Full labor costs for the production of zero-cycle work are calculated for each object separately. The basis for calculations is the labor costs per unit of work or the norm of time in man-hours, which are taken from the regulatory literature. Unit labor costs (or norms of time - Hvr) show the amount of labor expended per unit of work and necessary for the production of a unit of good-quality products by workers of the corresponding profession and qualifications, working in conditions proper organization labor and production. For example, for 100 m 3 of soil during excavation, for the installation of one column, for 10 m of the length of the seam to be sealed between the floor slabs, etc.
With a known actual amount of work, standard labor costs (or standard labor intensity) are determined in man-hours:
where H vr is the norm of time, taken according to the ENiR collections, man-hour.
V - the amount of work in those units for which the time norm is given.
Single normative labor costs for different kinds works are presented in collections:
ENiR - uniform norms and prices
VNiR - departmental norms and prices
MNIR - local rates and prices
The collections for the performance of each type of work provide: a complete description of the scope of work for operations, the composition of the link professional and numerical, prices in rubles, special conditions for the performance of work are indicated.
According to labor costs, you can determine the duration of each type of work in hours:
where n is the number of workers - performers of the corresponding type of work.
It is recommended to appoint a link of performers, focusing on those given in the ENiR collections. To speed up the execution of work, you can take 2-3 links, of course, linking the accepted number of workers with the size of the work area on which the workers are located and the shifts.
Calculations are given in tabular form "cap"
|
Continue. work, see | ||||
|
Rates (salary) |
for the entire volume, rub | |||
|
single volume, rub | ||||
|
Machine name | ||||
|
The composition of the link according to ENiR |
number of people | |||
|
prof., grade | ||||
|
labor costs |
for the entire volume | |||
|
units volume | ||||
|
for the entire volume | ||||
|
per unit volume | ||||
|
Rationale | ||||
|
Scope of work | ||||
|
Name of works | ||||
Let us explain some stages of the development of "calculation".
In columns 3 and 4, enter the amount of work on the object being developed in those units for which labor costs are given in the UNiR.
In column 5, you should write down the exact "address" from where the labor costs per unit of work (Nvr) are taken. For example, the entry §E 2-1-36, tab. 2, v3, K y \u003d 1.2 means the following:
E2 - used ENiR, collection No. 2,
1 - issue of this ENiR No. 1, i.e. section "Buildings and industrial facilities",
36 - the number of the paragraph in the collection No. 2, the first issue,
tab. 2 – table number, because A paragraph can have multiple tables.
c3 – the location of the cell from which the norm-time is taken; tables have alphabetic and numeric markings like a chessboard or the Sea Battle game,
K y \u003d 1.2 - coefficient of working conditions equal to 1.2; in the notes to the paragraphs or in the "Technical part" of the ENiR collection, descriptions of deviations from those working conditions for which the table is compiled are often given. If the normalized work coincides with the indications of such notes, this factor should be used.
In columns 6 and 7, enter, respectively, the norm of time in man-hours from the UNiR and the calculated labor intensity for the entire volume, also in man-hours.
In columns 8 and 9, enter the norms of machine time from the ENiR in machine hours and the calculated machine capacity for the entire volume, also in machine hours.
In column 12, enter the name and brand of the mechanism used in the performance of work, a hand-operated mechanized tool, or put a dash if nothing is used.
In columns 13 and 14, respectively, the values of wages per unit of work (rate) taken from the UNiR in rubles and wages for the entire amount of work performed are also entered in rubles.
In column 15 enter the calculated values of the duration of each work in shifts. Note that if labor costs from column 7 in man-hours are used to calculate the duration, then the result must be divided by the duration of the shift (8.2 hours).
Based on the "Calculation", technical and economic indicators are calculated:
standard labor costs of workers, man-hour
standard machine costs, machine-hour
wages of construction workers, rub.
wages of workers - machine operators, rub.
cost of production of certain types of work: excavation, assembly, concrete, etc., rub.
output per 1 worker per shift in physical units
specific labor intensity by type of work.
The total labor intensity per type of work people-cm. divided by the volume of this type of work.
The output is determined by dividing the numerical value of the indicators of the final product by the standard labor costs of workers in man-hours and multiplying by the duration work shift. The output can be determined for one worker or team and has the dimensions m 3 / person, pm / person, m 2 / person. etc.
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1 LABOR OUTPUT Labor intensity is the sum of the cost of living labor in man-hours of working time for the production of a unit of output in physical or value terms both for the entire range of output and for certain types of work and operations. The indicator of labor intensity () reflects a direct relationship between the volume of production (Q) and labor costs in man-hours of working time () according to the formula: (hours). Q Distinguish between technological labor intensity (), service labor intensity (), production labor intensity(management () and total labor intensity (). Technological labor intensity (), labor intensity) is determined by the labor costs of the main workers.
Calculation of the "man-hour" value
Info
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 component value in the definition of labor intensity, the formula 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).
/ pgs_1 / total. manual / 8. calculation of labor costs. and prod. works
Labor productivity is measured by the amount of products (work performed, services rendered) produced by an employee per unit of time. Labor productivity is the reciprocal of labor intensity, measured by the amount of time spent per unit of output. Basically, three types of labor productivity are considered: Actual labor productivity; cash productivity; potential labor productivity.
Actual labor productivity (production) is inversely proportional to labor input and is determined from directly observable data using the formula: (1.38) Where is the actual output in units of this type of product (piece, ton, m3, etc.); - actual costs of living labor in units of time (man-hours, etc.).
How to calculate the labor intensity of work
computer (Kk.p.z = 1.0). Table 1. Types and scope of work on payroll accounting No. p / p Types of work Unit of measurement Norm of time, person / hour Amount of work per year Labor intensity, person / hour Calculation of wages to employees for work performed 1 position in the statement 0.15 350 x 12 = 4200 630.0 Withholding income tax 0.15 350 x 12 = 4200 420.0 Withholding to a pension fund 0.15 350 x 12 = 4200 630.0 Withholding to the social insurance fund in case of temporary disability 0.15 350 x 12 = 4200 630.0 Withholding to the Social Security Fund in case of unemployment 0.15 350 x 12 = 4200 630.0 12 = 3780 567.0 Total 3601.5
Determination of the number of workers by labor intensity (according to the norm of time).
Planned labor costs are the planned amount of work in the project. Sometimes there are problems when estimating planned labor costs. This is because the performance of different employees can vary significantly.
Therefore, in the event that it is not known who will perform specific task, it is very difficult to estimate labor costs in absolute units. But using the average indicator of employee productivity, you can avoid (partially or completely) the problems noted. Consider how labor costs are determined in man-hours and in rubles / hour. The formula for calculating labor costs in man-hours is as follows: Hh \u003d N * T, (1.31) where Hh - man-hours; N is the number of employees; T is the actual time spent doing the job.
Labor intensity formula
Important
What are they really for? industrial enterprise? The main purpose of pre-production systems, PDM-systems, is, as you know, the storage of data about products, More PRODUCT QUALITY INDICATORS AND METHODS OF THEIR EVALUATION AT THE INDUSTRIAL ENTERPRISE Technical University”, Tambov Reviewer Dr. tech. Sciences, Doctor of Economics Sciences, More METHODS OF COST CALCULATION AND FINANCIAL RESULTS OF AN ENTERPRISE METHODS OF CALCULATION OF COST PRICE AND FINANCIAL RESULTS OF AN ENTERPRISE Pikuren Vera, Exhibition Center "Razdolie" Cost of production important indicator enterprise activities. The choice of the method of its calculation directly influences Read more
Labor intensity. distinguish between technological labor intensity (t), labor intensity
The estimated cost is the basis for determining the amount of capital investments, financing construction, setting contractual prices for construction products, and paying for completed contract work. As part of the graduation project, a local budget calculation was made for the reconstruction of a section of a quarterly heating network. The local estimate was compiled on the basis of the estimate and regulatory framework, which came into effect on January 1, 1984.
The base-index method was used to determine the estimated cost of construction and installation works in 2001 prices. Calculated indices by type of work to the base of 1984 as of April 1, 2001 (Data from RegioStroyInform). According to the local budget calculation, all costs associated with the implementation of construction and installation works are determined, which include direct costs, overhead costs and estimated profit.
When developing a local estimate, open and closed prices were taken into account according to the EPEP collections.
Abstracts / Construction and architecture / Improving the thermal and hydraulic regime of the heat supply system of the village of Pobeda, Khabarovsk Labor intensity of work in man-days. is determined by the formula: (4.9) where Hvr. - the norm of time per unit of work, man-hour; V is the amount of work in units of measurement (accepted in the ENiR); 8 - the duration of the work shift, h. The results of the calculations are given in Appendix D. 4.4. Calculation of the main technical and economic indicators.
The average construction productivity was 105%. The labor costs for the installation of the heating network were 145.01 man/day. Maximum amount workers - Nmax. – 15 people Average number of employees – Nav.
Then, the factors contributing to the occurrence of deviations are identified, their analysis and determination of the required conclusions. Among the factors that can cause the actual indicators to deviate from the planned ones, there may be qualitative changes in semi-finished products or raw materials, the qualifications of workers, etc. Types of labor intensity In accordance with the nature of labor costs, labor intensity can be classified for the following types:
- actual,
- Regulatory,
- Planned.
In accordance with the composition of costs, labor intensity can be:
- The technological, labor intensity formula includes the labor costs of only workers directly manufacturing products:
Ttech.=Tcorr.+Tdel. Here Tpovr - labor costs of employees working on time system, Tsdel.
- labor costs of employees working on a piecework system.
Calculation of the labor intensity of work people hour translation normal
Textbook Novokuznetsk 2003 UDC 658(075) More Job description responsible for energy saving and energy efficiency Job description of the person responsible for energy saving and energy efficiency Organization name APPROVED Rector (Director) Surname I.O. 201 _ d. Job description of the responsible person More details Ministry of Education and Science of the Russian Federation Federal State Budgetary educational institution Ministry of Education and Science of the Russian Federation Federal State Budgetary Educational Institution of Higher vocational education SAINT PETERSBURG STATE FOREST TECHNICAL UNIVERSITY Read more AGREEMENT ON THE APPLICATION OF ARTICLE VII OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE, 1994 AGREEMENT ON THE APPLICATION OF ARTICLE VII OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE, 1994 General introductory comment 1.
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
It is one of the units for calculating 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:
- The amount of labor required to complete a specific task.
- Labor costs of workers.
- 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 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?
The calculation of a man-hour and its cost is used in all enterprises, organizations, companies, etc., where there are hired workers. He defines working time 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 wage workers, to determine wages, calculate attendance and 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.
Advice from an Expert - Job and Career Consultant
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When drawing up a production plan for the work of an enterprise, organization important point is the calculation of the complexity of the planned work. This coefficient is also calculated to analyze the actual labor productivity of workers. Labor intensity characterizes the labor costs of workers per 1 ruble of the cost of manufactured products. Just follow these simple step by step advice and you will be on the right track in your work and career.
What you need to have Formula for calculating labor intensity:
Tr \u003d Kch / Sp, where
Tr - labor intensity, man-hour / rub.
Labor intensity - the cost of living labor for the production of a unit of output or unit of work. Regulatory T. of products is measured in labor hours. Fact
Kch - the total fund of working time, man-hours,
Sp - the volume of manufactured products, rub.
Quick step by step guide
So, let's get down to action, tuning in to a positive result.Step - 1
Calculate the total amount of actual time worked by the main workers of the enterprise for the reporting month. To calculate the actual fund of working time, you can use the primary documents for its accounting (sheets of accounting for the use of working time according to production shops or areas). Calculate the total amount of man-hours worked per month by the main workers in these areas. Having done this, we move on to the next steps.
Step - 2
Calculate the cost of products produced by the company in a month. Coming finished products at planned accounting prices, calculate according to accounting data. Next, divide the actual fund of working hours of the main workers in man-hours by the cost of output. The resulting figure will be the coefficient of labor intensity of production. According to the same principle, the planned labor intensity of production is calculated (planned calculated indicators of the amount of the working time fund and the volume of output of finished products are used for the calculation), labor intensity separate species products, technological complexity. Having done this, we move on to the next steps.
Labor Intensity of Products - the cost of living labor for the production of a unit of output or unit of work. Normative T.p. measured in standard hours. Fact
Step - 3
Analyze the results. The lower the labor intensity of the work, the higher the productivity of workers. Check how the production plan for the release of products is being carried out, identify deviations from the planned indicators. Consider the influence of individual factors on the growth or decline in labor productivity at your enterprise (the quality of raw materials, semi-finished products, the qualifications of workers, etc.). Draw the necessary conclusions.
We recommend that you pay attention to the following tips from a job and career consultant Reducing the labor intensity of work leads to savings in labor costs, which ultimately reduces the cost of production and increases the profit of the enterprise.
Additional Information and helpful tips job and career expert Implementation modern technologies, improving the organization of labor, the use of high-quality raw materials and materials in the production, the use of modern equipment contributes to an increase in the volume of manufactured products and a decrease in its labor intensity.
This quick guide covers:
- Analysis of the labor intensity of products
Tasks to be solved and guidelines for them
Labor productivity
is an indicator of the economic efficiency of the employee's labor activity. Labor productivity is measured by the ratio of the amount of output (works, services performed) to the time spent on the production of products (works, services) 
or to the number of employees H who produced a given volume of products (performed a given volume of work or services), labor productivity is calculated by the formulas:
(2.7)
(2.8)
The output is determined by the formula:
(2.9)
where 
- the volume of products produced or work performed, rubles, m 3, pieces, tons, m 2, etc.;
- labor costs, man-years, man-months, man-days, man-shifts, man-hours.
There is an inverse relationship between production and labor intensity of products:
and 
.
(2.10)
natural method measurement of labor productivity is used in the case of production (release) of homogeneous products.
With the release of a variety of products and a frequently changing assortment, output is determined in terms of labor - in standard hours or in man-hours. To do this, the volume of work is multiplied by the corresponding time standards, and the results are summarized. This method of determining the volume of products (works, services) and labor productivity is called labor method .
At cost method measurement of labor productivity the volume of products (works, services) is expressed in monetary terms. The method makes it possible to compare the contribution of each category of workers to the total volume of production (by enterprise, industry, etc.) in accordance with the share of each category.
Labor intensity - this is an indicator , characterizing the costs of living labor, expressed in working time, for the production of products, the performance of work, services.
Labor intensity indicator works is the inverse of labor productivity. The labor intensity indicator is calculated by the formula:
(2.11)
where T is the cost of working time;
Q - the amount of products produced.
Labor intensity is measured either in standard hours (standard days) of work, or in actual hours (man-hours, man-days) spent on production. In the first case, there will be normative labor input, in the second - actual. The ratio between them is determined by the degree of compliance with the norms:
,
(2.12)
where 
-
percentage of performance standards;
-actual labor intensity, man-hour;
-normative labor intensity, standard hours.
There is a certain relationship between indicators of labor productivity and labor intensity: the lower the labor intensity, the higher the labor productivity and, accordingly, the greater the volume of work performed. The ratio between them is determined by the formulas:
where 
- the percentage of labor productivity growth with a decrease in labor intensity by 
-reduction of labor input, %.
where 
- the percentage of labor intensity reduction with an increase in labor productivity by 
- productivity growth, %.
EXAMPLES OF SOLVING TYPICAL PROBLEMS
Example 2.4
A team of workers of 5 people produced 80 parts per shift. Calculate the output of one worker of the brigade per shift and the hourly output.
Solution.
The output of each worker will be:
per shift - 80: 5 = 16 (parts);
per hour -16: 8 = 2 (details).
Example 2.5
A team of workers of 5 people per shift (8 hours) produced 20 units of products BUT, for which the norm of time is 0.6 standard hours per unit, and 120 units of production AT, for which the norm of time is set to 0.25 standard hours per unit. Calculate the labor productivity (shift output) of one worker in the labor dimension.
Solution.
standard hours.
Example 2.6
If a team of five people completed the amount of work in the amount of 3,000 rubles per shift, calculate the labor productivity of each employee (output) per shift and per hour of work.
Solution.
The shift output of an employee will be:
In cm \u003d 3,000: 5 \u003d 600 rubles,
respectively per hour of work:
B H \u003d 600: 8 \u003d 75 rubles.
Example 2.7
The company produced 20 units of products within a month BUT, the labor intensity of which is 0.5 man-hours, and 120 units of production AT with a labor input of 0.25 man-hours. Determine the average labor intensity of production per shift.
Solution.
man-hours.
Example 2.8
If the standard labor intensity of production is 180 thousand standard hours, and the actual one is 150 thousand man-hours, determine the average production rate.
Solution.
The average production rate will be equal to:
H vy = (180,000:150,000)´100% = 120%.
The norms are met by an average of 120%.
Example 2.9
As a result of the planned organizational and technical measures carried out at the enterprise, it is planned to reduce the labor intensity of Tr by 20%, by how much will labor productivity increase?
Solution.
Ppt \u003d (100 x 20) / 100 - 20 \u003d 25%.
PT will increase by 25%:
if the labor productivity of the PT increases by 20%, then the labor intensity of the Tr will decrease by 16.7%:
Ptr \u003d (100 x 20) / 100 + 20 \u003d 16.7%.
