It is very important to know the definition of this quantity. Why and for what purpose it was introduced, how does it help in calculating wages and actually worked hours. All this can be found below.
Value definition
This is one of the units for calculating working hours. It shows the amount of work performed in one hour of a certain working time. The calculation of this value allows you to optimize any work (production, office, etc.). This unit also allows you to evaluate:
- The required amount of labor to perform a specific task.
- Labor costs of workers.
- Dates for a specific task.
The value of "man-hour" is approximate. It is closely interconnected with the unit of measurement "money-hour". This value is more specific and allows you to determine the equal ratio of work – salary – deadlines.
Example. Maria Ivanovna works as an operator in the post office. She is a labor unit - one man-hour. The operator’s working day lasts 8 hours. But on one day, Maria Ivanovna receives 50 clients each, and on the other, 5 customers each. At the same time, man-hours are not changed. And the money-hours just determine how much labor was actually applied to the employee and what kind of remuneration he received for it.
How to calculate man hour
The calculation formula is as follows:
H - man-hours;
X - the number of employees;
T is the actual time spent on the work.
It follows from the formula that 100 man-hours are hours worked by a team of 20 people in 5 hours, or 50 people in 2 hours, or one employee’s work in 100 hours.
The formula for calculating the cost of man-hours of one employee is as follows:
C - the cost of man-hours;
- salary of one employee per month (net);
RF - the number of working hours per month.
This last value (RF) does not include hours:
- holidays (annual, additional, at their own expense, etc.);
- breaks (for lunch, as well as longer breaks due to the downtime of the enterprise);
- shift shifts;
- strikes, rallies, etc .;
- temporary excursions from work (non-work phone calls, smoke breaks, etc.).
Man-hour cost calculation example
The operator works a month for 8 hours a day. His salary for this period is 5,000 rubles. In this calendar month, he worked 19 days (in fact). The cost of an operator’s man-hour will be: 5000: 19: 8 = 33 (rubles / hour).
The calculation of a man-hour, or rather its cost, also depends on some components: financial, time, emotional, image, target. The financial component determines the cost of the enterprise for the employee. The temporary component is the time spent by the employee and his assistant on the assignment. The emotional component implies the work of the employee in the team (the influence of the working unit on the working atmosphere). Image component determines the position of a new employee in the team. The target component shows the performance of the labor unit.
Where does this calculation apply
The calculation of man-hours and its cost is applied at all enterprises, organizations, companies, etc., where there are hired workers. It determines the working hours of all employees. It is determined using calendar, time, maximum possible and actually worked hours.
- Calendar - the sum of the hours of the employee (team) for the reporting period, including holidays and weekends.
- Time cards are the same calendar, but minus holidays and weekends.
- The maximum possible are those that can be mastered by an employee (team) for a certain period.
- Actually worked out - those for which a specific task is performed without excommunication.
Also, this unit of measure is used in calculating the coefficient of use of working time, the formula of which is as follows:
K is the coefficient of use of working time by one labor unit;
TD - man-hours worked;
Tdr - the maximum possible hours worked.
Labor and man-hours
There is also such a thing as normative labor costs (man-hours), the formula of which is determined according to the same scheme as ordinary man-hours. The difference is that the rate of time and the labor units involved are set for a certain job (this also includes the standard cost of work for 1 hour of a certain activity).
Labor costs are a component in the definition of labor intensity, the formula of which is as follows:
Tr - the complexity;
Tz - labor costs (person-hour);
About - the volume of production (work performed).
The complexity is: full (the sum of all the labor costs), technological (calculated in stages - units, parts, products, etc.), production (the cost of workers for one product), as well as the complexity of maintenance (labor costs of auxiliary workers who service production) and management (the complexity of the bosses).
Similar values
Similar values include people:
- day (for one working day, which can last 8 hours, and 12, and 4) - this value does not depend on the hours actually worked, most often it is used when planning long-term projects;
- a week (equal to five person-days), depends on the previous value;
- month (for one working month, which is equal to 24 person-days);
- quarter (for three working months);
- year (for the entire working year) and so on.
These values are entered for a more convenient calculation of the labor of workers. For example, for personnel records of the enterprise. This makes it possible to calculate the full employment of hired workers, determine wages, calculate attendance and absenteeism (absenteeism).
Assessment of labor potential
This unit of measurement allows you to determine the volume value of labor potential, which, in turn, is established through the total fund of working time. That is, the assessment of labor potential is determined by calculating man-hours for working, non-working and partially worked hours. Man-hour is an indicator of the volume of labor of full-time workers, as well as those who are not occupied with all the established working hours. This indicator most clearly reflects the dynamics of the enterprise and is stable as a quantifiable value.