The personnel fund of working time includes. Funds of working time. Coefficients for the use of working time funds. Calculations and formulas

The number of employees of enterprises is determined on a certain date and how average population for a certain period of time.

When determining the number in statistics, the list of employees is taken into account.

The costs of living labor are more accurately characterized by the costs of working time, which are measured in man-hours and man-days.
A man-hour is the amount of time one worker works per hour.
A man-day is the time spent by one worker during the day.

AT statistical reporting characterizes the use of calendar time by workers in the following context:

1. the number of man-days worked by workers;
2. number of man-days of whole-day downtime;
3. number of person-days of absenteeism;
4.Man-days holidays and weekends;
5. Total man-days of attendance and absence from work (the sum of paragraphs 1,2,3,4).

The enterprise has the following working time funds, which are expressed in man-days.

1. Calendar fund.

2. Personnel fund.

3. The maximum possible fund of working time.

4. Turnout fund of working time.

Calendar fund of working time - is the sum of attendances and absenteeisms.

It can be defined as the product of the average number of employees by the number of calendar days in the period.

Time Fund - is the calendar fund minus the number of days off and public holidays for all employees.

The maximum possible fund of working hours- this is the calendar fund minus the number of days off and holidays for all employees.

Turnout Fund of Working Time- this is the maximum possible fund minus absenteeism (study leave, in connection with childbirth, absenteeism due to illness, absenteeism permitted by law, with the permission of the administration, absenteeism).

Determination of the average actual length of working time. By dividing man-hours worked by man-days worked, the average actual working day in hours is determined. This scheme is applicable for a six-day work week.

In the conditions of a five-day working week, the average actual length of the working day is calculated as follows.

The resulting indicator of the average length of the working day, since it includes the hours of intra-shift downtime, reflects the actual duration of the worker's stay at work.
Normal working hours may not exceed 40 hours per week.

Comparing the average actual duration of working time with the established (provided by law), we obtain the coefficient of working time utilization.

Coefficients for the use of the maximum possible fund of working time, the duration of the working period and the day.

1. Coefficient of using the maximum possible fund of working time

2. The coefficient of use of the duration of the working period

3. Working hours utilization rate

Every company needs to calculate required amount workers to be able to effectively allocate labor resources. For this purpose, there is a use of such a concept as the working time fund. It can be defined as a period of work that is planned for one employee during a set time. This indicator is important, since each organization has personnel, the effective work depends on the number and potential of which. Therefore, this article will describe the meaning of this concept, its types, and will also describe the formulas by which it can be calculated.

How is the working time fund calculated?

The effective fund of working hours can be calculated if we take into account the factors that affect it. These include:

• Change in the number of employees;
• Change in the number of days that one employee worked per year on average;
• Change in the average working day.

Based on these factors, this effective indicator can be calculated using a formula that consists of multiplying all the above data. The units for measuring this indicator are man-hours or man-days. The balance of working time helps to use it more efficiently, so the calculation of such data is useful.

Analysis of the use of the working time fund

In order for the efficiency of the use of labor resources to be as high as possible, it is necessary to analyze how the fund of working time should be used correctly. Through this analysis, the employer may determine the following:

• An overall assessment on the use of the temporary working period;
• Factors of influence, as well as their significance;
• The reasons why all-day and intra-shift losses are possible;
• The impact of downtime on labor productivity, as well as changes in the size of production.

The beginning of the analysis is overall score use of the working time fund. This action is performed by comparing reporting data and planned indicators.

Real fund of working time

Real PDF is the easiest indicator to calculate. To calculate it for one full-time employee, the employer must take into account all absenteeism of the employee. The reasons for them may be the following:

• Basic or additional leave;
• Disease;
• Maternity leave;
• Vacation for study;
• Administrative leave;
• Fulfillment of civic obligations;
• absenteeism.

The calculation is based on the previous period, for which you need to calculate the number of days of absence of employees. The real PDF is established by planning measures for labor protection, safety measures, taking into account changes in the composition of personnel, based on age and gender, and also takes into account the period for advanced training of employees.

The employer is obliged to reduce the number of absenteeism due to illness at work by taking preventive measures, such as vaccination against influenza, industrial gymnastics. Absenteeism is eliminated by introducing penalties for staff, for example, deprivation of bonuses or dismissal.

So, the real PDF is the number of days that the employee actually worked. To calculate it, you need to subtract the days of absenteeism from the total number of days, namely: holidays, weekends, as well as the probable number of days due to illness, study or other reasons. In other words, this is the private resource of the enterprise, from which the downtime period is deducted.

Nominal working time fund

The nominal PDF differs from the real one. It is also called a time sheet, since a time sheet is usually used to calculate it. Its structure is based on the use of working days minus weekends and holidays. Thus, the nominal PDF is 260 calendar days, while the effective one is 240.

The nominal PDF is also different in that its use is impossible in full. This is because it is measured without taking into account holidays and other periods when a break in work is possible.

If we take into account the operation of the equipment, then the nominal PDF includes in its structure the average value of the operating time, for example, of a machine tool per day. By this indicator, you need to multiply the number that turned out after subtracting weekends and holidays from the total number of days in the year.

The maximum possible fund of working hours

The maximum possible PDF can be attributed to the entire period of work, the duration of which is equal to the maximum number hours set Labor Code Russia. Such a standard can be calculated as the amount of the calendar fund, while excluding mandatory vacations, weekends and holidays. The maximum possible STF coefficient describes the degree of expenditure of time, the maximum allowed for use by workers in production.

Thus, the use of the CDF coefficients makes it possible to efficiently spend labor resources by determining the average monthly or average annual norm of days required for one employee to work. As a consequence, this indicator allows the employer to determine how many workers are needed to get the job done. The study of statistics on this issue is a fundamental link in determining hours worked and planning new periods, as well as analyzing losses.

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An important aspect is the use of the calendar fund of working time. This concept includes the calculation of the period under consideration with the greatest efficiency of each of the employees. Since the main goal of the employer is based on using all resources with maximum efficiency, the organization of the labor process is one of critical aspects planning.

Using the calendar fund of working time

The use of the calendar fund is aimed at effective planning and compilation work time balance. This concept includes a set of indicators that are calculated using various formulas.

The following standards can be considered:

• the calendar fund is the total period during which the calculation is carried out; for this, a year is usually taken into account;
• nominal - the number of days in a year that remains after subtracting all weekends and holidays from the calendar period;
• the maximum possible - the statutory leave is deducted from the nominal indicator according to the formula;
• attendance - here those days are taken into account on which the employee good reasons can't show up for work.

In addition to these points, when planning, the employer can also calculate the predicted downtime.

Each of these concepts is used in the calculation of coefficients or other indicators of labor efficiency. For the formula in this case, the actual data and their correlation with the predicted ones are taken. The result obtained is used to take measures to improve labor efficiency.

Nominal working time fund

The nominal or personnel fund of working time is calculated according to a simple formula - holidays and weekends are deducted from the calendar indicator. To calculate this indicator for the current year, use production calendar for 2018 .

The nominal figure is based on the calendar period that is taken into account. He can be:

• annual - such a calculation is carried out for large-scale studies of the effectiveness of the work of employees;
• quarterly - this option is often used when summarized accounting of working hours;
• monthly - this indicator is most relevant when calculating wages and identifying the ratio of turnouts to the rate of production.

Compilation of a nominal indicator should focus on a specific goal. According to the tasks set, the data entered into the formula may vary. For example, the work schedule may differ in winter and summer time for greater labor efficiency.

The maximum possible fund of working hours

The maximum possible fund is calculated according to the formula by subtracting the vacation due to the employee from the nominal period. As a result, the predicted production remains, which becomes the general standard. This indicator is used to determine the required number of employees.

To do this, analyze the time spent by the employee on the performance of their duties. It is compared with the production need - the time for which the organization must cope with the tasks. According to the ratio, the staff is formed.

The formula for finding the maximum possible fund of working time is influenced not only by the standard indicator of labor, but also by the time at which the employee goes on vacation. There are some nuances here that are consistent with work days and weekends.

For example, an employee is registered for a period when, according to the calendar, there are already many holidays. His labor rate, accordingly, will be more time than that of an employee who seeks to take a vacation with the capture of a predominantly working period.

Security fund

The attendance fund of working time is formed on the basis of subtraction from the maximum possible total indicator of personal reasons for not showing up for work. In this case, in general formula the following points may be included:

• maternity leave or parental leave;
• student leave;
• agreement with the manager.

That is, in this situation, aspects are taken into account when, under the law, an employee has an objective reason not to come to work.

In this case, individual provisions of an individual employment contract. For example, during employment, it was agreed in advance that this employee would be given an additional week of paid leave.

Efficient working time fund

An effective fund is formed on the basis of the number of employed employees. It is calculated on the basis of such indicators as man-hours and man-days. Similar concepts characterize the norms of production for certain actions.

For example to complete the order of the organization you need to spend 400 man-hours. If one person is accepted for work, then according to the ratio formula, he must work all 400 hours on his own, which, with eight hours of work, is 50 days.

However, the customer will not wait for such a period. Therefore, the manager increases the number of employees to 10. In this case, each has 40 hours, therefore, all work, with an effective distribution of duties, will take 5 days.

Planning the effective number of employees is the task of the manager. The calculation is based on development priorities and available opportunities. If in the same example we consider a simple one, when the employer cannot provide the supply of the necessary resources within 5 days, then it makes no sense for him to increase the staff.

Analysis of the use of the working time fund

An analysis of the use of the working time fund determines the organization's development strategy. The more efficiently it is distributed, the better productivity employees show.

Various data and indicators are used for analysis. Supervision of an individual worker or unit can be carried out through pictures of working hours. It helps to analyze the entire labor process and the time spent on each action.

The main task of observing and analyzing the situation is to eliminate loss of working time. To this concept include those actions that are carried out during work, but are not aimed at the direct performance of duties. Eliminating waste helps improve work efficiency and performance.

1. calendar fund(T k) is equal to the number of calendar days for a certain calendar period (month, quarter, year). It can be calculated for the entire number of workers, a group of workers of an enterprise (workshop, site) and on average per worker (in man/days or man/hours).

In person/days: T K = D K x R SS;

In man/hours: T K = D K x R S x P S,

where D to - the number of calendar days in a given period;

R ss - average headcount workers in this period (persons);

P s - the average set duration of the shift (hour).

2. Personnel (nominal) working time fund (T tab) is defined as the difference between the calendar fund of working time of workers (in man / days or man / hours) and the number of holidays (T prz) and weekends (T in) man / days (man / hours):

T tab \u003d (T to - T prz - T in) × R ss (person / day)

T tab \u003d (T to - T prz - T in) × R ss × P s (person / hour).

3. Maximum possible the working time fund (T max) characterizes the potential value of the maximum possible use of the working time fund of workers in a given period, except for weekends, holidays and time for regular vacations (T o), and is determined by:

In person/days:

T max \u003d T to - (T prz + T in + T o) × R ss

T max \u003d T tab - T about × R SS;

In person/hours:

T max \u003d T to - (T prz + T in + T o) × R ss × P s

T max \u003d T tab - T o × R SS × P s.

4. Planned effective the working time fund (T rv) is less than the maximum possible fund by the amount of the planned absenteeism of workers for good reasons (absenteeism due to illness and childbirth, time for the implementation of state and public duties, duration of study holidays, etc.). The duration of the planned effective working time fund can be determined on the basis of the working time balance using the following formula:

T rv \u003d (T to - T in - T prz - T o - T b - T y - T g - T pr) × P cm - (T km + T p + T s) (person / hour),

where T k is the number of calendar days in a year;

T in - the number of days off in a year;

T prz - the number of holidays in a year;

T about - duration of the next and additional holidays (days);

T b - absence from work due to illness and childbirth (days);

T y - the duration of study holidays (days);

T g - time for the performance of state and public duties (days);

T pr - other absences permitted by law (days);

P cm - the duration of the work shift (hours);

T km - loss of working time due to a reduction in the length of the working day for nursing mothers (hours);

T p - loss of working time due to the reduction in the length of the working day for adolescents (hours);

T with - loss of working time in connection with the shortened working day on holidays (hours).

Quantity non-working days for good reasons (T b, T y, T g, T pr, T km, T p) is determined, as a rule, on the basis of the average data of the report for the past year and in accordance with labor legislation. An example of calculating the planned effective working time fund is presented in the table.

Calculation of the planned effective annual fund of working hours

	Designation		Watch
calendar fund
Weekend
Holidays
Nominal Fund
Absenteeism Including: a) regular and additional holidays; b) illness and childbirth; c) study leave; d) performance of state and public duties; e) other absences permitted by law
Loss of working time during the working day for good reasons Including: a) breaks for feeding children; b) shortened working hours for teenagers; c) shortened working hours on public holidays Planned Efficient Fund Average working day

The average established length of the working day is calculated as an arithmetic mean value, weighted taking into account the officially established length of the working day by the number of individual groups of workers.

Example

At the enterprise, 55 people have a working day of 8 hours with a 5-day working week and 50 people have a 7-hour working day. An effective fund is 219 days. Then the average length of the working day, taking into account 8 pre-holiday days per year for each category of workers, is equal to:

The average working day for a company is:

For some categories of workers (working in hazardous areas of production, for adolescents and other groups), the length of the working week and, accordingly, the working day has been reduced. Distinguish between the full duration of the working day, that is, taking into account overtime hours worked, and the normal length of the working day (excluding overtime hours worked).

Overtime- hours worked in excess of the statutory hours of work, including hours worked on weekends and holidays, unless other days of rest are provided for them.

The differences between planned and actual working time funds are shown in the figure.

Annual working time fund It is determined by the duration of the working day (week) and the number of working days in a year. For 2002: with a 40-hour work week - 2001 hours, with a 36-hour work week - 1806 hours		Planned loss of working time — annual leave, additional holidays(study, childbirth), illness (taking into account preventive measures), the performance of public duties, etc.		Actual working time fund Less than the annual fund of working time by the amount of planned and unplanned losses. Includes actual overtime hours worked.
		Unscheduled loss of working time- absenteeism with the permission of the administration, distraction to work not related to the main activity, absenteeism (absence from work); delays, delays, etc.

When calculating the payroll number of employees, as a rule, the planned effective working time fund is used.

On the basis of the data contained in the balance of working time, it is possible to calculate the coefficients for the use of working time funds: calendar, time, maximum possible, planned effective. All of them are calculated in the same way according to the following formula:

They show how much of the respective time pool was actually used.

VC. Sklyarenko, Ph.D. economy sciences, prof. REA them. G.V. Plekhanov

To determine the need for personnel, it is necessary to take into account such a total indicator as the working time fund, that is, the total planned or actual working time of one employee during the year, quarter, month (Employee Working Time Fund). There are calendar, nominal and useful fund of working time.

Calendar fund of working time- the number of calendar days of the planned or reporting period. The structure of the calendar time fund as an initial indicator for determining the working time fund is presented in the form of a figure:

Figure - The structure of the calendar fund of working time

Timesheet (nominal) working time fund- calendar fund of working time minus weekends and holidays for the same period.

The maximum possible fund of working hours- maximum working time, which could be worked out in the organization in the reporting period in accordance with labor legislation with a given number of employees:

Maximum possible time fund\u003d Calendar fund of time - weekends and holidays - annual holidays.

These indicators, necessary to calculate the average number of days and hours of work per worker per year (quarter, month), are determined on the basis of the balance of working time per worker.

labor law The Russian Federation regulates the duration of the working week in hours (40 hours as a baseline). However, for some categories of workers, the legislation provides for a reduction in the length of working hours per week:

For employees working with harmful conditions labor - no more than 36 hours;

For employees aged 16 to 18 - no more than 36 hours;

For teenagers aged 15 to 16, as well as for students aged 14 to 15 working during the holidays - more than 24 hours.

The presence in the organization of such categories of personnel, as well as employees who have benefits for the duration of working hours during the day (nursing mothers; mothers with disabled children under 16; persons caring for sick family members in accordance with a medical report, etc. .) leads to the fact that the nominal duration of the working day will be somewhat less than the organization's working hours, for example, 7.8 hours instead of 8 hours a day.

Useful Fund of Working Time is determined by subtracting from the nominal working time fund the number of absences (absences) from work in days in the same period.

Balance of working time per worker per year(with a 40-hour work week):

№	Working hours	Qty
1.	Calendar fund of time, days
2.	Number of non-working days Including: - days off - holidays
3.	Nominal working time fund, days (p. 1-p. 2)
4.	Absences from work, days - total Including: - regular and additional holidays - study holidays- maternity leave - absenteeism due to illness - other absenteeism permitted by law - absenteeism with the permission of the administration	18,2 1,4 0,8 6,1 2,4 1,1
5.	Useful working time fund, days (p. 3-p. 4)
6.	Nominal working day, hour	7,67
7.	Time lost due to shorter working hours, hours - total Including: - breaks for breastfeeding mothers - shortened working hours for teenagers	0,03 0,01 0,02
8.	Average working day, hour (p.6-p.7)	7,64
9.	Useful working time fund of one worker, hour (p. 8 * p. 5)	1665,5

The development of a balance of working time is also important for analyzing the structure of the working time fund, identifying reserves for its more efficient use as a result of reducing downtime, loss of time both in the organization as a whole and in certain categories personnel. Depending on the specific working conditions in the organization, the nomenclature of the articles of the balance of working hours may change.

Coefficients for the use of working time funds

Flexible working hours

Flexible Working Hours (GDV)- the establishment of a fixed length of working time per week, decade, month, with the provision of the employee himself to vary the length of the working day.

In accordance with Art. 102 of the Labor Code of the Russian Federation when working in the GDV mode, the beginning, end or total duration of the working day is determined by agreement of the parties.

The employer ensures that the employee works out the total number of working hours during the relevant accounting periods (working day, week, month, etc.).

1. GDV is introduced in subdivisions in order to increase the efficiency of working time, a more successful combination official duties and personal needs.

2. The right to work under the GDV is granted to advanced workers who conscientiously perform production tasks who do not have violations of labor discipline and public order.

3. Depending on the specifics of work in departments, the following can be established: flexible working day, flexible working week, flexible working month.

4. Schedule for the start and end of work under the conditions of the GDV:

Within flexible hours, employees have the right to choose the start and end time of work at their own discretion, taking into account production needs. The maximum working day should not exceed 10 hours.

All workers are required to work in their places during fixed hours.

Under the conditions of a flexible week (month), employees have the right to partially transfer working time (flexible) from one day to another, while observing the established duration of the working week (month).

5. The management of the subdivision has the right, in case of production necessity, to temporarily cancel the GDV regime for individual employees or teams of a site, workshop, bureau, laboratory, department.