In order for an enterprise to be able to effectively use labor resources, a system of indicators is needed that characterizes qualitative and quantitative changes in the composition and structure of personnel. The quantitative characteristic of the organization's labor resources is measured by indicators of the payroll and average number of employees.
Instructions
Step 1
Before proceeding with the calculation of the average annual number of employees, please note that the payroll includes all permanent, temporary and seasonal workers. At the same time, an entry is made in the work record for hiring. Each employee can be on the payroll of only one enterprise. The payroll includes all employees who are employed and who did not show up for work for various reasons (illness, vacation, etc.).
Step 2
In addition, you should be aware that when calculating the average number of employees, the work of external part-time workers is taken into account. These include persons who are on the list of another company, but do part-time work in this company for no more than 0.5 rates. The staff of the enterprise may also include persons performing work under contracts. For the duration of the contract, they are considered permanent workers and are taken into account when calculating the average number of employees, not taken into account when determining the average.
Step 3
So, you can define the average number of employees per month as the ratio of the calendar fund of working time (man-days) to the number of calendar days of the month. In this case, for weekends and holidays, the number of the day preceding the weekend or holiday is taken into account.
Step 4
Since for each day the number of employees includes those who have appeared and who did not appear for work, the average number of employees per month can be found as the ratio of the sum of attendances and absenteeism to the number of calendar days in a month.
Step 5
You can find the average number of employees for any period as the sum of the average monthly number, divided by the number of months in the period under review. So, the average annual number of employees is determined by adding their average monthly number for all months of the year and dividing by 12.
Step 6
Please note that the average number of employees differs from the average number of employees. It includes the calendar fund of part-time workers and persons working under contracts.
