In the process of planning its activities, the company takes into account various factors and indicators. Moreover, their number directly depends on the type of activity of the organization. So, for example, companies engaged in the production of a product or providing a variety of services include an order of magnitude more indicators in the business plan than other enterprises. One of the most important is the standard hour. This indicator is the basis of the complexity of the products, which is established normatively, has a direct relationship with the volume of goods produced. In addition, it is in close interaction with labor productivity.
Normo-hour is an indicator characterizing the amount of time required to perform any work, provide a service or release a unit of output. Moreover, its value is limited by the regulatory framework. It is worth noting that this indicator affects the final cost of the goods and, as a consequence, the volume of revenue and net profit.
The calculation of the standard hour is carried out using such a well-known index as the gross number of working hours. This indicator can be determined in the following way: the number of employees in the organization engaged in the production of a certain type of product is multiplied by the amount of working time. However, the result obtained cannot be the norm for determining such a value as the standard hour. This is because these man-hours were not used with equal intense effort.
It should be understood that a certain amount of time was spent on regulated and unregulated breaks. Depending on the type of activity of the enterprise, the number of minutes of rest is set in accordance with regulatory documents. Therefore, from the total number of man-hours it is necessary to subtract the value of this indicator.
In addition, there are also downtime, absenteeism and disability. In accordance with various forms of statistical reporting, this amount of time can also be calculated and subtracted from its calculated amount of man-hours. You should also consider some more indicators. Do not forget about the time to prepare for work, as well as to complete the work process and bring the workplace in order. Knowing these indicators and the performance of people, you can calculate such a value as the standard hour.
Consider an example. 5 people are involved in the production of the product. The number of working hours of each of them is 8. According to the regulations, each employee has a legal lunch break - 1 hour, and two short breaks of 10 minutes. In addition, at the beginning of the working day to bring his place to working condition, and at the end of the shift for cleaning it takes 10 minutes, that is, a total of 20 minutes. During the month of March, not one of the workers took time off, no one was sick, and no downtime also happened. The efficiency of the production process is 115%. The cost of a standard hour is 2000 rubles. Calculate the
number of standard hours per month and determine their monetary value.
Decision:
Gross man-hours equal to:
5 people * 8 hours * 20 days = 800 man-hours.
Amount of time for regulated breaks, lunch, preparation of the workplace:
10 minutes + 10 minutes + 1 hour + 10 minutes + 10 minutes = 1 hour 40 minutes or 1.67 hours
The amount of time not used in the production is:
5 people * 20 days * 1.67 hours = 167 man-hours per month
There are no other downtimes, so the number of standard hours will be equal to:
800 people / hour - 167 people / hour = 633 people / hour
At the same time, employees use their time with greater efficiency, i.e. 633 people / hour turns into:
633 people / hours * 115% = 727.95 people / hours - this is the required number of standard hours.
Moreover, their cost is:
727.95 people / hour * 2000 rub. = 1 455 900 rub.