Planned useful fund of working time - this is calculated according to the formula the value of active and passive labor during various operations at the enterprise. In other words, this is the time period planned for the workflow for a particular calendar period, namely a month, a quarter or a year. They calculate it in order not only to establish the required number of workers, but also to identify the main indicators of the use of labor resources in a particular enterprise. For units of measure, h / h (man-hours) and b / d (man-days) are practiced.
In order to determine such a value as the annual fund of working time, it is necessary to take the calendar stock as a basis. By the number of days off in a year, if this implies an enterprise operating mode, the calendar time decreases, and the result is a time (standard or nominal) value of working time.
But the obtained value cannot be fully used to perform all labor operations. But such a concept as an effective fund of working time will be obtained when all sick leave, vacations, and so on are taken away from the value of the personnel time. In order to determine the nominal value of working time for a particular employee, all holidays and weekends and days must be taken from the full calendar time. The result is a period for performing the assigned labor operations in the prescribed manner.
The working time fund, in short, Trv, which is called planned, is determined on the basis of a specific balance of time allotted for work, according to the formula below:
Trv = Pcm x (Tk-Tprz-Tu-To-Tpr-Tu– Tv –Tb - Tg) - (Tp + Tc + Tkm) (person / hour)
- Tk - these are calendar days of the year;
- TV is a weekend in a year;
- TPRZ - these are holidays in the year;
- That is the next and additional holidays (days);
- TB - these are days of absenteeism at the workplace (illness, decrees, and so on);
- Tu are study holidays;
- Tg - this is the time spent on the performance of public and state duties (the value is determined statistically for a particular enterprise);
- TPR - these are absences that are permitted by law;
- PSM is the duration of a work shift;
- Tkm - these are shortened working days for nursing mothers;
- TP - these are shortened working days for adolescents;
- TS - these are shortened working holidays.
The number of Tu, Tb, Tpr, Tg, Tpk, Tp - non-working days for valid reasons - they are determined strictly according to the labor legislation on the basis of average statistics for the past year.
Reference Information:
As long-term accounting practice shows, approximately twelve percent of the exponential fund of working time is temporary loss. Therefore, in order to carry out rough calculations of the transition to it, a coefficient of 0.88 is required. It should be remembered that the coefficient 0.88 is statistically established in the engineering field of production. Therefore, for another company, this figure may differ significantly.