At present, in the conditions of the crisis state of many enterprises in modern Russian realities, the question repeatedly arises of the possibilities of finding directions for saving financial, monetary and labor resources. To this end, investigate a number of economic indicators, including indicators of the use of working time. In order to justify the saving of labor costs, they carefully study the working time of employees of enterprises and its constituent elements, as well as special indicators of its effective use, for example, the coefficient of use of working time.
In the conditions of the financial crisis in our country, management must constantly look for opportunities and ways to increase employee incentives to work, including by saving employees' work time, which is not always an eight-hour work day, as it is also expressed by an individual work schedule for an employee.
In 2016, a study was conducted by experts of the ARB Pro Training Institute group of companies, during which 2788 employees from 12 Russian companies that were located in Moscow, St. Petersburg, the Urals and Siberia were interviewed. The study showed that almost 50% of the time spent by employees is inefficient and inefficient. The following results were identified on the irrational use of working time:
- 80 minutes is spent on a "smoke break";
- 60 minutes for tea;
- 60 minutes are spent on informal communication with colleagues;
- 45 minutes to reduce labor intensity;
- 15 minutes late.
Such results are disappointing and make it necessary to revise working time schedules and eliminate unnecessary loss of working time.
Working time
Working time is the length of time an employee has been at the workplace, which is established by law in accordance with the rules of the work schedule. Accordingly, the most important condition for the company's profitability depends on the degree of completeness and rationality of its use.
Analysis value
Control over the expenditure of working time at any enterprise is a mandatory function of management, which has a number of its own characteristics, in contrast to the functions of financial or material control and accounting.
Such features are associated with the fact that working hours cannot be increased above the normative value, which, as a rule, is established by the Labor Code of the Russian Federation or the rules of the labor schedule of the enterprise. Working hours cannot be compensated by lower prices, since wages are also quite strictly regulated.
For this reason, the operating time that is available should be used as efficiently as possible.
Since the staff is one of the most important resources of the company, it must always be available for orders relating to the production process of the enterprise, it must always be in proper working condition. Otherwise, the company's total indicators (profitability, profitability) will decrease.
Evaluation of the use of employee time allows you to get all parts of the management accurate and complete information about the use of the most important resource of the enterprise, as well as the work activity of employees.
The rational use of working hours by company employees is a prerequisite, which in fact allows us to ensure the uninterrupted operation of the production process as a whole, as well as the coordinated work of its individual elements and the successful implementation of plans.
In general, the study of the working time fund (hereinafter referred to as the FRV), as well as the main coefficients, affects both the organization of the entire production process in the company and the productivity and the final result of the company’s activity - profit.
In modern conditions of economic recession with the exacerbation of social contradictions and the emergence of tension, the determination of data in the direction under study becomes especially relevant.
Goal and tasks
The main problem of domestic methods is the difficulty of specialists in solving the task due to lack of experience in this area or lack of certain competencies.
In foreign practice, the study of the working hours of employees is also very popular, since its impact on various aspects of the business practices of the enterprise is very positively evaluated, but it requires some adaptation.
The main purpose of the analysis is to develop recommendations to prevent a decrease in the volume of products and their quality.
The objective of the proposed analysis is to identify the most vulnerable moments in production that are associated with the use of labor.
The methodology for the analysis of indicators of the use of costs of working time is represented by the following steps:
- analysis of the working hours used at the enterprise and the redistribution of personnel by modes;
- calculation of the number of hours worked by employees at night (while the working capacity of the staff is low), overtime (when the working capacity of the staff also decreases);
- Further, an assessment of the effectiveness of the operating time is carried out, for this purpose, the use of the FRV is analyzed, the balance of the RV is determined and formed, the calculation of the RVF per employee is made, and also some other indicators are determined;
- at the next stage, it is necessary to understand and identify the reasons that negatively affect the FRV;
- basic measures are being developed to eliminate the identified “sick” places and options for eliminating negative consequences are proposed.
General characteristic of the coefficient
The coefficient of use of working time (hereinafter referred to as Kirv) is used to analyze and compare indicators both at the enterprise level and at the level of economic sectors. Also, this coefficient makes it possible to evaluate how the company uses labor resources and the conditions for fulfilling the main labor plan.
This coefficient is influenced by a huge number of factors that add up to a particular system. That is why various factors are used to study labor time at the enterprise, the calculation methods of which are presented below.
To calculate Kirv, you can use the data that is contained in the balance of working hours in a particular company. Primary accounting data can be used for reporting on labor.
The list of key indicators
In the production process, loss of working time often occurs. These values must also be taken into account when studying the effectiveness of the FRV. The reduction of all types of losses (both intra-shift and full-day) contributes to an increase in the utilization rate of working time.
In the process of research, several coefficients of using the costs of working time are calculated.
- The utilization of the working period is determined by the following formula:
Krp = Df / Dn,
where Df is the total number of days that one employee worked for a certain time period, days;
Days - the number of days required for one employee to work for a certain period of time, days.
- The coefficient of use of the working day is determined using the following formula:
Krd = t fu / t n ,
where t fu - the average actual lesson of the working day, hour;
t n - the average duration of the working day, hours.
- The integral coefficient is universal and reflects the percentage of use of the working day (study period). It is represented by the following formula:
Kint = Krp * Krd * 100;
This indicator is calculated based on the definition of the two previous factors.
- The integrated load factor of jobs and shifts is determined by the following formula:
Kizrm = Krs * People's Republic of China,
KRS - the coefficient of use of the shift regime, which can be calculated by dividing the coefficient of shift to the total number of shifts in the enterprise according to the existing labor regime;
People's Republic of China - the coefficient of continuity, defined as the ratio of the number of employees in the most completed shift to the total number of jobs.
- The shift factor can be calculated in two ways:
1. on a specific date:
Xman dates = Cho / H,
Cho - the number of workers according to all shifts, people .;
H - the number of workers in the most filled shift, people.
2. for the calendar period:
Ksman per = Ds / D,
where Ksman lane - shift factor for the calendar period;
Ds - the number of days worked for the reporting period in all shifts, person-days
D - the number of days in the most completed shift, man-days.
- The utilization rate of downtime is determined by the following formula:
Kip = t p / (t p + t np ),
where Kip - downtime utilization rate;
t p - the number of hours used downtime, man-hours;
t np - the total amount of unused downtime, man-hours.
Main coefficients of the use of FRV and methods for their calculation
In the literature, one can find the following utilization factors of working time funds in the framework of this analysis.
- The utilization rate of the maximum possible fund of working time. It is defined by the following formula:
Kmvfrv = (TF / TMVF) * 100,
where TF - the total number of hours worked actually in the classroom hours;
TMVF - maximum possible FRV, hours.
This coefficient is necessary when it is necessary to draw the appropriate conclusions on the analysis of the FRV in the enterprise as a whole or in its individual divisions.
- The utilization factor of the time staff can be determined according to the following formula:
Ktfv = (TF / TTF) * 100,
where TTF - total FRV according to the report card, hours.
This coefficient is applied when it is necessary to carry out a comparison of the level of use of FRV in comparisons between sectors.
- The utilization rate of calendar working hours can be determined according to the following formula:
Kkf = (TF / TKF) * 100,
where tkf is the calendar fund of time, hours.
This coefficient is widely used to identify trends at the enterprise, industry level.
Indicator Trends
All of the above values of the use of costs of working time must be calculated and evaluated for several periods of time, for example, for the base year and the reporting or reporting period and planned. Next, the dynamics of indicators of the use of time costs is estimated and the growth and growth rates are estimated. Positive dynamics of the growth of the coefficients will indicate a high return on the use of employees of the enterprise; on the contrary, the negative dynamics of the coefficients indicates a decrease in the effect of the use of enterprise employees, which negatively affects the final results of the enterprise as a whole.
It should be noted that the main task of any enterprise is that the values of all of the above coefficients strive for growth, which will mean the fact of efficient use of the working time of the employees of the enterprise.
Among the measures to increase the efficiency of the above processes, the following areas can be distinguished:
- improving the structure of working time by its elements;
- reduction of employee downtime in the labor production process. To this end, measures are necessary to increase labor discipline, improve working conditions, labor protection and reduce morbidity, etc.
- continuous monitoring of working hours - at least twice a year using self-photography;
- it is necessary to keep a diary of the leader;
- daily thoughtful planning of the working day;
- delegation of authority;
- plan correction;
- minimization of costs for repetitive management functions;
- an increase in the share of operational time in the overall balance due to a decrease in the value of other elements of the time spent;
- improving the employee’s time-cost structure (for example, increasing the share of computer time);
- organization of non-standard work schedules for certain employees and professions;
- the use of time management in order to learn how to manage your time more efficiently, to increase the employee’s return on work;
- Automation of the accounting of working hours in the company using special systems. This system allows you to increase the efficiency of employees individually and the entire department as a whole. The manager will be able to control the situation over time of employees even remotely, while receiving the necessary information.
Finally
Thus, the presented coefficient of the use of working time in relation to a certain company will allow its management to determine the existing trends in the effectiveness of the use of FRV.