How to calculate man hours in a music school. Examples of problem solving

And to obtain financial benefits, you need to calculate how many man-hours were spent. This coefficient is intended for accounting, as well as the organization's statistics department to determine the duration of an individual's stay at the workplace.

For your information

Also, the calculation of man-hours can be used to determine the productivity and performance of the company per unit of time. This ratio is often used by accountants and employees of the statistics department.

The concept of the term

man-hour- this is the amount of labor time, which is proportional to the hour of work of a person.

Additional Information

It is often possible to make a qualitative assessment of the work with this coefficient, which ultimately helps to make up how many people will be needed to complete the assigned task within the required time frame.

A man-hour is a cost indicator that is often necessary when putting together lengthy jobs on a heavy schedule. All labor costs must be recorded by timekeeping.

Attention

The indicator shows only working hours. It does not include lunch during the working day, but also other time free from work. This coefficient is an estimate that shows how quickly a task will be completed, and not a system by which people are calculated. The function of calculating man-hours is analysis, planning.

Correctly assessing the efficiency and distribution of power in the enterprise is a very important, and at the same time difficult task. Due to the calculated coefficients, it is possible to significantly increase the productivity and profitability of the company. All superior members of the enterprise must use these criteria. The results obtained allow us to optimize labor and increase the efficiency of employees. The criterion is calculated using simple formulas.

Formula for calculating man-hours

Department of Statistics, calculation of the number of man-hours is mandatory. This is indicated in accordance with legislation No. P-4 "Information on the number and wages of employees." To know how man-hours are correctly counted as statistics, you need to know a simple formula.

HH \u003d H 1 + H 2 + ... + H N.

Let's analyze the data: HH - man-hours;

H N - the time spent by a person on work.

How to calculate man-hour for statistics?

The total number of man-hours is the product of the number of people and the time that will be put aside for work. Roughly, the calculation is as follows. 40 working hours form: 1 person can work 40 hours, 2 already 20, 4 10 and so on. This time must be included.

Additional Information

When statistical data on production are available, this will make it possible to analyze how much time the workers will be able to complete this or that task. Also calculate the approximate amount of financial costs that need to be invested to complete the task, the price equivalent or the number of people who need to be involved in the task in order to complete it on time.

When calculating the man-hours ratio for statistics, there are data that are not taken into account:

• the time spent by people of all holidays;
• the process of changing qualifications, in the process of which there is a separation of work;
• temporary disability of a person;
• simple;
• the time of mothers' breaks for taking food by the child;
• the time of reducing the working hours of some employees, which is consistent with the law of the Russian Federation.
• hours spent on strikes.

These temporary criteria and others where employees are exempted from work, regardless of the salary or not.

Calculation for quarterly statistics

Everything is simple here too. Calculation of man-hours for quarterly statistics is carried out in the same way as for other parameters. The general formulation is as follows: the number of employees must be multiplied with the working time per day and the totality of days.

This formulation can be shown with an example. 10 employees work for 8 hours, and for the full 4 weeks 20 working days came out. It turns out that 10*8*2=1600 man-hours. And now we will give the same example for calculating the quarterly coefficient: 10 * 8 * 60 \u003d 4800 hours.

How to calculate the number of man-hours for statistics per year?

To calculate man-hours for 12 months, you need to sum up all the time that was worked out during working days. It should take into account such indicators as overtime hours, business trips, and work in several positions in one enterprise.

What should not be considered when calculating:

• sick leave;
• absence from work for a good reason;
• maternity leave;
• legal leave;
• reduced working time;
• with advanced training;
• during strikes;
• other reasons why the employee cannot stay at the workplace.

As a result, the sum of the indicator includes the time of work of all workers. If it is necessary to calculate the amount for the working year, the formula is very simple, like this: HCHY \u003d CHG1 + CHG2 + ... + CHGN. Of them:

HHY - the total time for the year;

HGN is the total amount of time worked by an employee in a year.

Per month

The calculation of man-hours for a month is carried out in a similar way as for a year, but a little easier, because. count a little less. The formula for calculating the coefficient for the month is as follows: Kchdn = ∑Khh / Prab, of which:

Kchdn - a set of working hours of employees;

∑Khchas - a set of labor hours for 4 weeks;

Prab - the length of the working day.

Often, the statistics department needs to keep a list of the calculation of the hours of employees who did not work all day. Here the formula changes slightly and becomes proportional to output:

• first you need to calculate the total number of man-days;
• then we calculate the average number of employees who work part-time, while the conversion should be full-time.

As a result, the formula for calculating man-hours looks like: C / C the number is incomplete. = Kchdn/Kdn, of which

C / C number is incomplete. - the average number of employees who work part-time per month;

Kchdn - a set of mining;

Krdn is the number of days in a month.

Calculation of man-hours with a shift schedule

If the company employs specialists not full time, then it is necessary to make slightly different calculations. The calculation of man-hours with a shift schedule can be carried out according to the following example: the company has a director, an assistant secretary, two accountants, 3 sales agents, 4 employees who work at the enterprise for 3.5 hours a day. When considering this case, you can use the standard calculations: 7 * 144 = 1008.

For other employees, the calculation is carried out as follows: 4* (4*18) = 288. When one sales agent leaves the company, the calculation is made as follows: 1* (8*5) = 40.

The nuances of the calculation

When calculating the number of hours worked by employees, there are often small problems that need to be taken into account:

1. If employees are on vacation, away for work, due to illness, or do not work all day, this greatly complicates the calculation. In this case, it is necessary to use the accounting of actually worked hours, and not the whole working day.
2. Sometimes workers do not stay for the whole working day. In such cases, the coefficient is calculated individually for each person, and as a result, all numbers are summed up.
3. For a real calculation, you need to keep a time sheet in which labor time will be written. It contains information about the working hours of each worker. When arriving at work, the employee indicates the time of arrival, and when leaving, the time of departure. This is necessary to account for the actual hours worked.
4. The total of man-hours is compiled from the output of all workers of the enterprise.
5. In order for the number to be accurately calculated, it is necessary to take away lunch time, the restoration of technical equipment, as well as the delivery of necessary items to the enterprise.

Calculate the efficiency of labor time - one of the urgent tasks for modern organizations. If you know how many hours it will take to complete a particular job, you can debug the execution process and increase overall labor productivity.

According to the rules referred to in art. 91 of the Labor Code of the Russian Federation, each employer obliged to lead accounting of time for all units of working personnel. For these purposes, companies have created a time sheet that is assigned to each employee.

Such documentation is maintained special department for each division of the organization. These calculations allow you to appoint a salary and keep all sorts of company statistics.

There are also situations when one time sheet is not enough, especially if the company is engaged in multi-level production that requires separate estimates. At the same time, it becomes important correctly determine the units of accounting time, which correspond to one hour of work of one employee or calculate man-hours using a universal formula.

Man-hours: what is it and why are they introduced

The concept of "man-hour" - one hour per employee. Simply put, these are labor costs that are produced for the implementation of one operation by one employee.

For a better understanding, we present simple example: packer Svetlana Arkadyevna packs 40 packs of dumplings in 1 hour. When it comes to the real situation, things get more complicated. And the value of man-hour for each specific case will be different.

This accounting unit optimal for planning working hours and identifying the number of employees required for a particular job. For example, the situation with the packer above helps the dumpling shop management to easily calculate the average number of employees needed to pack 400 packs of dumplings in 1 hour of work. It's only 10 people.

Among other things, such a unit of account allows you to determine deadlines for different types of work if the company has a certain number of employees.

For example, if there are only 5 packers instead of 10, in this situation the administrator cannot sell 400 packs to wholesalers, which will be packed in 1 hour of work. The time of the production operation is extended by 2 hours.

If we draw a general conclusion from all that has been said, this unit of labor costs is necessary for multi-stage work requiring mandatory compliance with the deadlines for each of the production operations.

If you know the time spent on the performance of a certain amount of work by one employee, it becomes possible to calculate the exact number of hours and the number of specialists for each stage of the production process.

When deadlines are strictly allotted for certain tasks, management can use similar formulas and calculations to optimize labor.

According to the legislation, as worked man-hours not accepted to count periods:

• internships and vacations of employees;
• sick leave;
• production downtime;
• maternity and nursing leave;
• reduced working days;
• strikes;
• other cases of absence of employees at their workplaces, regardless of the safety of wages.

The simplest formula and complicated calculations

The simplest of all the proposed calculation formulas is as follows:

K * T = Hh, where

hh- number of man-hours, K- the number of employees who work on a specific task, T - the period of time to complete the task.

Companies are required to submit reports to the Federal Tax Service, the Pension and other funds of the Russian Federation, and also regularly notify Rosstat about the number of employees and their salaries. The accounting department of the company for sending information in accordance with the Order of Rosstat No. 407 of 07/24/2012 fills form P-4 and other related forms.

This paper indicates the number of all worked shifts. Overtime (worked over holidays) and business trips are added to the amount of time taken into account. For example, 8 specialists officially work in a company in a full shift, and 4 of them worked on holidays (let it be May 3 and 4) for 4 hours. The calculation will be as follows:

4 * 144 + 4 * 152 = 1184

For statistics

Summarized number of man-hours used when identifying various types of statistical data on the basis of relevant reporting documentation. A vivid example of this is a situation where an organization needs to transmit information about the number of the company, the salary of various categories of personnel and the hours worked for a certain period.

Accounting for the indicator for statistical data when filling out the P-4 form is carried out according to the following formula:

Hh = Ch1 + Ch2 + ... + Chn, where

hh- the number of man-hours worked, Chn- the time for which the next employee works.

The indicator calculation includes all overtime and travel expenses that are included in the schedule.

Organization with part-time employees

In the case of companies that have both full-time and part-time employees, it often becomes necessary to additional calculations. If, for example, an enterprise employs 3 accountants, 4 managers, 5 middle managers for a 3.5-hour shift per day, the calculations will be as follows:

For the remaining 4 specialists, the calculations are as follows:

4 * (4 * 18) = 288

When one accountant is dismissed on May 12, the above formula for him determines the following value:

1 * (8 * 5) = 40

Case Studies

№1 . Let there be 200 employees in the production shop at the factory. Consider the calculation of the indicator for June:

200 (workers) * 8 (shift time) * 24 (working days this month) = 19200 (man-hours)

№2 . To calculate the desired value, the total number of hours worked per day allocated to each employee should be used in the time sheet. If we consider a small organization that employs 12 people in a standard 8-hour shift, the daily time limit will be:

12 * 8 = 96 man hours

The result must be multiplied by the number of days in the month:

№3 . The company writes off 3 people. In July, the norm of working time is 20 days, with a 40-hour week - 167. One employee closed the time sheet this month, another 1 worked only 144 hours (on July 24-26 he took leave without pay) and 2 employees worked 64 hours (with part-time work for 4 hours a day) and 18-20 ended up on sick leave, i.e. missed 3 business days).

The company also employs 1 part-time worker. In June, he worked 80 hours (20 working days of 4 hours). So, the total number of man-hours for June in this organization is:

167 + 144 + 64 = 542 man-hours

If we talk about an external part-time job, then this figure is 80.

№4 . Let 9 people work in a municipal institution. Seven of them worked a full month on a 9-hour day shift. There are 21 working days in a month. So, each employee worked:

21 * 9 = 189 hours

One person worked only 99 hours. was on vacation for 10 days:

(21-10) * 9 = 99 hours

The third employee worked 180 hours and worked 4 hours of overtime:

189 * 9 + 99 + 193 = 1993 man-hours

The concept of labor costs in calculations

In addition to the accepted man-hours, there is the concept "labor costs", the formula of which is calculated by a similar calculation algorithm. The only difference is that a specific amount of time and labor units used are set for the work process (the calculation includes the cost of a certain work per hour).

Labor costs in general calculations are labor intensity, the formula of which is:

Tp \u003d Tz / About, where

Tp- laboriousness, Tz- labor costs About- the amount of work performed.

The indicator of labor intensity is different types:

• complete (total);
• technological (calculated on the basis of the stages of work, the number of parts, products, etc.);
• production (expenses of workers for one product).

To this list is added the labor intensity of maintenance, which is allocated to auxiliary work processes related to the maintenance of production, as well as the labor intensity of management.

If we draw a conclusion about the difference between man-hours and labor costs, the difference lies only in the indicator of labor or time taken as a standard.

Where applicable

Accounting for man-hours and their cost is maintained in all organizations where employees are present. This value shows the hours allotted for work and actually worked hours of all personnel. Take into account different kinds of time:

• calendar- the period of work of the staff, taking into account weekends and holidays;
• personnel- the time of the previous indicator, minus days not intended for work;
• maximum- the number of hours possible for the implementation of work by each employee for the reporting period;
• real- the time during which the employee performs his activity in fact.

Another appointment of man-hours is used for calculating labor time, which is calculated by the formula:

K = Td / Tdr, where

K- time allotted for work Td- actual hours worked TDR is the optimal number of hours.

Other similar quantities

This category of indicators includes man-day- working time in a day, which on average lasts 6, 8, 9 and 12 hours. This indicator does not depend on the actual time worked and is most often used for planning projects with a possible long period of their implementation.

The day is used in the calculation of data such as:

• the number of shifts worked;
• the number of appearances and absences;
• downtime at work.

• the days the employee is at the workplace and the performance of his direct duties;
• periods of business trips;
• cases of full-day downtime, due to which employees performed related work.

As full day downtime is understood as a whole working day when a specialist appeared to perform his duties, but was unable to start due to circumstances beyond his control.

The latter may be a lack of resources or equipment failure. Often in such cases, the management of the organization warns employees in advance about the problem situation and allows them to miss the working day.

If you calculate the total number of attendances, you should determine the sum of all days worked and downtime. Absences are counted based on the following types of employee absence from the workplace:

• internship and vacation;
• absence due to illness;
• absences from work related to the performance of public duties;
• absence at own expense (without saving salary);
• absenteeism (absence without good reason), etc.

On the basis of a man-day are built auxiliary quantities:

• a week— 5 or 6 man-days, depending on the main value;
• month— 20-24 calendar days of working time;
• quarter— 3 working months;
• year and other meanings.

Cost for 2018

The indicator is calculated from the number of employees who are busy performing a particular job and the number of hours that they actually closed behind them.

If a specialist in 2018 fulfilled the full norm of the allotted time according to the worksheet of a 40-hour work week, the number of man-hours will be equal to 1970 .

With the number of personnel at the enterprise equal to 20 units and full compliance with the allotted norm, the annual value of man-hours will be equal to 39400 .

It is important to remember that the number of man-hours per year should be calculated on the basis of timesheets and other documents on the accounting of working time by calculating the sum of the hours allotted for the performance of the duties of each specialist. This means that you can calculate the annual value of man-hours based on following algorithm:

HChg \u003d CHG1 + CHG2 + .... + CHn, where

hhg- the total number of man-hours worked per year by all employees, CHN is the total time during which the n-th specialist actually worked.

This algorithm is the formula for calculating the actual number of man-hours worked per year. Such records can only be kept from the beginning of the next year. The number of man-hours in the current period is planned value, which is recommended only to adhere to.

The annual rate until the end of the period can only be calculated based on the production calendar, which provides information on vacations, recruitment plans and other characteristics related to the movement of work units and control of working hours.

As mentioned earlier, information on the number of man-hours worked in 2018 - only a rough forecast.

Example: for 5 employees of the company who work on a 40-hour week throughout the year with timely vacations (160 hours) and being on sick leave for about 35 hours, the calculated number of man-hours in the current year will be as follows:

(1970 – 160 — 35) * 5 = 8875

Assessment of the overall labor potential

This indicator is used to determine the general value of the possible results of labor on the basis of the joint working time fund. In simple terms, labor potential is identified using man-hours for working, partially worked and non-working hours.

It is very important to know the definition of this quantity. Why and for what purpose it was introduced, how it helps in calculating wages and hours actually worked. All this can be found below.

Definition of value

This is one of the units of calculation of working hours. It shows the amount of work performed in one hour of a certain working time. value allows you to optimize any work (production, office, etc.). Also, this unit of measurement allows you to evaluate:

1. The amount of labor required to complete a specific task.
2. Labor costs of workers.
3. Deadlines for completing a specific task.

The value of "man-hour" is approximate. It is closely related to the unit of measure "money-hour". This value is more specific and allows you to determine an equal ratio of work-salary-terms.

Example. Maria Ivanovna works as an operator in the post office. It is a labor unit - one man-hour. The working day of the operator lasts 8 hours. But on one day, Maria Ivanovna receives 50 clients, and on the other - 5. At the same time, man-hours do not change. And money-hours just determine how much labor of the employee was actually applied and what kind of monetary reward he received for this.

How to calculate man-hour

The calculation formula is:

• H \u003d X * T, Where

H - man-hours;
X is the number of employees;
T is the actual time spent doing the job.

It follows from the formula that 100 man-hours are the hours worked by a team of 20 people in 5 hours, or 50 people in 2 hours, or the work of one worker in 100 hours.

The formula for calculating the cost of a man-hour of one employee is as follows:

• C \u003d ZP: RF, Where

C - the cost of a man-hour;
ZP - wages of one employee per month (net);
RF - the number of working hours per month.

This last value (RF) does not include hours:

• vacations (annual, additional, at their own expense, etc.);
• breaks (for lunch, as well as longer breaks due to downtime of the enterprise);
• watch change;
• strikes, rallies, etc.;
• temporary absences from work (phone calls not related to work, smoke breaks, etc.).

An example of calculating the cost of a man-hour

The operator works a month for 8 hours a day. His salary for this period is 5000 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, temporary, emotional, image, target. The financial component determines the costs of the enterprise for the labor of an employee. The time component is the time spent by the employee and his assistant to complete the task. The emotional component implies the work of an employee in a team (the impact of a work unit on the working atmosphere). The image component determines the position of the new employee in the team. The target component shows the efficiency of the labor unit.

Where does this calculation apply?

And its value is applied in all enterprises, organizations, companies, etc., where there are hired workers. It determines the working hours of all employees. It is determined using calendar, timesheet, maximum possible and actually worked hours.

• Calendar - the sum of the hours of the employee (team) for the reporting period, including holidays and weekends.
• Timesheets are the same calendar days, but minus holidays and weekends.
• The maximum possible - those that an employee (team) can master for a certain period.
• Actually worked - those for which a specific task is performed without excommunication.

Also, this unit of measure is used in the calculation of the coefficient of use of working time, the formula of which is as follows:

• K \u003d Td: Tdr, Where

K - one labor unit;
Td - worked man-hours;
Tdr - the maximum possible hours worked.

Labor costs and man-hours

There is also such a thing as standard labor costs (man-hours), the formula of which is determined in the same way as ordinary man-hours. The difference lies in the fact that a certain work has a norm of time and labor units involved (this also includes the standard cost of work for 1 hour of a certain activity).

Labor costs are a constituent quantity in the definition of which is as follows:

• Tr \u003d Tz: About, Where

Tr - labor intensity;
Tz - labor costs (man-hour);
About - the volume of production (work performed).

Labor input can be: total (the sum of all labor inputs), technological (calculated by stages - assemblies, parts, products, etc.), production (worker costs for one product), as well as service labor input (labor costs of auxiliary workers who service production) and management (labor intensity of the authorities).

Similar quantities

Such quantities include man-:

• day (for one working day, which can last 8 hours, and 12, and 4) - this value does not depend on the hours actually worked, it is most often used when planning long-term projects;
• week (equal to five man-days), depends on the previous value;
• month (for one working month, which is equal to 24 man-days);
• quarter (for three working months);
• year (for the entire working year) and so on.

These values ​​are included for a more convenient calculation of the work of employees. For example, for a company's payroll. This makes it possible to calculate employees, determine wages, calculate attendance and absences (absenteeism).

Evaluation of labor potential

This unit of measure allows you to determine the volumetric value, which, in turn, is set through the aggregate. That is, the assessment of labor potential is determined by calculating man-hours for working, non-working and partially worked time. Man-hour is an indicator of the volume of work of full-time workers, as well as those who are not employed all the established working hours. This indicator most clearly reflects the dynamics of the enterprise and is stable as a calculated value.

How to assess how much labor and working time is invested in a particular project, production or technical work, how much working time is spent on fixed and overtime, how efficiently is the time of your employees spent? This question has been asked by many people since the first industrial revolution. For evaluation, such a simple indicator as man-hours is used. How to calculate man-hours? Let's try to figure it out.

Calculation in conventional units

A man-hour is a conventional unit of working time that reflects all the time actually spent by an employee or a group of employees on time and overtime to complete a task. The calculation of a man-hour is as follows: you need to multiply the number of employees involved in the task by the number of hours they spent on work. Knowing how many man-hours are required on average to solve certain tasks, you can predict the costs of project implementation, estimate the required number of employees and schedule projects, and imagine the scale and complexity of the task.

Man-hours is a relative concept, it does not include holidays (administrative or educational), sick days, lunch breaks or other non-working hours. In addition, this is not the only unit of time calculation. There are also man-days, which are equivalent to eight man-hours, man-weeks (five man-days), man-months (20 man-days), and man-years. There are days when an employee does not immediately take up duties, there are months when 10 out of 30 calendar days can hardly be considered working. Therefore, today man-hours remain the most accurate unit of measurement of working time.

How to calculate man-hours

Most often, the concept of man-hours is used in accounting and personnel records when collecting information about the number and wages of employees. Here, a man-hour is a unit of working time that corresponds to an hour of actual work. The calculation of man-hours worked is carried out taking into account fixed and overtime work, including those spent on holidays and weekends in the main or combined position. The time of intra-shift downtime, breaks, the time of absence of employees at the workplace, sickness and vacations are not taken into account.

How to count man-hours? Suppose your organization has 8 people, and there were 21 working days in the billing month. With a 40-hour work week, the total working time will be 334 man-hours.

Calculating man-hours will help you avoid disagreements if employees work overtime by agreement, if the working day is not standardized, and also if employees leave the workplace for reasons not related to production.