The balance of working hours implies a system of indicators specified in the planning of labor in the company. These indicators characterize the resources of employees' working time, their distribution in terms of costs and use. This balance is drawn up to identify reserves for increasing labor productivity in the course of a more rational use of working time.
Instructions
Step 1
Make a planned balance of working hours. Analyze in it the possibilities of changing the useful amount of working time. At the same time, take into account the change in the number of days of absence by employees to work directly, for good reasons, as well as the planned reduction in various losses of time.
Step 2
Write the actual (reporting) balance for working hours. Make an analysis of this balance for working hours. It will allow you to find out the reasons for the deviation of the real use of working time from the available targets. In turn, this will help to develop the necessary measures aimed at applying good practices, as well as eliminating deficiencies.
Step 3
Calculate the balance of working time per unit of average worker. At the same time, distribute the working time itself among all types of costs, summarized in 3 main groups. The first group of costs includes costs that characterize the useful time used, which was worked for its intended purpose. The second group of costs consists of working time that was not used in production for some valid reasons (vacations: regular, for study, additional, for pregnancy, childbirth, at the time of fulfillment of certain state duties). This group also includes breaks within the working day. The third group includes all other expenses of working time (absences with the permission of the director, absenteeism, inter-shift downtime).
Step 4
Determine regulatory or projected costs. As a rule, they are taken from the time standards or according to the result of the working day of the best employee. If these data are not available, then subtract the eliminated losses and the existing irrational expenses of working time from the actual costs.
