The balance of working time is a system of indicators that are specified in the planning of the enterprise's work. These indicators can characterize the resources of the working time of workers, their distribution in terms of costs and use. The calculation of the balance is carried out to identify the factors of increasing the productivity of workers in the course of the most rational use of time.
Instructions
Step 1
Form a planned balance of working hours. Conduct an assessment of the possibility of changing the amount of working productive time. At the same time, it is necessary to take into account the change in the number of days when employees did not go to work (for good reasons) and the projected decrease in various losses of working time.
Step 2
Fill in the actual (reporting) report on working hours. Analyze the indicators of this balance of working hours. This will allow you to identify the reasons for the deviation of the actually used working time from the planned targets. With the help of the analysis carried out, you will be able to develop the necessary measures in the future, which will be aimed at eliminating deficiencies and applying positive experience.
Step 3
Calculate the balance of working hours per average worker. At the same time, try to distribute the working time itself among all types of expenses, summarized in 3 fundamental groups. The first of them should include costs that characterize the useful working time that was used for its intended purpose.
Step 4
Calculate the second cost group. It consists of the amount of working time not used in the production activities of the company for any valid reasons (for example, vacation: for study, for pregnancy, childbirth, regular, additional, at the time of execution of public duties). In the calculation of these costs, include the breaks that occur within the working day.
Step 5
Determine the value of the costs of working time for the third group. It includes all other costs of working time (absenteeism, absenteeism with the permission of the manager, in-shift downtime).
Step 6
Calculate the standard costs. As a rule, they can be taken from time standards or according to the results of the working day of your best employee. In the event that there is no such data, then subtract from the actual costs eliminated losses and the value of irrational expenditures of working time.
