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 actually worked time. All this can be found below.

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

- The required amount of labor expended for the performance of a specific task.
- Expenses for labor of workers.
- Terms of the specific task.

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

Example.Maria Ivanovna works as an operator in the post office. It is a work unit - one man-hour. The working day for the operator lasts 8 hours. But in one day Maria Ivanovna receives 50 clients, and in the other - 5. However, the man-hours do not change. And money-watches determine exactly how much the worker's labor was actually invested in and what kind of compensation he received for this.

The formula of calculation is as follows:

- X = X * T,
*Where*

Ч - man-hours;

Х - number of employees;

T is the actual time spent on the job.

It follows from the formula that 100 man-hours are 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 per man-hour of one employee is as follows:

- U = ZP: RF,
*Where*

C is the cost per man-hour;

ЗП - wages of one employee per month (net);

RF - the number of working hours per month.

This last value (RF) does not include the clock:

- holidays (annual, additional, at own expense, etc.);
- breaks (for lunch, as well as longer breaks due to the downtime of the enterprise);
- change of watch;
- strikes, rallies, etc .;
- temporary exemptions from work (phone calls, not related to work, cigarette breaks, etc.).

*Example of calculating the cost of 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 for 19 days (in fact). The cost of man-hour of the operator will be: 5000: 19: 8 = 33 (ruble / hour).

Calculation of man-hour, or rather its value,depends also on some components: financial, time, emotional, image, target. The financial component determines the costs of the enterprise for the work of the employee. Time component - the time spent by the employee and his assistant for the task. Emotional compound implies the work of the employee in the team (the effect of the work unit on the working atmosphere). Image component determines the position of the new employee in the team. The target composite shows the efficiency of the work unit.

Calculation of man-hour and its cost is appliedat all enterprises, in organizations, companies, etc., where there are hired workers. It determines the working time of all employees. It is determined by means of calendar, time-table, maximum possible and actually worked hours.

- Calendar - the amount of hours of the employee (team) for the reporting period, including holidays and weekends.
- Scheduled - this is the same calendar, but minus the holidays and weekends.
- The maximum possible - those that can overpower the employee (team) for a certain period.
- Actually worked-out ones are those for which a certain task is performed without exemptions.

Also, this unit of measure is used in calculating the utilization factor of working time, the formula of which is as follows:

- К = Тд: Тдр,
*Where*

K is the coefficient of working time use by one work unit;

Td - spent man-hours;

Тдр - the maximum possible hours worked.

There is still such a thing as normativeMan-hours (man-hours), the formula of which is determined according to the same scheme as ordinary man-hours. The difference is that a certain amount of work has been set for the time and the work units involved (this also includes the normative cost of working for one hour of a certain activity).

Labor costs are a component of the definition of labor intensity, the formula of which is as follows:

- Tp = T3: Oh,
*Where*

Tr - labor intensity;

Тз - man-hours;

About - the volume of production (work performed).

The complexity is:full (the sum of all labor intensities), technological (calculated by stages - nodes, parts, products, etc.), production (costs of workers for one product), and labor-intensive maintenance (labor costs of auxiliary workers that serve production) and management (the complexity of the bosses ).

Such values include man-:

- day (for one working day, which can last 8 hours, and 12, and 4) - this value does not depend on the actual hours worked, most often it is used in planning long-term projects;
- a week (equal to five person-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 whole working year) and so on.

These values are made for a more convenientcalculation of labor of workers. For example, for the time sheet of an enterprise. This makes it possible to calculate the full employment of hired workers, determine wages, calculate attendance and absences (absenteeism).

This unit allows you to definethe volume of labor potential, which, in turn, is established through the aggregate fund of working time. That is, the assessment of labor potential is determined by calculating man-hours for working, non-working and partially worked time. Person-hour is an indicator of the volume of labor of full-time employees, as well as those who are not employed all the established working hours. This indicator most clearly reflects the dynamics of the work of the enterprise and is stable as an estimated quantity.

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