Aggregate working time fund. Analysis of the use of funds of working time. What is the maximum possible fund of working time

Chapter 11. Statistical indicators of products, labor resources and production efficiency

11.3. Indicators of the use of working time. Working time funds

Working time is part of the calendar time spent on the production of products or the performance of a certain type of work. To characterize its use, special indicators are used. The starting point is the indicator of the calendar fund of time - the number calendar days month, quarter, year per worker or collective of workers. For example, the calendar annual fund of time for one worker is 365 (366) days, and for a team of 1000 workers - 365,000 (366,000) man-days. The structure of the calendar fund of time as baseline to determine the fund of working time is shown in Fig. 11.3.

Rice. 11.3. The structure of the calendar fund of working time.

The indicator of the calendar fund of time reflects working and non-working hours, i.e. number of person-days of attendance and absenteeism.

Man-days of attendance at work are actually man-days worked and man-days of all-day downtime. The number of actually worked man-days includes the man-days of workers who actually worked at the enterprise, including those who worked part-time or part-time. working week, man-days of workers who worked on the orders of their enterprise at another enterprise, etc. The number of man-days of full-day downtime includes, respectively, man-days of downtime for workers who did not work the whole working day due to downtime (for example, due to lack of energy or raw materials) and were not used in other work in the main activity of the enterprise. One-day downtime should also include man-days of absenteeism allowed by the administration due to downtime at the enterprise.

Absenteeism man-days are days of absenteeism for respectful and non-existent valid reasons... Man-days of good reason absences include days annual leave, holidays and weekends, absenteeism due to illness and in connection with the performance of public, national duties, as well as other absenteeism permitted by law (for people's deputies, people's assessors, if these workers are counted in the average number of employees of the enterprise), man-days of absences for work in connection with caring for patients, issued certificates of medical institutions, etc.

Man-days of absenteeism for disrespectful reasons are days of absenteeism with the permission of the administration and absenteeism.

The number of person-days of absences with the permission of the administration includes absences for work for valid personal reasons: days of short-term leave without retention wages provided to employees upon marriage, childbirth and other family reasons.

The number of absenteeism man-days includes the man-days of employees who did not show up for work without a valid reason or who were absent from work without a valid reason for more than three hours (continuously or in total) during the working day.

The main units of time worked and not worked by workers are man-days and man-hours.

The worked man-day is the day when the worker came to work and started it, regardless of its duration (if absenteeism was not marked on that day); The day spent on a business trip on the instructions of the enterprise is also considered worked. The man-hour worked is the hour of actual work.

According to the data of the accounting of working time in man-days, the funds of working time are determined.

We will show the methodology for calculating funds of working time in man-days using the example of the following information on industrial enterprise:

Average number of workers	500
Worked by workers man-days	110790
Man-days of total downtime	10
Number of person-days of absenteeism, total	71700
Including:
annual leave	9000
study leave	120
maternity leave	480
absence due to illness	5000
other absenteeism permitted by law (fulfillment of public duties, etc.)	250
failure to appear with the permission of the administration	300
truancy	50
Number of person-days, holidays and weekends	56500
Man-hours worked, total	875241
Including overtime	11079

Based on these data, it is possible to determine, first of all, the values of calendar, time-based and maximum possible funds of working time.

The calendar fund of working time is calculated as the sum of the number of man-days of attendance and non-attendance at work or worked and unworked man-days: 110790 + 10 + 71700 = 182500 man-days, and is equal to the product of the average number of workers by the number of calendar days per year, t .e.

500 people × 365 days = 182500 person-days.

The staff time fund is determined by subtracting from the calendar time fund man-days of holidays and weekends:

182,500 - 56,500 = 126,000 person-days.

The maximum possible working time fund is the maximum amount of time that can be worked in accordance with labor laws. Its value is equal to the calendar fund, with the exception of the number of person-days of annual vacations and person-days of holidays and weekends:

182,500 - 56,500 - 9,000 = 117,000 person-days.

On the basis of absolute indicators of working time in man-days, relative indicators are calculated that characterize the degree of use of a particular fund of time. For this, the proportion of hours worked in the corresponding fund of working hours is determined.

The utilization rate of the maximum possible fund of working time characterizes the degree of actual use of the time that the workers of the enterprise could work out to the maximum. Unused work time at the enterprise was 5.31% (100% -94.69%). This is the time not worked for valid reasons (study leave and in connection with childbirth, days of illness and absences permitted by law), as well as loss of working time (downtime, absences with the permission of the administration, absenteeism).

Based on the above data, we calculate the relative indicators of unused working time.

The proportion of time not used for valid reasons in the maximum possible fund of working time is the ratio of the number of man-days of absence to work for valid reasons to the maximum possible fund of working time in man-days:

The specific weight of losses of working time in its maximum possible fund is equal to the ratio of the sum of the number of man-days of whole-day downtime and absenteeism for unjustified reasons to the maximum possible fund of working time:

Thus, the maximum possible fund of working time in this example is distributed as follows, (%):

Averages can also be determined. The average length of a working period (in our example, years) shows the average number of days worked by one worker in a given period. This indicator is calculated as the ratio of the number of man-days worked during the period under study to the average number of workers for this period. In our example, the average actual length of the working year is

The number of days of absence for all reasons on average per one worker is determined by dividing the total number of man-days of absence, including holidays and weekends, by the average number of workers. On average, one worker in our example is absent from work during the year.

The number of full-day downtime per worker on average is found by dividing the number of person-days of full-day downtime by the average number of workers. In our example, on average, one worker has a whole-day downtime of 10: 500 = 0.02 days.

So, the sum of all average indicators for the year per worker is 221.58 + 143.40 + 0.02 = 365 days, or, respectively, 60.71 + 39.29 + 0.001 = 100%.

The degree of utilization of the working period reflects the utilization rate of the working period (K i.r.p). It is calculated as follows:

The actual length of the working year, as it was calculated, is 221.58 days, and the maximum possible length of the working year is determined as the ratio of the maximum possible fund of working time to the average number of workers:

Hence,

In terms of magnitude, this indicator coincides with the coefficient of using the maximum possible fund of working time, since both coefficients have the same economic meaning:

The considered indicators characterizing the use of working time in man-days do not give a sufficiently complete picture of the use of working time during the working day, since there are such losses of working time in man-hours as being late for work, premature departures from work, intra-shift (current) downtime, etc. Therefore, the economic and statistical analysis of the use of working time at the enterprise should also cover indicators of the use of working time in man-hours. For this purpose, the average established and average actual working hours should be calculated.

Average fixed duration working day for each enterprise depends on the proportion of workers with different established working hours (workers in hazardous industries have a reduced working day) in their total number. In this case, the average established duration of the working day () is calculated as the arithmetic average of the established duration of the working day selected categories workers (X), weighted by the number of workers with a given working day (f):

Let's say in our example, out of 500 workers, 470 have a set working day of 8.0 hours, and 30 (workers in hot shops) have 7.0 hours. Then the average established working day will be

The average actual working day is defined as the ratio of man-hours worked, including man-hours of in-shift downtime and man-hours worked overtime, to the sum of actually worked man-days:

Thus, the utilization rate of the working day (K i.r.d) can be calculated by the formula

Along with those considered, an integral indicator (coefficient) is calculated, which characterizes the simultaneous use of the duration of both the working day and the working year. It can be found like this:

a) by dividing the actual number of man-hours worked by one payroll worker during the working period by the number of established man-hours that one payroll worker must work during this period:

b) by dividing the number of actually worked man-hours by the maximum possible fund of working time in man-hours. The latter can be obtained by multiplying the value of this fund in man-days by the average established working day:

Therefore, the integral coefficient will be

c) by multiplying the utilization rate of the duration of the working day by the utilization rate of the duration of the working year:

Thus, the integral coefficient characterizes the degree of use of working time both during the working day and during the working year, i.e. taking into account intra-shift and whole-day losses of working time and partial compensation for them overtime work.

In the example considered, the total loss of working time, taking into account their compensation by overtime work, amounted to 100-94.22 = 5.78% of the maximum possible fund of working time in man-hours.

When analyzing the use of working time, its losses due to absenteeism and downtime are determined. Absenteeism is a day not worked due to failure to show up for work without a valid reason. The number of man-days of absenteeism includes man-days of both those who did not show up for work and those who were absent from the workplace for more than three hours (continuously or in total during the working day). Absenteeism percentage is calculated as the ratio of the number of absenteeism person-days to the number of person-days worked. The number of absentee workers and the number of absenteeism cases are taken into account.

Working time not used due to disruption of the normal course of the labor process (lack of energy, raw materials, equipment malfunction, etc.) is considered as simple. An all-day downtime is the day on which the worker showed up for work, but could not start it for reasons beyond his control, or did not appear, since he was warned in advance about the impossibility of providing him with work on that day. Intra-shift downtime is a part of the working day during which the worker did not work. Downtime accounting is based on downtime sheets. Intra-shift downtime is taken into account starting from 5 minutes, and in individual industries- from 1 minute. If the workers perform other work during downtime, then a one-time order is drawn up, according to which this work time is also taken into account.

It is the sum of the list numbers for all days of the reporting period (including the list numbers for weekends and holidays) or the sum of attendances and all no-shows. For example, the annual fund of calendar time per employee is 365 man-days, and for a team of 100 people it is already 36,500 man-days. The calendar fund of time allows you to calculate the average payroll number of employees and is a reliable starting base for calculating the personnel and maximum possible time fund.

Time fund

It is the sum of the payroll numbers for the working days in the reporting period. It is equal to the calendar time fund minus holidays and weekends man-days.

The number of days of work of the enterprise

If the time fund in man-days is divided by the average payroll number of employees, then we get the number of days of work of the enterprise in the reporting period.

The maximum possible fund of working time

The maximum possible working time fund is the maximum working time that could be worked at the enterprise in the reporting period in accordance with labor legislation for a given number of employees:

Maximum time fund= Calendar fund - weekends and holidays - annual vacations.

The actual use of the maximum possible fund of working time is the subject of analysis.

Actually spent fund of time

This is the number of man-days actually worked.

Using a digital example, let us consider the methodology for calculating and analyzing indicators of the use of working time by workers of one of the workshops of the plant in 2001:

Coefficients of using funds of working time

Task

According to the plan for April, 22 days of work were set for one worker with a working day of 7.85 hours. In fact, for the month, the average payroll number of workers was 720 people, the total number of man-days worked by workers in April was 16560, the total number of man-hours worked by workers in the month was 130824.

working time utilization rates by the number of days of work per one payroll worker, by the average length of the working day and by the number of work per one payroll worker;

Solution

Working days per month per worker (actual) = 16560/720 = 23 days
To the use of working time by the number of days of work = 23/22 = 1.045
The plan was exceeded by 4.5%.

Working hours per day per worker (fact) = 130824 / (720 * 23) = 7.9 hours
To use by man-hours (working hours) = 7.9 / 7.85 = 1.0064
The plan was overfulfilled by 0.64%

Working hours per month per worker = 130824/720 = 181.7 hours
To the use of working time by man-hours = 181.7 / (22 * 7.85) = 1.052
Increased by 5.2%

Task

Index	Man-days	Calendar time fund	Time fund	Maximum possible fund of time	Actually spent fund of time
Actually worked out	31800	31800	31800	31800	31800
Day-to-day downtime	120	120	120	120	-
The sum of attendance at work	31800+120
No-show on weekdays - total	3450 + 84 + 1896 + 75 + 330 + 45	5880	5880	-/+	-
Including for the reason:
annual leave	3450	+	+	-	-
study leave	84	+	+	84	-
due to illness	1896	+	+	1896	-
non-attendance permitted by law	75	+	+	75	-
with the permission of the organization	330	+	+	330	-
truancy	45	+	+	45	-
No-show on weekends and holidays	16950	16950	-	-	-
Total		54750	37800	34350	31800

Let's analyze the given data.

Solution

Let's calculate average headcount workers per year:

Absolute indicators are necessary, but not sufficient for analyzing the use of working time. Relative indicators are more clear, comparable in dynamics and with other enterprises.

The most common indicator is utilization rate of the maximum possible fund of working time:

Consequently, in the reporting year, the shop workers worked out 92.58% of the working time and 7.42% was not used for various reasons (which is 31800 - 34350 = -2550 man-days).

For disrespectful reasons (all-day downtime, absenteeism with the permission of the administration and absenteeism), the loss of working time is 495 man-days. (1.44%), and for valid reasons (sickness, study leave permitted by the law of absence), 2055 people-days were not used working time. (5.98%). Among the absences for valid reasons, the main part (1896 people-days, or 5.52%) falls on diseases, which requires identifying the reasons for the high morbidity of workers in the workshop (comparison with indicators for other workshops, the stability of this level of morbidity in the workshop in dynamics , seasonal differences, etc.).

Similar indicators can be calculated in relation to the calendar or staff time fund (taking them, respectively, for 100%). But since these funds contain time that, according to the law, is non-working (weekends and holidays, annual vacations), then these relative indicators can be used provided they are comparable.

Indicators average working period(month, quarter, half year, year) characterize the number of days on average per employee. There are four such indicators in accordance with the number of time funds. In our example, for the year we calculate working year indicators: calendar, time-based, maximum possible and average actual. The indicators of the duration of the working period are calculated by dividing the corresponding fund of time by the average number of employees.

The calculation results are presented in the table:

The calculated indicators indicate that, on average, one shop worker in the reporting year actually worked 212 days, and the maximum could have worked 229 days. For the reporting year, on average, one worker did not work for all reasons for 17 days, including 3.3 days for unreasonable reasons (495 people-days / 150 people) and 13.7 days for valid reasons (2055 people- days / 150 people). Absenteeism due to illness on average per worker is 12.6 days, absenteeism - 0.3 days.

The difference between the maximum possible and the staff duration - 23 days (252 - 229) - is the number of days of annual leave per worker per year.

The difference between the official and calendar duration- 113 days (365 - 252) is the number of days off and holidays per worker.

Analysis of indicators of the use of working time in man-days allows us to identify the reasons for non-use of working time, measure their value, conduct comparative analysis in dynamics and in comparison with other production areas, to outline specific actions for a more rational use of working time.

At production sites with working time rationing, working indicators of the use of working time in man-days must be supplemented with indicators on the use of working time in man-hours, since there are losses that are not taken into account in man-days (intra-shift downtime, late work, premature leaving work).

Working time fund

the planned time of work of one worker during a certain calendar period (year, quarter, month). It is calculated to determine the required number of workers, as well as to identify indicators of the use of labor resources at operating enterprises. Man-hour and Man-day are accepted as units of measurement.

The nominal (maximum possible or time-based) annual fund of work time of one worker is determined by subtracting non-working (weekends and holidays) days and hours from the full calendar fund of time for the year. It represents the maximum possible time during which work could be performed at established regime if there were no loss of working time. To establish the required number of workers in the planning of production and the design of enterprises, the useful or actual F. r. Is calculated. in., obtained by subtracting from the nominal F. p. v. planned absenteeism of workers and intra-shift cuts in the working day. Comparison of the reporting balance of the working time of the operating shops with the planned F. r. v. allows you to determine the level of use of labor resources in the enterprise.

B.F.Nikonov.

Great Soviet Encyclopedia. - M .: Soviet encyclopedia. 1969-1978 .

See what the "Working time fund" is in other dictionaries:

Encyclopedia of Sociology

working time fund- Working hours of one employee during a certain calendar period (year, quarter, month). Accounting topics ...

FUND OF WORKING TIME- English. fund, working time; by whom. Arbeitszeitfonds. Working hours of one worker during a certain calendar period (year, quarter, month). F. r. v. calculated to determine the required number of employees and indicators ... ... Explanatory dictionary in sociology

FUND OF WORKING TIME- the time of work of one employee during a certain calendar period (year, quarter, month) ...

maximum working time fund- The maximum amount of time that can be worked for a certain period in accordance with labor laws. This indicator is calculated by subtracting from the calendar stock of holidays and weekends, person days, as well as ... ... Technical translator's guide

The maximum amount of time that can be worked for a certain period in accordance with labor laws. This indicator is calculated by subtracting from the calendar fund of time for holidays and weekends, man days, and ... ... Big accounting dictionary

FUND OF WORKING TIME, MAXIMUM POSSIBLE- the maximum amount of time that can be worked for a certain period in accordance with labor legislation. This indicator is calculated by subtracting from the calendar stock of holidays and weekends, person days, as well as ... ... Big Dictionary of Economics- time, one or another group of the population or the entire population is in the Crimea, in c. l. period (month, year, etc.) to complete the whole or to. l. parts of the activity. This concept is used in the analysis of budgets and time balances (see Time Balance, ... ... Russian Sociological Encyclopedia

The use of working time is characterized by a system of indicators - the coefficients of the use of funds of time (calendar, time and maximum possible), the coefficients of the use of the working period and the working day, the integral coefficient of the use of working time.

The initial indicator is the calendar fund of working time - the number of days of a certain calendar period (month, quarter, year, etc.) per employee or a set of employees. For example, the calendar annual fund of time for one employee is 365 days, and for a team of 100 employees - 36,500 man-days. The calendar fund of working time is calculated as the sum of the number of man-days of attendance and absenteeism for work and worked and unworked man-days.

The staffing fund of working time is determined by subtracting from the calendar fund of time man-days of holidays and weekends.

The maximum possible working time fund (available time) represents the maximum amount of time that can be worked in accordance with labor laws. Its size is equal to the calendar fund, excluding the number of person-days of annual vacations and person-days of holidays and weekends.

For a month, quarter, year, the actual average working time can be calculated, for which the corresponding period is divided by the average number of employees for the same period.

So the system of indicators for statistics on the use of working time will consist of:

The coefficient of using the calendar fund of time equal to

where: Тф - the number of actually worked man-days, Ткф - the calendar fund of time in man-days;

The coefficient of use of the time fund, which is calculated by the formula:

where: Tf is the number of actually worked man-days, Ttf is the work-time fund in man-days;

The utilization rate of the maximum possible fund of working time:

where: Тмвф - the maximum possible fund of working time in man-days;

The utilization rate of the working period:

where: Дф - the average number of days actually worked by the employee for the period, Дн - the number of days that one employee should have worked for the period according to the operating mode of the enterprise. The average number of days worked by one employee is defined as the ratio of the total number of person-days worked to the average number of employees.

The utilization rate of the calendar fund of working time is used to analyze and compare the degree of use of working time at the level of enterprises, industries and the economy as a whole, and international comparisons.

It is advisable to apply the coefficient of use of the time fund for cross-sectoral comparisons of the use of working time.

The utilization rate of the maximum possible fund of working time characterizes the degree of actual use of the time that the employees of the enterprise could work out to the maximum.

The utilization rate of the working period reflects the degree of utilization of working time.

The considered indicators characterizing the use of working time in man-days do not give a complete picture of the use of working time during the working day, since there are such losses of working time in man-hours as being late for work, premature departures from work, intrashift (current) downtime, etc. In this regard, it becomes necessary to apply indicators of the use of working time in man-hours.

To characterize the use of the working day, the utilization rate of the working day is calculated:

where tf is the average actual duration of the working day, tн is the average established duration of the working day.

Average actual working hours are defined as the ratio of man-hours worked, including on-shift downtime man-hours and overtime man-hours, to the sum of actual man-days. The average established working hours for each enterprise depend on specific gravity workers with different established working hours (workers harmful industries have a shorter working day), in their total number. In this case, the average established working day is calculated as the arithmetic average, weighted by the number of workers with a given working day.

The summary indicator characterizing the simultaneous use of the duration of the working day and the working period (hour) is the so-called integral indicator (coefficient) of the use of working time, calculated by the formula:

Thus, the integral coefficient characterizes the degree of use of working time both during the working day and in the continuation of the working period (year), taking into account intra-shift and whole-day losses of working time and partial compensation for them by overtime work.

It is economically feasible to calculate the number of employees, first assessing the minimum number that is necessary to fulfill the planned target for the production of products (work) per shift. This is the so-called turnout number. It is calculated by sites, workshops and operations production process. Explicit number calculated based on typical or local labor standards for each category of workers. Then, based on the number of employees and statistical data on the ratio of nominal and real funds of working time for previous periods, the required calculated payroll number of employees is determined:

Chrs = Chia x Ks
Where,
Чрс - real payroll;
Chya is the attendance number;
Кс - payroll coefficient (equal to the nominal fund of working time divided by the actual number of working days in a given period). The payroll factor is also called the payroll transition factor.

Example. The nominal fund of working time is 278 days, the actual number of working days according to the planned balance of working time is 270 days. The number of employees is 560 people. Real payroll. (HR = (278x560) / 270 = 577 people)

Thus, in a timely manner and with proper quality, without disrupting labor legislation RF, to complete the production task, which must be handled by 560 people, it is necessary to hire at least 577 people. This will ensure a continuous, highly efficient production cycle without reservations for holidays, sick leave, study, etc.

You can get confirmation of the need to apply conversion rates by analyzing in any organization effective working time fund... To do this, you need to take personnel statistics for a full calendar year and evaluate:

1. Calendar fund of working time (TC), which is equal to the number of calendar days for a certain calendar period (month, quarter, year). It can be calculated for the entire number of workers, a group of workers of an enterprise (workshop, site) and, on average, per worker (in people / days or people / hours):

Tk = Dk x Rss(person / days)

Tk = Dk x Rss x Ps(person / hours)
Where,
Dk - the number of calendar days in a given period;
Rcc - average headcount workers in this period (people);
Ps - the average set duration of the shift (hour).

2. The personnel (nominal) fund of working time (TT) is determined as the difference between the calendar fund of working time of workers (in people / days or people / hours) and the number of holidays (Тп) and weekends (TV) people / days (people / hours) :

TT = (Tk - TP - TV), people / days

TT = (Tk - Tp - Tv) x Pss x Ps, people / hours

3. The maximum possible working time fund (Tmax) characterizes the potential value of the maximum possible working time fund for workers in a given period, except for weekends, holidays and time for regular and additional vacations(To), and is determined by:

Tmax = Tk - (Тп + Тв + To) x Pcc(person / days)

Tmax = (Tт - To) x Pcc(person / days)

Tmax = Tk - (Tp + Tv + To) x Pcc x Ps(person / hours)

Tmax = (TT - To) x Pcc x Ps(person / hours)

4. The planned effective fund of working time (Trv) is less than the maximum possible fund by the amount of planned absenteeism of workers for valid reasons (absenteeism due to illness and childbirth, time for performing state and public duties, duration study leave and etc.). The duration of the planned effective fund of working time can be determined based on the balance of working time using the following formula:

Trv = (Tk - Tv - Tp - To - Tb - Tu - Tg - Tpr) x Psm - (Tkm + Tp + Tc)(person / hours)

where,
Тк - the number of calendar days in a year;
TB - absenteeism due to illness and childbirth (days);
Tu - duration of study leave (days);
Tg is the time to fulfill state and public duties (days);
Тпр - other absenteeism permitted by law (days);
PSM - the duration of the work shift (hours);
Tkm - loss of working time due to a reduction in the length of the working day for nursing mothers (hours);
Тп - loss of working time due to a reduction in the length of the working day for adolescents (hours);
Тс - loss of working time due to a shorter working day in pre-holiday days(watch).

Quantity non-working days for valid reasons, it is determined, as a rule, on the basis of the average data of the report for the past year and in accordance with labor legislation.

The price of time as a whole corresponds to the cumulative development potential of each production or organizational system.

Table 1. Approximate calculation of the planned effective annual fund of working time per 1 employee

P / p No.	Indicators	Unit.	2012 r.		Deviation from the plan (+, -)	The same in%
P / p No.	Indicators	Unit.	according to plan	actually	Deviation from the plan (+, -)	The same in%
1	Calendar time fund	days	365	365	-	-
2	Including holidays	days	12	12	-	-
	Weekends, taking into account the preferential categories of workers	days	103	112,3	9,3	9,03
3	Nominal fund	days	250	240,7	-9,3	-3,68
4	Regular vacations, including extra days	days	45,2	43,9	-1,3	-2,88
	Study Leave	days	0,5	0,5	-	-
	Sick leave	days	8,3	8,4	0,1	1,2
	No-show allowed by law	days	0,5	0,6	0,1	20
	No-show with the permission of the administration	days	1,1	1,3	0,2	18,18
	Truancy	days	-	-	-	-
5	Day-to-day downtime	days	-	-	-	-
6	Explicit fund	days	194,4	186	-8,4	-3,85
7	Average working day (shift), nominal	hour	7,98	7,98	-	-
8	Planned effective working time fund	hour	1551,3	1484,28	-67,1	-4,32
9	Shortening of the working day, total	hour	-	-	-	-
10	Overtime	hour	-	-	-	-
11	Real effective duration of the working day (shift) by year	hour	6,2	6,2	-	-

The simplest analysis showed that the employer had the right to count on 2000 working hours per year (250 nominal working days for 8 hours), and was guided by this when choosing a production order. But in reality, the average worker worked only 1,484 hours a year, which is a quarter less than the employer's expectations. It is this quarter that makes it possible to compensate for the transition coefficient when calculating the number.

To analyze the quality use of working time, it is advisable to use ratio of real (effective) fund of working time:

Крф = (Фф - Пф) / (Фпл - Ппл)
Where,
Крф - coefficient of real (effective) working time fund;
Pf, Ppl - loss of working time in the reporting and base periods;
Фф, Фпл - settlement fund of working time in the reporting and base period.

Literature:

Bochkin A.V. Working time control system office staff// Personnel Management. 2008. No. 23.
Adamchuk V.V. Organization and regulation of labor. M .: Finstatinform, 1999.
Pashuto V.P. Organization and regulation of labor at the enterprise: Uch. pos. Minsk: New knowledge, 2001.
Bychin B.V., Malinin S.V., Shubenkova E.V. Organization and regulation of labor: Textbook. allowance. M .: INFRA-M, 2009.
Erokhina R.I., Samrailova E.K. Analysis and modeling of labor indicators at the enterprise: Textbook. allowance / Ed. A.I. Rofe. Moscow: MIC, 2000.