workers, the actual duration of the working day. In turn, the actual duration of the working day can be defined as full (taking into account the number of man-hours actually worked overtime) and regular (without taking into account overtime hours worked). Only the scheduled actual duration of the working day can be compared with the scheduled and planned duration of the working day.
• Goncharov V.V. Specifics of critical resource management. M.: MNIIPU, 1998. P. 61.

The utilization rate of the duration of the working period is important indicator productivity. It will be useful for the manager of any business entity to determine this indicator for himself or his employees in order to fully understand where working time is spent, how productively it is spent, and what kind of return comes from it.

Working time funds

In calculating the coefficient, an important role is played by methods of calculating the available and potential time spent on work. The following types are distinguished:

1. The calendar fund is the sum of the days for which during the reporting period the employee showed up (or did not show up) for work. If we take a year as the reporting period, then the calendar time fund is 365 days per employee. Let's say a company employs one hundred people. The total calendar fund is 36,500 conventional units. Man-days are used as a conventional unit for calculating the fund. This time fund allows you to determine the number of employees on the payroll, as well as establish the available and required number of man-days.
2. The time fund is a more specific indicator, since its calculation does not take into account weekends and holidays. This is the sum of payroll days for a conditionally taken reporting period. That is, if you subtract weekends and holidays from the calendar fund, you can get a time fund.
3. The maximum possible fund is a universal indicator that needs to be calculated in order to understand the maximum number of conventional units that can be worked out in a particular period of time. This is a calendar fund excluding weekends, holidays and vacations, that is, the number of person-days, provided that there is no absenteeism or absence due to illness.
4. The actually worked fund is a value that shows the number of man-days actually worked in a particular period of time.

The indicators of these time funds become the basis for calculating the coefficient.

Working time utilization factor - concept

The parameter under consideration is an indicator that allows us to determine how effectively the time allocated for work is used at a particular enterprise, that is, it shows how much working time over a certain period was spent usefully and how much was not. In the second case, time is spent on production downtime or, if we talk about an individual employee, on his inaction.

The manager should pay special attention to the so-called intra-shift downtime, when a worker does nothing during his shift, as well as to a situation where there is not enough raw material in production and downtime occurs not through the fault of the workers, but due to the inability to perform their duties, and quickly eliminate this.

Its calculation also allows you to determine the labor efficiency of an individual employee.

The benefits of calculating the working time ratio

The practical benefit of calculating the work time utilization rate is the ability to analyze how much time was spent on useful activities and how much was spent ineffectively.

Calculation of the coefficient can be useful both for the manager of the entity to take measures regarding the coordination and control of his employees, and for individual employees to increase their own productivity.

The main goal of calculating the indicator is to further reduce the amount of time spent on performing a useful action and, as a result, increase the number useful actions for a certain period of time, as well as reducing time spent unproductively.

Working time utilization factor - formula

The formula for determining this indicator per working day is as follows:

Kirv (hour) = Tf/Ty,

where Tf is the actual time worked by the worker during the day;

Tу is the established duration of the working day.

That is, the time actually spent usefully correlates with the time that, in theory, should be spent usefully.

Kirv (day) = Df/Dn,

where Df is the number of days that were actually worked by the employee for a particular period. That is, days when he did not have a day off, vacation, holiday, absenteeism or sick leave.

Day is the number of days that the employee needed to work in order to achieve the established parameter for a given period of time.

Kirv = Kirv (days)*Kirv (hours)*100

Calculation of working time ratio

The working day at Alpha LLC is 8 hours. Of these, a worker, on average, spends 1.5 hours on matters not related to production. 6.5 hours of actually worked time remain. In total, the company employs 100 people. It is necessary to calculate the coefficient per day.

The daily coefficient will be: 650h/800h = 0.8125

Each worker must work 22 days per month, that is, 2200 days for the entire staff. But, on average, workers are absent for 2 days every month for personal reasons not related to weekends or holidays. It is required to determine the monthly coefficient.

The monthly indicator is: 2000d/2200d = 0.909

0,909*0,8125*100 =73,85625%

This is the percentage of total working time that was spent usefully. Of course, in in this example the coefficient is relative, since all workers have the same number of absenteeism and downtime. To make accurate calculations, you need to make individual calculations for each employee.

Working time loss rate

When the percentage of time spent on your responsibilities is calculated, you can determine how many hours are unproductive.

In the example above, the rate of lost working time exceeded twenty-five percent, that is, a quarter of all time was spent unproductively. However, this is not the worst indicator. According to research, many workers waste more than four hours of work time per day, that is, half of the working day.

Time spent analysis

Controlling how the time allocated for work is spent is important function, which should be implemented by the management of the business entity, since this will allow maximum use of working time.

You can analyze the results of the calculations and draw conclusions about what measures should be taken to ensure that the coefficient increases in the future by finding answers to the following questions:

This questionnaire allows management to have a clear picture of where a team of employees' working time is spent and how productive these hours are, as well as where they were spent when the work process was not carried out.

Based on this data, you can develop a strategy that will increase your time utilization rate. Of course, it is not possible to achieve the use of the maximum possible working time fund, but we must strive to increase the indicator. To do this, it is necessary to correctly determine a set of measures to prevent loss of working time. It may be worth upgrading the skills of workers, and perhaps optimizing the work process to reduce the amount of natural downtime.

Thus, the above coefficient allows us to determine the amount of working time that employees spent on performing their duties. The main task that confronts management after calculating it is to maximize it, as well as reduce such an indicator as the coefficient of lost working time.

Working time indicators

Working hours are recorded in man-days and man-hours.

Based on data on man-days and man-hours worked, the following indicators are determined:

calendar fund of time (number calendar days multiplied by the average number of workers or is the sum of attendance and absenteeism).

· the time fund is less than the calendar time by the number of holidays and weekends.

· the maximum possible time fund is less than the time limit by the number of days of regular vacations or is the sum of attendances and within the maximum possible time fund of absences.

Turnouts, in turn, consist of time worked and all-day downtime.

The structure of the calendar fund of working time is reflected in
rice. 4.

Rice. 4. Structure of the working time calendar fund

The use of working time funds is characterized by utilization rates, calculated as the ratio of actually worked time to the corresponding fund:

The share of time not used for good reasons in the maximum possible working time fund and the share of lost working time in the maximum possible fund are also determined.

A detailed description of the use of working time is given in the working time balance; the asset shows the resources of working time, and the liability shows its use. The use of working time is characterized by the following indicators:

1. The average duration of a working period (the average number of days of work per worker) is calculated as the ratio of the number of man-days worked during the period under study to the average number of workers for a given period.

2. The average full working day is determined by dividing the man-hours worked, including overtime, by the man-days worked.

3. The average regular working day is calculated by dividing the man-hours worked during scheduled hours, i.e. without overtime, by the man-days worked.

4. The average number of hours of work per worker is determined by dividing the man-hours worked by all workers by the average number of workers.

5. The coefficient of utilization of the duration of the working period is determined by dividing the average actual number of days of work per worker in the period under study by the available number of days of work.

6. The coefficient of utilization of the working day is determined by dividing the average actual full or lesson duration of the working day by the established duration of the working day.

7. The integral utilization coefficient is obtained as a result of the product of the two previous coefficients.

When working in shift mode, the employment of workers by shift is studied using the following indicators:

1. Shift coefficient (the ratio of the number of workers actually working in all shifts to the number of workers in the shift with the largest number of workers).

2. Shift utilization ratio (ratio of shift ratio to routine number of shifts).

3. Average shift duration (ratio of man-hours worked to man-shifts worked).

4. Continuity coefficient - the ratio of the number of man-days worked (or the number of employees) in the shift with the largest number of workers to the number of man-days that could be worked in one shift with full use of workplaces.

5. Integral indicator, which is determined in the following ways:

· multiplying the coefficients of shift mode utilization and continuity;

· the ratio of the number of man-days worked to the number of man-days that could have been worked with full use of workplaces in all shifts.

Based on the working time balance, a system of indicators characterizing the use of working time is calculated.

1)Coefficient of use of calendar (time, maximum possible) time fund:

These coefficients are calculated both by balance in man-days and in man-hours and show what part of the corresponding time fund was actually worked.

2)Average actual duration of the working period in days:

3)Working period utilization rate:

The working period utilization coefficient shows what part of the days established by the operating mode of the enterprise per employee is actually worked (usually expressed as a percentage). The value of the coefficient is influenced only by all-day downtime and is not influenced by time losses within shifts.

4)Average working day in hours:

There are regular working hours (excluding overtime) and full working hours (including overtime hours).

5)Working day utilization rate:

The average established length of a working day is calculated as the arithmetic average of the established duration of a working day for individual categories of workers.

For example, the average number of workers at the enterprise in April was 500 people, including 50 people with a 6-hour working day and 40 people with a 7-hour working day. The rest of the workers had a fixed working day of 8 hours.

Then the average established working day will be:

(6·50+7·40+8·410)/500 = 7.72 hours.

The working day utilization rate can be calculated in two ways. In the first case, the numerator contains
full (including overtime hours), and in the second - full time. The coefficient calculated on the basis of the lesson duration will most accurately characterize the use of the established working day.

Integral indicator of working time use:

This indicator provides a generalized assessment of the use of working time per worker as a result of all-day and intra-shift lost working time for all reasons.

3.5. Labor productivity statistics

The system of indicators of labor productivity of enterprise employees, traditional for domestic statistics, characterizes the efficiency of only living labor, i.e. labor productivity in the narrow sense.

Labor costs of enterprise employees can be expressed:

– the number of man-hours worked;

– number of man-days worked;

– average number of employees per month (quarter, year and other calendar period).

Depending on the units of measurement of labor costs, the following productivity indicators are distinguished:

– average hourly output:

– average daily output:

– average monthly (quarterly, annual) output:

The average monthly (quarterly, annual) output is determined both for workers and for all employees of the enterprise.

The following relationships exist between the indicators of hourly, daily and monthly output of one worker enterprise:

Where
– average actual working day in hours;

– average actual duration of the working period in days.

The average actual duration of the working day and working period is determined according to the working time balance.

Knowing the average monthly output of one worker
and the share of workers in the total number of employees of the enterprise (d), average monthly output per employee can be determined by the formula

The multiplicative form of connection between output indicators makes it possible to use an index model to analyze the dynamics of the level of labor productivity at an enterprise:

The level and dynamics of product output per enterprise employee are influenced by four factors:

– average hourly output per worker:

– average actual working day;

– average actual duration of the working period;

– the share of workers in the total number of employees of the enterprise.

The influence of each factor in relative terms on the change in labor productivity per 1 employee is measured by the corresponding analytical index.

The difference between the numerator and denominator of the analytical index shows the change in output per enterprise employee due to one of the factors in absolute terms.

The inverse indicator of labor productivity is labor intensity products ( t), characterizing labor costs to produce a unit of output:

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

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

In 2016, a study was conducted by experts from the ARB Pro Training Institute group of companies, during which 2,788 employees from 12 Russian companies, which are located in Moscow, St. Petersburg, the Urals and Siberia. The study showed that almost 50% of work time is used by employees irrationally and ineffectively. The following results were identified regarding the irrational use of working time:

• 80 minutes are spent on a “smoke break”;
• 60 minutes for tea;
• 60 minutes are spent with colleagues;
• 45 minutes to reduce labor intensity;
• 15 minutes late.

Such results are disappointing and call for a need to revise work schedules and eliminate unnecessary wasted work time.

Working hours

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

Analysis value

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

Such features are associated with the fact that working hours cannot be increased above the standard value, which, as a rule, is established by the Labor Code of the Russian Federation or the labor regulations of the enterprise. Working hours cannot be compensated by lowering prices, since wages are also quite strictly regulated.

For this reason, the operating time that is available must be used as efficiently as possible.

Since personnel are one of the most important resources of the company, they must always be available for orders relating to the production process of the enterprise and must always be in proper working order. 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 full information on the use of the most important resource of the enterprise, as well as on the work activity of employees.

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

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

IN modern conditions economic recession, with the exacerbation of social contradictions and the emergence of tension, the determination of data in the area under study becomes especially relevant.

Goal and objectives

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

In foreign practice, the study of employee work time is also very popular, since its impact on various aspects of the enterprise’s management practices is assessed very positively, but it requires some adaptation.

The main purpose of the analysis is to develop recommendations to prevent a decrease in the volume of products and their quality.

The objective of the proposed analysis is to identify the most vulnerable aspects in production that are associated with the use of labor.

The methodology for analyzing indicators of the use of working time costs is presented in the following stages:

1. analysis of working hours used at the enterprise and redistribution of personnel according to modes;
2. calculation of the number of hours worked by employees at night (when the staff’s performance is low), overtime (when the staff’s performance also decreases);
3. Next, the efficiency of 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 determined;
4. at the next stage it is necessary to understand and identify the reasons that negatively affect the FRF;
5. Basic measures are developed to eliminate the identified “sore spots” and options for eliminating negative consequences are proposed.

General characteristics of the coefficient

The working time utilization coefficient (hereinafter referred to as KIR) is used for the purpose of analyzing and comparing indicators both at the level of enterprises and at the level of economic sectors. This coefficient also makes it possible to assess how the enterprise uses labor resources and the conditions for fulfilling the main labor plan.

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

To calculate Kirv, you can use the data contained in the work time balance in the conditions of a particular company. Primary accounting data can be used to compile labor reporting.

List of main indicators

IN production process Lost work time often occurs. These values ​​also need to be taken into account when studying the effectiveness of FRF. Reducing all (both intra-shift and full-day) helps to increase the utilization rate of working time.

During the research process, several coefficients of utilization of working time costs are calculated.

• The utilization rate of the working period 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;

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

• The working day utilization rate is determined using the following formula:

Krd =t fu /t n,

where tfu is the average actual working day duration, hour;

t n - average duration working day, hour.

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

Kint = Krp*Krd*100;

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

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

Kizrm = Krs*Knr,

Krs is the shift utilization coefficient, which can be calculated by dividing the shift coefficient by total number shifts at the enterprise according to the existing labor regime;

Knr - continuity coefficient, defined as the ratio of the number of workers in the busiest shift to the total number of places of work.

• The shift coefficient can be calculated in two ways:

1. on a specific date:

Xmen dat = Cho/H,

Cho - number of workers according to all shifts, people;

H - number of workers in the busiest shift, people.

2. for a calendar period:

Xmen lane = Ds/D,

where Ksmen per is the shift coefficient for the calendar period;

Ds - number of days worked during the reporting period in all shifts, person-days

D - number of days in the busiest shift, person-days.

• The downtime utilization rate 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, person-hour;

t np - total amount of unused downtime, man-hour.

Basic coefficients for using the PDF and methods for calculating them

In the literature you can find the following coefficients for the use of working time funds within the framework of this analysis.

• The coefficient of use of the maximum possible working time fund. Determined by the following formula:

Kmvfrv = (Tf/Tmvf)*100,

where Tf is the total number of hours worked actually during regular hours, hours;

Tmvf - maximum possible PDF, hours.

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

• The coefficient of use of the time fund can be determined according to the following formula:

Ktfv = (Tf/Ttf)*100,

where Ttf is the total PDF according to the timesheet, hours.

This coefficient is used when it is necessary to compare the level of use of the Federal Reserve in comparisons between industries.

• The coefficient of use of calendar working time can be determined according to the following formula:

Kkf = (Tf/Tkf)*100,

where Tkf is the calendar fund of time, hours.

This coefficient is widely used to identify trends at the enterprise and industry level.

Trends in indicators

All of the above values ​​for the use of working time costs must be calculated and assessed over several periods of time, for example, for the base year and the reporting or reporting period and the planned one. Next, the dynamics of indicators of the use of time costs are assessed and the growth rates and gains are assessed. Positive dynamics of growth of coefficients will indicate a high return on the use of enterprise employees; on the contrary, the negative dynamics of the coefficients indicates a decrease in the effect of using the enterprise’s employees, 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 grow, which will mean the fact effective use working hours of the company's employees.

Among the measures to increase the efficiency of the above processes, the following areas can be identified:

• improving the structure of working time by its elements;
• reduction of downtime for workers in the labor production process. For this purpose, measures are needed to increase labor discipline, improve working conditions, labor protection and reduce morbidity, etc.;
• constant monitoring of work time - at least twice a year using self-photography;
• it is necessary to keep a manager's diary;
• daily thoughtful planning of the working day;
• delegation of authority;
• plan correction;
• minimizing costs for repeating management functions;
• increase specific gravity operational time in the general balance by reducing the value of other elements of time expenditure;
• improving the structure of employee time expenditure (for example, increasing the share of computer time);
• organization of non-standard work schedules for certain employees and professions;
• using time management in order to learn how to manage your time more effectively, to increase the level of employee productivity at work;
• automation of working time recording in the company using special systems. Such a system allows you to increase the efficiency of employees individually and the entire department as a whole. The manager will be able to control the employee time situation even remotely, while receiving the necessary information.

In conclusion

Thus, the presented coefficient of working time use in relation to certain company will allow its management to identify existing trends in the effectiveness of the use of FRFs.