Regulation of labor. Norms and standards governing labor costs Norms of labor costs and methods for their study

  • 02.06.2021

In Russia and abroad, a lot of experience has been accumulated in defining standards and working with them. In the framework of the planned socialist economy, very widely used various methods rationing of labor and material costs, as well as accounting for costs according to standards, which were later undeservedly forgotten by Russian managers. Unfortunately, often only to create an adequate regulatory framework the leaders of the enterprise have to go a long way, the starting point of which is an attempt to independently formulate the main provisions of the Taylor system, developed at the end of the century before last

Organization and procedure for calculating standard costs

Standard costs are carefully calculated predetermined (standard) costs, which are usually expressed per unit finished products.

In general, standard costs include three elements of production costs. Each of them can be represented as two components - natural and cost for direct costs and variable and constant for indirect costs.

1. Direct material costs.

1.1. Standard price of basic materials.

1.2. Normative amount of basic materials.

2. Direct labor costs.

2.1. Regulatory working time(for direct labor costs).

2.2. Standard rate of direct wages.

3. General production costs.

3.1. Normative coefficient of variable overhead costs.

3.2. Normative coefficient of fixed overhead costs.

If we are talking not only about production, but also about general business expenses, another (fourth) element should appear - general business expenses.

Many standards have been applied by the enterprise for a long time without changes. The need to revise the natural part of the standards is caused only by a change in the design or production technology of the product, modification or development of a new product.

The price components of standard costs are updated more frequently to reflect the impact of inflation and other factors on the prices of purchased materials and labor costs.

To be able to use the normative method with real returns, the enterprise needs not only the creation of a reporting base for rationing and cost planning. It is also necessary to provide:

  • collection of data on actual and standard production costs;
  • registration and accounting in an expeditious manner of changes in norms and standards, deviations from the norms by places and reasons for their occurrence (workplaces, brigades, sections, stages, redistributions, workshops, etc.);
  • control and generalization of data on actual losses and unproductive expenses, as well as on unused reserves for improving the efficiency of activities;
  • determination of a rational standard level of costs (cost) for production;
  • calculation of the actual cost of products (works, services) based on pre-calculated standard costs.

At the same time, the reliability, accuracy and efficiency of accounting should be high.

To introduce a system of normative cost accounting at the enterprise, it is necessary to solve a number of tasks:

  • carry out rationing to create a regulatory framework;
  • organize accounting in such a way as to ensure the identification and control of deviations;
  • determine the procedure for working with deviations, ensuring regulatory actions.

Rationing

Accounting for standard direct costs and accounting for indirect costs according to standards are different. Target costs are based on engineering estimates and calculations, consumption forecasts, study of labor operations, and depend on the type and quality of materials used.

Indirect cost standards are based, as a rule, on simpler assumptions - on a database of past costs.

Standard quantity of basic materials - an estimate of the expected quantity of materials that will be used, taking into account waste and other losses.

The normative quantity of basic materials is determined based on the consumption rates and standards for the use of basic materials.

The material consumption rate is understood as its maximum allowable quantity for the production of a unit of output or work of the established quality under certain organizational and technical conditions of production.

The system of consumption rates and standards for the use of materials includes the following varieties:

  • consumption rates per unit of output or work;
  • consumption rates for repair and maintenance needs;
  • consumption rates per unit of technical parameter;
  • norms of losses and waste in production;
  • normative indicators of the rational use of raw materials and materials (material utilization rate, yield, recovery percentage, etc.);
  • normative coefficients of the effectiveness of measures (savings coefficient, replacement coefficient, etc.).

The consumption rate includes the maximum admissible value losses and that part of the waste that cannot be used for its intended purpose at this enterprise.

Material consumption rates are set at the maximum differentiation of cost elements, which together form the composition of the norm.

The composition of the consumption rate in general view for most production processes, as well as the vast majority of raw materials, materials, fuel, energy, the following is formed:

  • from useful expense;
  • technological waste and losses;
  • organizational and technical waste and losses.

Useful consumption includes such an amount of material that is directly included in the finished product, and represents the structural material consumption, that is, the net mass of the product.

Technological waste and losses characterize costs material resources, due to the type technological process, as well as the level of production technology.

Organizational and technical waste and losses are not directly related to the technology of processing materials and depend on the organizational conditions of production and the organization of logistics. Such costs cannot be considered inevitable, but often a certain part of them cannot be eliminated within the framework of existing rules delivery and storage and should be taken into account in the norm. This, for example, is the waste of rolled metal and lumber during their cutting.

The consumption rates of materials cannot include losses and waste caused by deviations from technological processes, operating modes, established forms of organization of production and supply. Losses caused by deviations from the established quality standards of raw materials and materials, as well as costs caused by marriage, are also not taken into account as part of the material consumption rate.

All types of standardized waste and losses are analyzed and classified in detail so that their maximum allowable value can be calculated. At the same time, it is necessary to take into account the possibility of recycling waste and disposal for its intended purpose in the production process.

Methods for establishing technically sound norms

The most important requirement for the system of norms and standards for the consumption of material resources is the scientific validity of their development. That is why the methods used are of great importance in the process of developing material consumption rates.

Calculation-analytical and experimental methods are considered to be the main methods for establishing technically justified consumption rates for materials.

The experimental method allows you to set the material consumption rate according to protocols that record the amount of material consumed during experiments in laboratory or workshop conditions. At the same time, it is necessary that the process of material consumption during observations and measurements maximally correspond to the regulated organizational and technical conditions of production for the current period and unreasonable material costs are not allowed.

The norm-forming elements of the cost of material resources are determined on the basis of measurements based on the results of an experiment (experiment), which is preceded by an analysis of savings reserves.

The calculation-analytical method is the most progressive. It is based on the calculation of norm-forming cost elements and a feasibility study on loss and waste standards. The calculation method for the development of norms does not exclude, but, on the contrary, involves, in specific cases, the conduct of special production observations or experiments.

The reporting and statistical method of rationing, often used in the practice of enterprises, is based on reporting data on the actual consumption of materials over the past period, which may include a variety of unreasonable losses. This method does not correctly identify the size of waste and losses, determine the causes of their occurrence and does not make it possible to determine the measures necessary to eliminate or reduce them in the future.

When deciding whether to use the normative method of cost accounting in an enterprise, one should ask the question: will the costs of development and implementation pay off with the results that they plan to get from the implementation of the normative method?

Reference

Rationing is the process of developing standards and setting standards.

Standards - established requirements for something, as well as presented in the form of tables, graphs, nomograms, formulas, etc. relationships that determine the applicability of the rules and their changes.

Example 1

Calculation of the standard cost per unit of production by components

Calculation of standard production costs per stapler

Components

Monetary units

Main materials:

plastic (12 CU / m 2 x 0.03 m 2)

movable mechanism (CU 22.5/pc, x 1 pc.)

Direct labor costs:

stamping shop (0.01 h/pencil x CU15/h)

assembly shop (0.05 h/pencil x CU20/h)

General production costs:

variables (0.06 h/pencil x 10.00* CU/h)

permanent (0.06 h/pen x 15.00* CU/h)

Total standard cost per stapler

*For the distribution base of the variable and fixed parts of general production costs in the example, the number of direct labor costs in hours (0.01 + 0.05 = 0.06) is taken.

Example 2

The composition of the metal consumption rate in foundry:

Q m = Q r+ Q l + Q y,

where Q m is the weight of the metal filling;

Q g - weight of suitable casting;

Q l - weight of returnable waste (sprues);

Q y - weight of irretrievable losses (waste).

Example 3

Determination of the rate of consumption of fabric when sewing trousers

Consumption rates roll materials set by drawing the details of the product with the most efficient installation. Rules may vary for different sizes trousers. To determine the consumption rate, a specified percentage of the area of ​​inter-pattern waste is added to the net area. Waste is determined according to the data of long-term observations of the actual consumption of materials.

Elena Alekseeva, Ph.D., Nadezhda Ivanova, Ph.D., NP "Association of Controllers"

At shipbuilding enterprises, to ration the work of workers, the norms of time, output, maintenance, as well as the norms of the number are used.

Norm of time- this is the time (in hours, minutes, seconds) required to manufacture a unit of production or perform one production operation at a given level of technology, technology and organization of production. The norm of time Hvr, consists of the normalized preparatory and final Tpz and piece time Tsht. Normalized piece time, min, is determined by the formula Tsht = To + Tv + Tobsl + Tot.l, where To is the main time; TV - auxiliary time; Tobsl - time for maintenance of the workplace; Tot.l - time for rest and personal needs.

The time for servicing the workplace and the time for rest and personal needs, as a rule, are normalized as a percentage of the operational time, equal to the sum of the main and auxiliary.

Normalized piece time is set per unit of production or work performed.

Example . The main time for the production of the part is 40 minutes, the auxiliary time is 10 minutes, the time for servicing the workplace is 6% of the operational time, the time for maintenance and personal needs is 5%, then the piece time will be equal to

The duration of the preparatory-final time is directly dependent on the type of production. For example, in mass production, the functions of the preparatory-final time for the worker are often absent. In a single production, all preparatory and final time refers to this particular product and is included in the time norm. In this case, the norm of time can be determined by the formula Hvr \u003d Tp.z + Tsht.

Example . The piece time is 55.5 minutes, and the norm of the preparatory and final time is 15 minutes, then the norm of time is Hvr \u003d 55.5 + 15 \u003d 70.5 minutes.

In serial production, the preparatory-final time refers to a batch of products. The norm of time for a batch of products is defined as Nvr.p.z \u003d Tp.z + Tsht.n, where n is the number of products in the batch, pcs.

Example . The piece time for one product is 20 minutes, the norm of the preparatory and final time is 10 minutes, the number of parts in the batch is 20 pieces, then Nvr.p.z \u003d 10 + 20 20 \u003d 410 minutes.

The norm of time is used for piecework wages in the main and auxiliary productions, when the worker performs various tasks for a certain period of time, as well as for work paid by the time, to establish normalized tasks.

Production rate- this is expressed in physical units (pieces, tons, meters) the amount of products that must be produced by a worker or team per unit of time (hour, day, month). The production rate is set in cases where one or a limited number of operations are performed at the workplace. The output rate is determined by the formula Нvyr = D/Нvr, where D is the daily (shift) working hours, min; Hvr - the established norm of time per unit of production, min.

Example. The duration of the working day is 8 hours, the norm of time for the manufacture of one part is 12 minutes, hence Hvyr \u003d 480/12 \u003d 40 children.

Service standards- this is the number of pieces of equipment (production space, etc.) that one worker or team serves in one shift. These standards are set for adjusters, for repair personnel, etc. The maintenance rate is determined by the formula But = D / Hvr.o, where Hvr.o is the time norm for servicing a piece of equipment, production areas, etc.

Example . The daily working time is 8 hours, the norm of time for one adjustment of the machine is 1 hour. Therefore, Ho = 8/1 = 8 hours, i.e., the service rate for one adjuster per shift will be 8 hours.

Number standard- this is the number of workers established to serve a particular object or to perform a given amount of work. The headcount standard H is defined as H = O / No, where O is the amount of work at this facility (the number of pieces of equipment, production areas for cleaning, etc.); But - the norm of service.

Example . There are 80 machines in the workshop, the maintenance rate of one adjuster is 8 machines. In this case, the number standard will be equal to H = 80/8 = 10 people.

At shipbuilding enterprises, two methods of labor rationing are used - analytical and experimental-statistical.

Analytical the method involves the division of the production operation into its constituent elements; analysis of the sequence of their implementation, organization and working conditions at the workplace;
analysis of the use of equipment; designing optimal production conditions for the performance of work; calculation of the norm of time for an operation according to its constituent elements. The norms established by the analytical method are called technically sound.

At experimental-statistical time norm method (workings are set as a whole for an operation or work without dividing into constituent elements. In this case, the norm is determined on the basis of the experience of the rater or on the basis of the actual costs of a similar operation in the past. Element-by-element analysis of the time spent on an operation, design of operating modes and rational labor organizations are not carried out. this method experimental-statistical norms are established.

The possibilities for applying the analytical method of rationing in shipbuilding are limited. This method is applicable in ship mechanical, hull processing shops, in mechanical bending of pipes and in automatic cutting and welding of hull structures.

In shipbuilding workshops, where manual or manual labor with the use of mechanized tools prevails, the time standards are set according to the standards developed according to statistics, excellence, timing observations.

The named types of labor standards (norms of time, production, service, number, manageability, normalized tasks) are currently widely used in practice. However, they do not exhaust all the characteristics of the labor process, the regulation of which is objectively necessary. When analyzing such characteristics, one should first of all proceed from an assessment of the labor process in terms of its efficiency, that is, in terms of the ratio between costs and labor results.

Objectively, there are two forms of labor costs: labor costs and labor costs (physical and nervous energy). Accordingly, it is possible to single out the norms for the expenditure of working time and the norms for the expenditure of energy of workers.

Working time rate sets the time for the completion of a unit or a certain amount of work by one or more workers. Depending on the specific conditions, the norms for the expenditure of working time may determine the duration of work; the time spent on its implementation by one or more employees, and their number. Therefore, the norms for the expenditure of working time include the norms of the duration and labor intensity of work (operations) and the norms of the number. Norms of duration and labor intensity of work are forms of expressing the norm of time.

Duration norm determines the time for which a unit of work can be completed on one machine (unit) or at one workplace. This time includes the duration of the technological impact on the object of labor and the amount of objectively inevitable breaks per unit of work on average. The norm of duration is measured in units of time: minutes, hours.

If one worker or team serves several machines (aggregates), then it is necessary to distinguish duration standards for equipment(N l.o) and for employees(N d. r). At a multi-machine workplace, with a service rate H from machines, on each of which it should take H d0 minutes to manufacture a unit of production, the time for which a unit of production will be released by workers will be:

The rate of complexity of the operation determines the necessary time spent by one or more employees to perform a unit of work or manufacture a unit of output for a given operation. These costs depend not only on the duration of the operation, but also on the number of employees involved in its implementation. The rate of labor intensity of the operation is measured in man-minutes (man-hours).

The following dependence directly follows from the definition of labor intensity norms of an operation:

where N t - the rate of labor intensity of the operation; H d r - the norm of the duration of the operation for workers; H, - the norm of the number of workers performing this operation.

In case of multi-machine operation, based on dependencies (2.7.1), (2.7.2), the labor input rate of the operation is determined by the formula

If one worker serves one machine, then

The relationship between the norms of duration and labor intensity is illustrated in fig. 2.7.1.

Rice. 2.7.1.

Compared to working hours norms of expenditure of physical and nervous energy workers have been studied to a much lesser extent. They can be characterized by the pace of work, the degree of employment of workers, indicators of fatigue, etc. Of the existing regulatory materials, the norms of the severity of labor are most suitable for characterizing the norms of energy consumption of workers. The severity of labor is understood as the total impact of all factors of the labor process on the human body. One of the components of the severity of labor is its intensity. The severity of labor is also influenced by the state of the working environment (sanitary and hygienic, aesthetic and other working conditions). Labor severity standards regulate the permissible load on the body of workers, therefore they are used to justify time for rest, to establish compensation for unfavourable conditions labor, etc.

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Posted on http://www.allbest.ru/

Introduction

Part 1. Designing Labor Cost Rates

1.1 Characteristics of the initial data

1.2 Processing the results of normative observations

1.3 Designing the elements of the labor cost rate

1.4 Designing the composition of the link of workers

1.5 Building a process harmonogram

1.6 Calculation of production norms of labor costs and prices

Part 2: Developing a Workflow Map

Conclusion

Literature

Introduction

Organization of labor within a certain labor collective is a system of measures that ensures the rational use of labor in order to achieve efficiency labor activity. It acts as an element, an integral part of the organization of production and is designed to combine the labor of people and the means of production used by them into a single, complex system characterizing the organization of production as a whole.

Enterprises, regardless of the form of ownership, are granted the right to independently resolve issues related to the organization, regulation and remuneration of labor. Due to the results of their work, enterprises must cover current production costs, including labor costs, invest in the expansion and reconstruction of production, ensure social development fulfill obligations to the budget, banks and other bodies.

The work of improving the scientific organization and standardizing construction labor is entrusted to managers and employers, for they are interested in the rational use of labor power. However, many leaders construction companies began to reject the expediency of a scientific organization and labor rationing in market conditions and decided to eliminate labor organization services and wages. At the majority of enterprises, work on revising the norms of labor costs has actually been stopped, there are no plans to reduce the labor intensity of manufactured products and it is becoming more expensive due to price gouging, not caring about the constant reduction in production costs. labor cost rate

The need for labor rationing is caused by the need for permanent job to identify reserves to reduce production costs and develop, based on them, schedules for the production of products and equipment loading, solving the problems of humanization of labor.

Hast 1. Pdesigning labor cost standards

1.1 Characteristics of the initial data

The initial data are presented in the form of normative observational data on labor costs for the elements of a given construction process (time series). The student needs to study and briefly describe the technology to the norms of a given process, choose the main process meter in accordance with the UNIR or KTP.

EXERCISE

for coursework in the discipline

"Organization, regulation and remuneration of labor at enterprises"

Design labor costs.

Develop a workflow map.

Option 9.

Process: Laying cornice slabs.

Normative observation data for 1 pc.

Name of elements

Labor costs, pers. - min.

1.Preparation of the plate

4. Receiving and laying the slab

5. Slab Alignment

6. Slinging

Nspr=10%, Havg = 10 m; = 120 0

1.2 Processing the results of normative observations (chronometric series)

Processing time series can be done on a computer or manually as follows. The calculations use the arithmetic mean of the chronometric series of measurements of labor or time costs. To obtain average values, it is necessary to process the series, i.e. exclude random values. The method of processing the time series is determined on the basis of the coefficient of dispersion of the series (K p), which is defined as the ratio of the maximum value of the series (A max) to its minimum value (A min), if when ordering the series (i.e., placing its values ​​in ascending sequence ) the last value of the series (A p) and its first value (A 1):

at a value of K p? 1.3 the series is considered stable, without random values, the average value (A cf) is found as the arithmetic mean of all values ​​of the series:

where i is the value of the series; n is the number of values ​​in the row.

If 1.3< К р 2, то улучшение ряда происходит по методу limit values. The essence of the method is to compare the extreme values ​​of the ordered series (A 1 and A p) with the calculated maximum allowable values ​​for this series. Comparisons or checking of extreme values ​​for their admissibility in a series is carried out as follows:

where A i is the sum of all values ​​of the series,

A 2 and A n -1 - respectively, the second or penultimate members of the ordered series,

K is a coefficient depending on the number of values ​​in a row, determined according to table 1.

Table 1 - Coefficient values

Checking the extreme values ​​of the series is carried out sequentially. Values ​​that go beyond the limits are excluded from the series. If, after checking one of them, a decision is made to exclude it from the series, then before checking the next extreme member of this series, it is necessary to re-determine the value of K p. Exclusion from a series of several identical values ​​​​at the same time is not allowed. Each value is subject to personal verification. After completing the check of the series, the arithmetic mean of the labor and time costs is calculated for the remaining values.

In the event that the value of K p > 2, then the verification and improvement of the series is carried out according to the method of relative mean square error. The essence of this method is that they determine what relative error the average value of a given series will have if the weight of this value is taken to calculate this average value alone. The relative error calculated for this series is compared with the allowable one. The allowable relative mean square error is 7% for cyclic processes with up to five cyclic operations or 10% for cyclic processes with more than five cyclic operations.

The root mean square error E rel can be determined by the formulas:

If the error turns out to be more than acceptable, one of the extreme values ​​(A 1 or A n) must be excluded from the ordered series. To determine the value to be excluded, two values ​​of K 1 and K n are calculated:

If K 1 K n, then the first member of the ordered series - A 1 is subject to exclusion. If K 1? To n, then the last member of the ordered series, An, is excluded. After excluding the value, it is necessary to recalculate E rel. After completion of the check, the average value is calculated over the remaining values ​​of the series.

The obtained average values ​​(A cf) of labor or time costs for individual operations of the process are used in the further design of labor cost standards.

Let's proceed directly to the processing of our results of normative observations.

1. Preparation of the plate.

1,3 0,8 0,7 0,9 0,9 0,9…1,1 1,1 1,2 1,0

1) Order the row

0,7 0,8 0,9 0,9 0,9 1,0 1,1 1,1 1,2 1,3

3) Because 1.3< 2,0 для улучшения ряда используется метод придельных значений.

4) We consider: we take the coefficient from the table, k \u003d 1, because the number of measurements is 10:

We compare the obtained values ​​​​with the existing values ​​​​of the series:

1,31,46 the inequality is true

0.70.52 the inequality is true

2. Slinging and supply of the slab to the installation site.

1,8 3,1 2 1,9 2,5 1,6 2,2 3 1,7 1,5

1) Order the row

1,5 1,6 1,7 1,8 1,9 2 2,2 2,5 3 3,1

2) Calculate the dispersion coefficient

table 2

designation

5) Let's count

6) Since it should be within 10% (since more than five operations in a row), therefore, the condition is met, and the row does not require further improvements.

7) Calculate the average value:

5,7 6,1 6,3 6,4 5,9 7,2 5,6 5,4 6,2 6,5

1) Order the row:

5,4 5,6 5,7 5,9 6,1 6,2 6,3 6,4 6,5 7,2

3) Because 1.3< 2,0 для улучшения ряда используется метод придельных значений.

We consider: we take the coefficient from the table, k \u003d 1,

4) Compare the obtained values ​​with the existing values ​​of the series:

7,27,11 the inequality is not true

5,44,61 the inequality is true

5) Since 7,27,11 is not observed (i.e. And n goes beyond the limits of the maximum permissible values), then we remove the last value from the series. We get a row:

5,4 5,6 5,7 5,9 6,1 6,2 6,3 6,4 6,5

6) Calculate the dispersion coefficient:

7) Since the series is stable, there are no random values ​​in it, and it is possible to find the average value from such a series:

4. Receiving and laying the slab

1,7 3,8 2,2 1,9 2,4 3,7 2,9 3,5 3,1 4,7

1) Order the row:

1,7 1,9 2,2 2,4 2,9 3,1 3,5 3,7 3,8 4,7

2) Calculate the dispersion coefficient:

Since we use the method of relative mean square error

3) We will produce everything necessary calculations in the table:

Table 3

Designation

Let's count

So the value of the relative error should be within 10% (because there are more than 5 elements in the cycle), we calculate and compare K 1 and K n with each other:

4) Since K 1 >

1,7 1,9 2,2 2,4 2,9 3,1 3,5 3,7 3,8

5. Slab Alignment

3,4 2,9 3,2 4,8 2,7 5,7 4,1 4,5 3,9 4,7

1) Order the row:

2,7 2,9 3,2 3,4 3,9 4,1 4,5 4,7 4,8 5,7

2) Calculate the dispersion coefficient:

3) Since we use the method of relative mean square error

4) Let's make all the necessary calculations in the table:

Table 4

Let's count

6) Since the relative error is within 10%, we consider the average value:

6. Slinging

0,9 1,4 1,3 2,5 0,8 0,8 0,9 0,9 1,2 0,8

1) Order the row:

0,8 0,8 0,8 0,9 0,9 0,9 1,2 1,3 1,4 2,5

2) Calculate the dispersion coefficient:

3) Since we use the method of relative mean square error

4) Let's make all the necessary calculations in the table:

Table 5

Let's count

Since the value of the relative error should be within 10% (because there are more than 5 elements in the cycle), we calculate and compare K 1 and K n with each other:

5) Since K 1 >K n remove the last member of the ordered series:

0,8 0,8 0,8 0,9 0,9 0,9 1,2 1,3 1,4

8) Calculate the dispersion coefficient:

9) Since more than 10% cannot be removed from the series, we consider the average value:

1.3 Designing elements of the labor cost rate

To determine the value of the norm of labor costs for a given process, it is necessary to determine the labor costs by the elements of normalized costs included in the norm - operational work, rest and personal needs, technological breaks.

Labor Cost Designfor operational workt op)

The amount of time spent on operational work is determined by summing up all the values ​​of labor costs for operations included in the process.

where Аср i is the average value of labor costs for performing the i-th operation, obtained after processing the results of standard observations (time series);

Ki - transition factor to the main process meter. The conversion factor shows how many units of output are contained in the unit of output of the entire process (the main meter).

The synthesis (summation) of labor costs for the elements of operational work will be presented in the form of table 6.

Synthesis of labor costs for the elements of operational work on the process of "Laying eaves slabs"

Main process meter 1 plate

Table 6

Name of operations of operational work

Operation product unit

Average cost per operation, Asr i

Transition coefficient, K i

Labor costs for the main process meter (Аср i *К i)

Plate preparation

Slinging and feeding of the slab to the installation site

Preparation of the slab laying site

Receiving and laying slabs

Slab Alignment

Slinging

Total labor costs for operational work

Design of labor inputs for PZR

When designing production standards, the amount of labor costs for PZR, as a rule, is taken according to aggregated standards, which are set as a percentage of the cost rate. The norms are differentiated by types of work. If there are no direct standards for a given working process in the table, the standard for PZR is adopted by analogy with processes that are similar in nature. In the event that the value of the cost of the PZR is determined in the task, it must be compared with the established standard, the amount not exceeding the average standard of the cost of the PZR is taken into account in the calculation of the labor cost rate. If in the task the value of the cost of PZR is given in man-min., Then it must be converted into percentages according to the following formula:

where PZR - the amount of preparatory and final work, in man-min;

OR - time of operational work, in man-min. (sum 6 column of table 6).

In our work, it corresponds to the standard (= 4%).

1.4 Designing the composition of the link of workers

The design of the composition of the link of workers provides for certain professions, categories and numbers of those workers who must carry out a given construction process.

The professions of workers are determined by the map of the labor process (KTP) or by ENiR. The calculation of the quantitative and qualification composition of the link is carried out in the following order:

The complexity (category) of each operation of operational work is determined according to the tariff-qualification directory (ETKS, ENiR, KTP);

set the minimum number of performers;

Execution of each element of the process (KTP);

labor costs by process elements (operations)

· labor costs are summarized by executors and the load of executors in time is determined.

According to the degree of loading of performers, the number and qualification structure link. The calculation is carried out in two or three options. The discrepancy in the degree of loading of performers should not exceed 10%. The calculation is presented in the form of table 7.

Table 7 - Design of the composition of the link

Name of operational work

Discharge by KTP with indication of pages

Minimum number of performers

Labor costs (Asr), man-min.

Distribution of labor costs according to the qualifications of performers (man-min.)

I option (ENiR)

Plate preparation

Slinging and feeding of the slab to the installation site

Preparation of the slab laying site

Receiving and laying slabs

Slab Alignment

Slinging

Total person-min.

by time, %

When designing the composition of a link, it often happens that it is not possible to distribute work between performers in strict accordance with the above requirements. If the category of the proposed work does not correspond to the qualifications of the performer, it is more appropriate to load the lower category and even partial performance or work of a higher category. This creates conditions for improving the skills of workers in production conditions. The correctness of the choice of the composition of the link is assessed by comparing the indicators of the average category of the workers of the link and the average category of the work offered to them for performance. The choice of the composition of the link is considered normal if the difference between the average category of work and the average category of workers does not exceed 0.3. And

where Pi is the discharge of the worker; Ki - the number of workers of this category.

where Pi is the discharge; t i - labor intensity for this category.

We also calculate for the first option (according to ENiR):

> by 0.09, which means that the choice of the composition of the link was made correctly.

We also calculate for the second option (according to KTP):

> by 0.16 means that the choice of the composition of the link has been made, right.

1.5 Building a process harmonogram

Designing the cost of working time for technological breaks is carried out on the basis of building a graphical model of the workflow. As such a graphical model in term paper and it is proposed to use the harmonogram. The harmonogram is a linear model of the workflow, in which all elements of the workflow are linked by time and by performers. The total value of all possible inconsistencies that arise in the work process gives us the desired value of technological breaks.

The harmonogram is built according to the average values ​​of the working time spent on the elements of operational work. When designing labor costs for partially mechanized processes (installation of building structures, etc.), the work of the installers' link must be linked to the work of the mechanism used in this process. To do this, it is necessary to select the appropriate tower crane and calculate the duration of its operation cycle. In addition to those operations that are performed by workers together with the crane, the crane operation cycle includes the time of moving the crane to the installation site (T lane) and the return time (T arr).

So, we have selected a tower crane with the BKSM-5-5A* index, which has the following characteristics:

Average lifting height of structures - H cf = 10 m

The average speed of lowering the load - V op \u003d 30 m / min

Average lifting speed - V under 30 m/min

Horizontal movement speed - V lane 32 m/min

Boom turning speed - V pov 0.6 rpm

Angle of rotation - = 120 o

Average travel distance - Lcp = 23 m

Crane operation elements:

1) - time of lifting the load

Safety height (2m)

We substitute the values ​​of our crane into the formula and get:

2) - time of lifting to the safety height

For our faucet:

3) - travel time from the warehouse to the installation site

For our faucet:

4) T4 - installation time of the structure: T 4 \u003d 2.77 min

5) T5 - alignment time and temporary fastening: T 5 \u003d 3.99

6) T6 - bridging time: T 6 \u003d 1 min

7) - time of lowering the structure to the safety height

For our faucet:

8) - hook lowering time

For our faucet:

9) - the time of rotation of the boom to the projected angle

For our faucet:

where is the crane utilization factor over time (0.85).

Table 8 "Laying eaves slabs" according to ENiR

Name of operations

Labor costs, man-min.

Plate preparation

fitter 2 category

Slinging and feeding of the slab to the installation site

installer 3 category

Preparation of the slab laying site

fitter 2 and 5 category

Receiving and laying slabs

fitter 3 and 5 category

Slab Alignment

fitter 2,3 and 5 category

Slinging

fitter 3 and 5 category

Initial data for building a process harmonogram

Table 9 "Laying eaves slabs" according to KTP

Name of operations

Labor costs, man-min.

Profession, number and category of performers

Duration of operations, min.

Plate preparation

fitter 2 and 4 category

Slinging and feeding of the slab to the installation site

installer 2, 4 and 5

Preparation of the slab laying site

fitter 2, 4 and 5 category

Receiving and laying slabs

fitter 2, 4 and 5 category

Slab Alignment

installer 4 and 5 category

Slinging

fitter 2 and 5 category

The harmonogram is built on a time scale on millimeter paper, 2-3 options are being developed, the most rational option is selected according to the minimum value of the technological break. The construction of a harmonogram begins with the drawing of the elements of the crane, then the work of the installers is applied, which is performed together with the crane. The last to be applied are those operations that are performed only by installers (without a crane).

Next, it is necessary to determine the technological breaks of workers and the crane (the best option is where the crane does not have technological breaks). Then the duration of the technological break is determined (in minutes) and the total technological breaks of all workers (in man-min.).

We proceed to the construction of the harmonogram of the process.

Designing the value of technological breaks

With the participation in the process of one worker performing the work manually or mechanized, the inclusion of additional costs for technological breaks in the norm is not required. For the link of workers, the design value of the technological break is determined by constructing a graphical model of the process, which determines best option distribution of labor costs between all members of the link for all operations of the process. The value of technological breaks is determined as a percentage of the total labor costs according to the harmonogram:

where TP is the value of technological breaks, in man-min;

OR - time of operational work, in man-min.

The obtained value of technological breaks is analyzed from the point of view of the distribution of technological breaks between performers and the possibility of rest for them during these time intervals. After that, a decision is made on the amount of technological breaks and time for rest, included in the rate of labor costs.

So, let's calculate according to ENiR.

1*1.984+1*0.99+1*3.638+1*0.5+1*2.253+1*2.134+= 1*(1.984+0.99+3.638+0.5+2.253+2.134)=11.499 man-min.

Now let's calculate by QFT.

2*1.489+1*1.984+3*0.134+1*1.995+1*0.5 = 2.978+1.984+0.402+1.995+0.5=7.859 man-min.

Rest Time Design

It is also set as a percentage of labor costs. In addition, the norms provide for the time that workers spend on natural needs and personal hygiene. Observations and data from physiological studies have established that workers need 4-5% of the total working time for personal needs. Therefore, the total amount of time spent on rest and personal needs should be at least 5%.

When using the standards for spending time on rest and personal needs, it is necessary to keep in mind the following

The norm of time for rest and personal needs is accepted in full in cases where technological breaks are completely absent or when technological breaks take place, but the worker cannot use them for rest;

If the value of technological breaks (in%) exceeds the projected value of the standard time for rest and personal needs, then the value of technological breaks is taken in the reduced by the projected value of the standard time for rest and personal needs:

Posted on http://www.allbest.ru/

The standard is adopted in a reduced amount if technological breaks take place and the worker can partially use them for rest. Then the standard is reduced by half the value of the technological break included in the labor cost rate:

P p \u003d N o - 0.5 P tp, (20)

where P p - design value for rest and personal needs,%;

H o - standard time for rest and personal needs,%;

P tp - design value of technological breaks,%;

In our case, the value of technological breaks (in%) exceeds the projected value of the standard time for rest and personal needs, which means that we will accept the value of technological breaks in the reduced by the projected value of the standard time for rest and personal needs:

P tp (ENiR)

H oln \u003d 10% P tp \u003d 30.51%

P tp (KTP)

H oln \u003d 10% P tp \u003d 21.75%

1.6 Calculationproduction norms of labor costs and prices

The numerical characteristic of the norm of labor costs for the implementation of a unit of finished products, man-hour is calculated by the formula:

where - total labor costs for the implementation of elements of operational work, man-min;

Standard for WIP, in % of standardized labor costs;

Standard for rest and personal needs,%;

Design size of technological breaks, %

man-hour / 1 stove

man-hour / 1 stove

The norm of time per unit of finished product is defined as:

where K is the number of people in the link.

hour/1 plate

hour/1 plate

The production rate is calculated by the formula:

where t cm is the established duration of the work shift, hour.

plates / per shift per link

plates / per shift per link

The piece rate (P) for the individual implementation of the construction process is determined by:

where C - tariff rate, corresponding category;

When the process is carried out in stages:

where C cf - the average tariff rate of the workers of the link, determined as a weighted average:

where Сi is the tariff rate of the corresponding category;

Ki - the number of workers of this category.

The following tariff scale is used for calculation:

Table 10

conv. den. units/hour

12.71 * 0.51 = 6.48 arb. den. units / 1 plate

conv. den. units / hour

13.22 * 0.44 \u003d 5.82 arb. den. units / 1 panel

Based on the results obtained, we need to make a comparison:

Table 11

Indicators

Orientation

Options

p p - t -p p - x

Conclusion: the option calculated on the basis of the CFT is considered the most optimal in terms of the calculated indicators and will serve as the basis for developing a map of the labor process.

Hast 2. Development of a work process map

1. The effectiveness of the map.

1.1 The map is designed to organize the work of workers during the installation of eaves slabs.

1.2 Labor productivity indicators:

1.2.1 The output for 1 man-day is 54.55 plates/shift per link.

1.2.2 Labor costs for laying 1 slab is 0.44 man-hours/1 slab.

2. Preparation and conditions for the process:

2.1 Before starting work, you must:

Monolithic joints of the elements of the coating and the frame;

Seal a recess (quarter) in the frieze wall panel with a concrete mixture;

Lay insulation under the cornice plates, leaving room for supporting their stiffeners;

Finish work on anti-corrosion protection of joints of external wall panels;

Check for embedded parts.

2.2 Work should be carried out in full compliance with the rules of Safety and Health of Workers.

3. Performers, tools and objects.

3.1. Artists:

Fitter V category (M5)

Installer IV category (M4)

Installer II category (M2)

3.2. Tools, fixtures, inventory:

Sling four-branch

chisel hammer

Scrap assembly

mortar shovel

Roulette steel

Mooring cord 20 m

Plaster box

Tool cabinet

4. Process technology and labor organization

4.1 Installation Laying of eaves slabs is carried out using a tower crane of the brand BKSM -5-5A *

4.2 Description of operation:

Table 12 - Process technology and labor organization

the name of the operation

Duration of operation, min.

Labor costs, man - min.

Brief description of the technological process

Plate preparation

M2 and M4 check the marking of the slab, clean it with a chisel hammer from the influx of concrete, check the serviceability of the mounting loops and embedded parts. The template checks the geometric dimensions of the plate

Slinging and feeding of the slab to the installation site

M2, M4, and M5 sling the slab with a four-leg sling. At the M4 signal, the crane driver lifts the slab by 30-50 cm. After making sure of the reliability, the M4 slings instruct the crane operator to lift and move the slab to the place of laying.

Preparation of the slab laying site

M2, M4 and M5 with a shovel I lay out the solution on the supporting surface of the crossbar, and M5 and M2 level it with a trowel

Receiving and laying slabs

M2, M4 and M5 take the slab at a distance of 30 cm from the supporting surface and direct it so that its outer edge is aligned with the stretched mooring line. After that, M5 gives a signal to the crane operator to lower the slab onto the mortar bed

Slab Alignment

M 4 and M5, with a stretched sling, use crowbars to straighten the slab into the design position, aligning its outer edge with the mooring cord.

Slinging

M4 and M5 unsling the plate after fixing it with electric welding

4.3 Scheme of workplace organization

Workplaces for installers

1 - stacked cornice slabs; 2 - stacked cornice plate; 3 - mooring line; 4 - box with tools; 5 - shovel; 6 - a box with a solution; 7 - scrap; 8 - trowel; 9 - insulation; 10 - wall panel; 11 - vapor barrier

Conclusion

In the work, the production norms of labor costs for laying cornice slabs were designed and a map of the labor process for this process was developed.

To calculate the production norms of labor costs, we compared two options: option 1 - based on the UNiR data and option 2 - based on the KTP data. We conducted a comparison in order to determine the most optimal and rational option for this construction process.

Efficiency and rationality are determined by such indicators as: production rate, time rate, tinder cost rate, unit price and the difference between the average work category and the average worker category.

Despite the fact that there is no technological break for the crane according to ENiR, its performance is not optimal. As a result, KTP indicators are taken for work: the labor cost rate is 0.41 man-min., the time rate is 0.14 hours / 1 plate, the production rate is 58.54 plates / per shift per link, the price per unit of production is 5 42 conventional monetary units / 1 panel and the difference between the category of work and the category of workers is 0.09.

Consequently, the map of the labor process for laying cornice slabs was developed on the basis of indicators of production labor costs calculated on the basis of the CFT.

In the process of performing the work, skills were obtained in processing data from regulatory observations, designing production norms for labor costs and prices, the composition of the link of workers, and developing maps of labor processes.

List of used literature

1. Borozdin. Feasibility study for the selection of mounting cranes and fixtures. - With. 108-109

2. Uniform time standards and prices for construction and installation works. Collection 4: Installation of prefabricated and installation of monolithic reinforced concrete structures. Issue 1: Buildings and industrial facilities. § four

3. Zotkina N.S. Organization, rationing and wages in construction: a tutorial. - St. Petersburg: Publishing house of St. Petersburg State University of Economics, 2003. - p. 7-9, 36-42.

4. Map of labor processes in the construction industry.

5. 7. Genkin B.M. Economics and sociology of labor: Textbook for universities. - 4th ed., revised. and additional - M.: Publishing house NORMA (Publishing group NORMA-INFRA-M), 2002. - 416 p.

6. Unified tariff-qualified directory of works and professions of workers. Chapter: Construction works, M.: Stroyizdat, 1989 - 450s.

7. Adamchuk V.V., Romashov O.V., Sorokina M.E. Economics and sociology of labor: A textbook for universities. - M.: UNITI, 2000. - 407 p.

8. Zotkina N.S. Economics and sociology of labor in construction: Tutorial. - St. Petersburg: SPbGUEF, 2003. - 261 p.

Hosted on Allbest.ru

Similar Documents

    Methods of rationing labor costs and the quality of labor standards. The essence of labor standards. Labor force and employment of the population. Functions, tasks, values ​​and principles of labor rationing. Organization of wages. Analysis of working conditions and production possibilities.

    practical work, added 05/10/2011

    The essence and content of labor rationing. The process of determining the cost of working time to perform a given amount of work. Forms of organization production process. Norms of time, costs, duration, labor intensity, service time, output.

    control work, added 06/05/2014

    Undressed piece-bonus wages for workers. Standards for labor costs and wages per ruble estimated cost. Breakdown of labor costs included in the amount of 15% and performed by the team at the expense of overhead and limited costs.

    practice report, added 02/06/2016

    Designing the lead time technological operation using timing. Organization of wages in the team. Measures to improve the labor process. Calculation of a technically justified norm of time for processing a part.

    term paper, added 10/17/2013

    The results of the photo of the working day with the establishment of the index of working hours. Work time summary. Distribution of unproductive costs. Organization of labor remuneration in the brigade. Designing the norms for the development of locomotive brigades of freight traffic.

    term paper, added 06/10/2013

    Classification of the cost of working time, the concept and role of labor rationing. Processing and analysis of chronometric observations, methods for studying the cost of working time. The use of microelement time standards and the use of computer technology.

    abstract, added 06/19/2010

    Labor evaluation mechanism in agriculture. All-Russian classifier professions of workers, positions of employees; certification of workers. Methodology for calculating the standards of labor costs for the production of crop products; system of labor standards.

    thesis, added 03/02/2011

    The principle of material interest of the worker in the results of his work. The increase in tariff coefficients. Measures of labor costs for the manufacture of a unit of product. Norms of production, time, service, number. Forms and systems of remuneration.

    term paper, added 04/14/2013

    Norms and classification of labor costs. Organization and maintenance of workplaces. Analysis of the state and organization of labor at JSC " Child's world". Working conditions of workers. Calculation of the effectiveness of the proposed measures to eliminate the loss of working time.

    term paper, added 04/17/2011

    Types of labor standards and their relationship. Classification and methods for studying the costs of working time. Regulation of labor at the enterprise; calculation of financial and economic indicators: the number of production workers by category, the annual wage fund.

With the help of labor rationing, a measure of labor costs for the performance of a certain amount of work under given conditions is determined. The measure of costs can be expressed in terms of time, volume of work, number of employees and service facilities. There are standards and norms of labor.

Labor rationing- this is a type of production management activity aimed at establishing the necessary costs and results of labor, as well as the necessary ratios between the number of employees of various groups and the number of pieces of equipment.

Labor standards characterize scientifically based, centrally developed indicators of labor costs. On their basis, enterprises independently develop their own labor standards. In this way, labor standard is a labor standard adjusted for local working conditions.

The following labor standards apply:

  • workings;
  • service;
  • time;
  • service time.

Production rate- this is the number of units of production that must be manufactured by one or more workers for a given period of time (hour, shift).

Service rate- this is required amount objects (jobs, units of production space and other production machines) assigned for servicing by one or more workers per unit of time.

Norm of time- this is the necessary time spent by one employee or team (link) to perform a unit of work (product). It is measured in man-minutes (man-hours).

Service time rate- this is the time spent on servicing one object (machine, client, visitor, etc.)

The norm of the number of employees is the number of workers required to perform a given amount of work.

Norm of controllability (number of subordinates)- this is the number of employees that should be directly subordinate to one manager.

Normalized task- this is the necessary assortment and amount of work that must be performed by one or more employees for a given period of time (shift, day, month). Like the production rate, the normalized task determines the necessary result of the activity of workers, however, unlike it, it can be set not only in natural units, but also in standard hours, standard rubles.

The above labor standards are currently widely used in practice. However, they do not exhaust all the characteristics of the labor process, the regulation of which is objectively necessary. When analyzing such characteristics, one should first of all proceed from the assessment of the labor process in terms of its efficiency, i.e. by the ratio between costs and results of labor.

Objectively, there are two forms of labor costs: labor costs and labor costs. Accordingly, it is possible to single out the norms for the expenditure of working time and the norms for the expenditure of the worker's energy.

Working time rate sets the time for the completion of a unit or a certain amount of work by one or more workers. Depending on the specific conditions, the norms for spending working time can determine the duration of work, the time spent on its implementation by one or more employees, and their number. Therefore, the norms of the expenditure of working time include the norms of the duration and labor intensity of the work of the number. Norms of duration and labor intensity of work are forms of expressing the norm of time.

The duration norm determines the time during which a unit of work can be completed on one machine (unit, machine) or at one workplace.

The labor intensity rate of an operation determines the necessary time spent by one or more workers to perform a unit of work or manufacture a unit of output for a given operation. These costs depend not only on the duration of the operation, but also on the number of employees involved in its implementation. The rate of labor intensity of the operation is measured in man-minutes or man-hours.

Compared with the norms for spending working time, the norms for spending the physical and nervous energy of workers have been studied to a much lesser extent. They can be characterized by the pace of work, the degree of employment of workers, indicators of fatigue, etc. Of the existing normative materials, the norms of the severity of labor are most suitable for characterizing the norms of energy consumption of workers. The severity of labor is understood as the total impact of all factors of the labor process on the human body. One of the components of the severity of labor is its intensity. The severity of labor is also influenced by the state of the working environment (sanitary and hygienic, aesthetic and other working conditions). The norms of the severity of labor regulate the permissible load on the body of workers, therefore they are used to justify the time for rest, to establish compensation for unfavorable working conditions, etc.

The norms of labor costs usually also include the norms of maintenance and manageability. This is true in the sense that these norms, as well as the norms of the results of labor, are established on the basis of the norms of time. However, in terms of economic content, the norms of service and manageability differ significantly from the norms of costs and labor results. Service standards determine the number of production facilities (machines, apparatus, jobs, etc.) assigned to one worker or team; controllability norms - the number of employees subordinate to one leader.

The need to separate the norms of service and manageability from the norms of time, output and other norms of costs and results of labor is explained by purely practical considerations. So, if a service standard is established for a multi-machine operator, adjuster or repairman, then it determines only the area of ​​activity, the size of the workplace, but does not characterize labor efficiency. And, if it is considered obvious that when servicing a single machine, it is necessary to establish norms for the costs and results of labor, then with multi-machine work, adjustment, repair of equipment, appropriate norms are needed for planning production, payment and stimulation of labor, in the end, it is not the number of machines that matters, serviced by the worker, and the volume of products that he must produce on these machines.

The considered norms are directly adjacent to the norms of the complexity of the work performed, which determine the necessary qualifications of the performers. Estimating the complexity of the work requires a deep understanding of the features of the technological process and is carried out in practice by the same specialists (technologists, raters) who calculate the norms of time and output. Therefore, the norms of labor complexity should be attributed to the analyzed set of norms.

When classifying norms, the following features are taken into account: the level of differentiation of production processes and structural elements of products, the scope, the period of validity, the method of establishment.

The classification of labor standards is closely related to the classification of labor standards, which serve to establish standards and express the relationship between the necessary labor costs and the factors influencing them.

Standards for operating modes of equipment contain equipment parameters, on the basis of which the most efficient modes of the technological process are established, providing a given equipment performance with minimal costs of living and embodied labor.

Time standards contain regulated time expenditures for the performance of individual elements of the labor process (labor movements, actions, techniques, etc.), for the manufacture of parts, assemblies, products and for servicing a piece of equipment, a workplace, a unit of production space.

Rate standards establish a regulated pace of work.

Headcount standards determine the regulated number of employees required to perform a given amount of work.

Based on the considered classifications of norms and standards, the following can be noted differences between them.

  • The norm corresponds to strictly defined values ​​of factors that determine its value under the conditions of a particular production process. In contrast, the standards are set for a set of factor values. That is why uniform and standard norms refer to normative materials.
  • Standards are repeatedly used to establish various standards for this type of work. The norm is set only for a specific job.
  • Norms are valid for a long time (as long as this relationship between the norm and factors persists). In contrast, the norms should be revised when the conditions on which they were established change.

Time spent in calculating labor standards

When calculating labor standards, the time spent is set: preparatory and final, operational, maintenance of the workplace, rest and personal needs, and regulated (normalized) breaks.

Preparatory and final- this is the time spent on preparing for the implementation of this task and the actions associated with its completion: obtaining a tool, fixtures, technological and planning documentation; familiarization with the work, drawings; briefing on the procedure for performing work; installation of devices and tools; adjustment of equipment, removal of fixtures and tools after work; delivery of fixtures, tools, documentation. Its peculiarity is that it is spent once for work (a batch of objects of labor) and does not depend on the amount of work performed on this task.

Operational- this is the time spent on changing the shape, size, properties of objects of labor, as well as on the implementation of auxiliary actions necessary to implement these changes. Operating time costs are repeated with each unit of production or a certain amount of work. It is divided into main and auxiliary.

Main(technological) time is spent on a purposeful change in the object of labor.

During auxiliary time raw materials are loaded, finished products are eaten, equipment is controlled, its operating modes are changed, the technological process and product quality are monitored.

Workplace service time- this is the time spent by the worker to care for the equipment and maintain the workplace in good condition. It is divided into technical and organizational. Time Maintenance of the workplace is spent on caring for the equipment during the performance of this particular job. For example, the time for replacing worn tools, adjusting equipment, cleaning chips, etc. Organizational maintenance time is spent on caring for the workplace associated with the performance of work throughout the entire shift. This category includes the time spent on laying out at the beginning and cleaning at the end of the working shift of tools, cleaning and lubricating equipment.

Rest time and personal needs installed to maintain normal performance and for personal hygiene. The duration of such breaks depends on the working conditions. The time of regulated (normalized) breaks for organizational and technical reasons is objectively determined by the nature of the interaction between workers and equipment. Eliminating these interruptions is practically impossible or not economically feasible. For example, if one worker serves several machines, then in many cases it is impossible to completely synchronize the time of the worker's action with the machine time. The consequence of this is breaks, which should be included in the time limit.

Time of unscheduled breaks- this is downtime of equipment and workers caused by violations of the established technology and organization of production. These breaks are not included in the time allowance:

When analyzing the time spent by employees, first of all, the time of their employment and the time of breaks are singled out. Worker busy time includes lead time production task and time spent in other jobs. The latter includes the time of random work outside the established schedule and the time of unproductive work (correction of defects, search for materials, tools, fixtures, etc.).

The busy time can also be divided into the time of direct work, transitions (for example, during multi-machine work) and active monitoring of the progress of the technological process, which is necessary in order to ensure its normal course. If a worker is busy with active observation, then he should not perform other functions. In addition to active, passive observation is also possible, a cohort is one of the types of breaks in a worker's employment for organizational and technical reasons.

When analyzing the cost of working time, unscheduled breaks are allocated for organizational and technical reasons and through the fault of the employee. The time of unscheduled breaks for organizational and technical reasons includes downtime of equipment and workers due to waiting for workpieces, documentation, tools, etc., as well as excessive break times associated with the non-synchronization of the production process. The time of breaks due to violation of labor discipline is due to the late start and premature completion of work, excess rest time, etc.

For the calculation of labor standards, the division of time costs into overlapped and non-overlapped is essential. Overlapping usually includes the time the worker performs those elements of the labor process that are carried out during the period of automatic operation of the equipment. Non-overlapping is the time for performing labor methods (setting the workpiece, quality control, etc.) with the equipment stopped (idle) and the time for machine-manual methods.