In conditions market economy LF accounting is applicable in the following cases:
- if necessary, optimize the number (for example, if you need to reduce employees);
- with uneven loading of production (in the case of seasonal peaks and recessions);
- while improving technological processes(when, thanks to new equipment, the productivity of one worker is significantly increased);
- with the planned increase in production volumes;
- when opening a new branch.
Despite changing circumstances, basic concept preserved: the number of employees is determined by the norms.
Let's try to figure out how it works using two typical examples:
- volume growth (option 1);
- new subdivision (option 2).
Number norm formula
For option 1.
The base number of employees is taken (for the previous period), multiplied by the coefficient of planned production growth (for example, 1.2):
N bases * 1.2 = N required number of workers.
For option 2, consider a couple of examples, A and B.
Example A. By output (per month).
It is planned to produce 144 designs per month. According to the standards, it is established that 1 person can produce 15 structures per month. Norms can be both underfulfilled and overfulfilled: we are talking about the coefficient of compliance with the norms, which is calculated retrospectively. Let's take an example when the norms are overfulfilled - then the coefficient will be higher than 1, for example, 1.2. Get:
144 / 15 / 1.2 = 8 (the number of workers required to produce 144 structures per month).
Sometimes the absenteeism coefficient is added to the numerator (for example, 1.1) - then the calculation will be as follows:
144 * 1.1 / 15 / 1.2 = 8.8 (thus, it is better to have 9 workers - then the monthly production plan will be fulfilled even if one of the workers falls ill).
Example B. By service time (per month).
The formula is similar, but the performance factor is not used.
Data for calculations: total labor intensity in hours (calculated as the sum of all types of work multiplied by the duration of each type of work); working time of 1 employee in hours per month; absenteeism rate.
Let's say: the complexity of 1560 hours; in a month - 164.1 working hours (average in 2019 for a 40-hour week); absenteeism rate -1.2. Then:
Norms used to calculate the number of managerial personnel
To determine the NC of the managerial staff in the USSR, there were industry standards. Today, it often turns out that the managerial staff is exorbitantly swollen, and the director puts before the personnel officer to express his thoughts on the low-level managers. Here are brief recommendations:
- 1 manager should have from 5 to 15 subordinates (the numbers vary depending on the profile of the company: the more routine work the subordinates do, the more they can be; the leader in the field of intellectual development, consulting, etc. should have the fewest subordinates. );
- 30% of managers and 70% of performers - this is the most harmonious structure of the company.
Tools for determining the necessary and sufficient number of managers
Delphi method
Contact the experts and get their opinion. It is important to determine exactly for which structural unit you need to find the optimal ratio of managers and subordinates.
Benchmarking method
Studying the practice of competitors. In speeches at conferences, in magazine articles, top managers of companies in your industry sometimes share their experience in building organizational structure enterprises - can be copied.
Rosencrantz formula
For those who believe only in numbers. The key indicator for calculations is the number of typical types of work (in pieces) in the area of management, for example, by a department (holding meetings; negotiating with suppliers; signing documentation; ...) multiplied by the average time spent on 1 operation.
If you manage to count the number of such operations, for example, per month, multiply by the average duration of the operation, then divide by 164 working hours per month and give a little more backlash (smoke break, toilet, a cup of coffee, unexpected, unplanned things - usually a multiplying factor of 1 ,5) - you will get how many managers this unit needs.
Calculation example using the Rosencrantz formula
Sales department. Typical sales management operations per month - 60 (about 3 serious cases daily). The average duration is 3.5 hours. We believe:
60 * 3.5 hours / 164 hours * 1.5 = 1.92 managers (almost 2, but will be slightly underloaded).
In organizations in which labor activities are carried out by hiring employees, their number. The headcount is set number of jobs necessary for the normal functioning of the enterprise.
Staffing helps in the formation of staffing and wages.
The number of staff can be divided into the following types:
Why is it defined
It is necessary to calculate the required number of employees in the enterprise in order to control how many employees can work in the enterprise in order to there was no excess of personnel costs.
With correctly calculated indicators, the number of employees will be enough to fulfill all plans, and the costs for them will not be able to affect the receipt of the final net profit.
Calculation procedure
H \u003d V / (Frv * Vpl * Kvn), where
V- the amount of work set according to the plan, frv- the working time fund, which is set for a certain period, for example, it is indicated that an average of 2003 hours can be worked per year, which means 167 hours per month, Vpl- planned output, calculated per employee, Kvn- the coefficient of compliance with the norms, is the ratio of the planned output of this period to the actual indicators of the last year.
All of the above information can be obtained from the heads of departments.
Example: Iskra LLC has 16 employees in the supply department, the manager decided to reduce the number of employees, since their number was exceeded for the organization. In order to find out how many employees should work according to the standard, the personnel officer used a calculation formula.
The planned sales volume for the period from January 1 to September 1 was designated as 1050000000 rubles. The working time fund for this period is 1336 hours. The planned output of one employee was 57,000 rubles, and the actual output for the same period of the previous year was 50,893 rubles. The ratio of these values shows that the planned coefficient is equal to:
57000 / 50893 = 1,12
It follows that the headcount is:
1050000000 / (1336 * 57000 * 1,12) = 12
This indicator indicates that the staff can be reduced by 3 people and at the same time not lose profits and not violate labor rights workers by overworking them.
You can also determine the number of personnel who are at the workplace, because the calculation of the staffing does not take into account the fact that employees may, for some reason, not go to work. This figure can be calculated from formula:
Shh \u003d H * Kn, where
H- standard number of employees, Kn is the absenteeism rate, which can be determined by the formula 1 + days(the proportion of non-working time that can be calculated from the working calendar).
Using the example of Iskra LLC, it was found that 12 people instead of 16 are enough to maintain the normal functioning of the department. But you also need to take into account the fact that not all employees immediately leave every work shift. In order to find out exactly how many people can be recruited into the state, you need to use the formula.
According to the calendar, it was found that in a year there could be 49 non-working days, and this is 392 hours with an 8-hour working day out of all 2003 hours. Their ratio will be:
392 / 2003 = 0,2
The dropout rate is then:
From this it can be calculated that the state of the organization should include:
12 * 1.2 = 14 people
Application of regulations
All headcount calculations refer to established standards:
- working hours- allowable amount of working time per employee;
- production rates- the amount of output possible for one worker;
- service standards– possible provision of employees with a workplace and the necessary equipment for the implementation of work activities.
Documenting
All information about the required number of employees is recorded in special certificate. It contains all departments, all positions and the number of staff units. The certificate must be studied and signed by the head, all changes are also made with his permission.
The format is not unified, but is usually followed one template. At the top is a header that indicates the name of the organization, its legal address, as well as the name CEO and the date of issue of the certificate.
Next is tabular part, consisting of three columns, which contain data on each structural unit and its composition. The number of employees for each position separately and the summed totals are also indicated.
At the end of the certificate must be signed by the head and the second responsible person. Below is the print.
Seasonal workers
called seasonal workers employees who carry out work activities only at certain times, based on the specifics of the enterprise. They do not participate in the formation of the staff, as they work informally, but temporarily, upon the conclusion of an agreement.
Based on this, the actual availability of workers will more than scheduled. This is allowed for those organizations and entrepreneurs who do not work with a simplified taxation system.
For seasonal workers, the staffing can also be calculated, but separately, in order to understand exactly how many employees will be required to perform a particular job.
Temporal indicators are needed in order to express work time not only in days, but also in hours. This is also necessary when compiling the regular number of employees. For this there is special time balance A that contains time value data for a single worker.
Time balances differ in enterprises with different work shifts, for example, in one it can be a five-day 8-hour schedule, in another it can be continuous shift production.
The main one for compiling is working calendar, which indicates work shifts, holidays and holidays which can be converted to business hours.
Features for budgetary organizations
Headcount budget organizations formed on the basis of slightly different features of the work. The number of employees is recruited based on the fact that the work is done with high quality, with the correct observance of work and rest.
The number of employees in a budget organization is based on regulations:
- norm of time;
- load rate;
- service time;
- population standard.
The same applies to educational workers. Such differences in the formation of the number of staff are associated with a difference in activities, in most cases, the enterprise is producing any product or service for profit, and in the budget educational institution the main purpose of workers is to give children knowledge. Based on completely different specifics, goals and working conditions, and formed individual for each number of employees.
The calculation of the number of employees, in fact, is very important point for the organization of labor activity, since it is he who allows you to correctly distribute labor duties for the required number of people, without overpaying the cost of maintaining staff.
The video shows the procedure for reducing staff or the number of employees.
Introduction 3
Chapter 1 Basic concepts: "staff" and "staffing" 5
Chapter 2 Staffing Calculation Methodology 9
2.1 Calculation of staffing 9
2.2 Changes to staffing 25
Conclusion 27
Appendix 29
References 30
INTRODUCTION
In the context of the need to stabilize and boost the economy, increase the efficiency of the work of managers, specialists and employees and strengthen their impact on final results the work of organizations, there is a growing need for a reasonable determination of their number, to identify reserves for reducing the excess number of employees through a more rational use of the working time fund and establishing their optimal workload, which would allow not only to maintain the previous level of efficiency of their work, but also to increase it.
These circumstances reinforce the need to improve the system of intersectoral, sectoral and local regulatory materials.
In this regard, the multi-purpose, effective application of intersectoral and sectoral labor standards in budgetary organizations is of particular importance.
The regulatory framework of a budgetary organization should be comprehensive, i.e. consist of different types of norms and standards of various levels of consolidation. It should have a multi-purpose purpose, namely: ensuring a reasonable establishment of the staffing number of employees of the organization and their functional divisions, distribution of the number of employees by positions, professions, setting normalized tasks, determining the labor intensity of work, training job descriptions and staffing schedules.
In accordance with changes in the economic and social development of the country, the policy in the field of rationing and remuneration, social support and protection of workers is also changing significantly. Many functions of the state for the implementation of this policy are assigned directly to enterprises that independently establish the forms, systems and amounts of remuneration, material incentives for its results. The concepts of rationing and wages are closely interrelated. First you need to define each of them.
Labor regulation is part of the organization of labor in the enterprise. Labor rationing is understood as the process of establishing scientifically based norms of labor costs for the performance of work. Evidence-based norms involve taking into account the technical and technological capabilities of production, taking into account the characteristics of the objects of labor used, its physiologically justified intensity, and normal working conditions.
The concept of "remuneration" has been filled with new content and covers all types of earnings (as well as various types of bonuses, additional payments, allowances and social benefits) accrued in cash and in kind (regardless of funding sources), including amounts of money accrued to employees in accordance with legislation for time not worked (annual leave, holidays, etc.).
Thus, the labor income of each employee is determined by his personal contribution, taking into account the final results of the enterprise, is regulated by taxes and maximum dimensions are not limited. The minimum wage for employees of all organizational and legal forms of ownership is established by law. The statutory legal form of regulation of labor relations, including in the field of remuneration of employees, is the collective agreement of the enterprise, which fixes all the conditions for remuneration that are within the competence of the enterprise. The remuneration of employees of the enterprise is made, as a rule, on the basis of official salaries, which are established in accordance with the position and qualifications. The salary scheme is reflected in the staffing of the enterprise. Prior to the entry into force of the resolution of the Goskomstat of Russia, there was no legal act at the federal level that would establish the form and procedure for compiling the staffing table for all organizations without exception. Therefore, each organization compiled this local normative act in my own way. For a long time, the mandatory staffing, especially for small and medium-sized companies in any field of activity (including industry), was generally questioned. Resolution of the State Statistics Committee of Russia dated April 6, 2001 No. 26 approved the unified form T-3 "Staffing" (Appendix 1). Therefore, in my work I will try to figure out how to properly draw up a staffing table and work with it.
1. Basic concepts: "staff" and "staffing"
The staff is the composition of the employees of the organization, determined by the management for a certain period.
Various sources give different definitions to the concept of "staffing", but, in principle, their essence boils down to the following: the staffing table is an organizational and administrative document that reflects the structure of the organization, contains a list of positions indicating their number and salaries. The staffing table also reflects the amount of allowances and additional payments that exist in this organization, in relation to specific positions.
The staffing table is a local normative act, in which the division of labor between employees that has developed at the enterprise, reflected in job (work) instructions, is fixed in a consolidated form, and the wage fund is also indicated.
The staffing table is a very convenient tool for the employer, performing several functions at once. So, staffing:
- allows you to clearly trace the organizational structure of the company (its
structural units);
Fixes the staffing of structural units and the number of staff units for each position (profession);
- allows you to trace the system of remuneration for employees of structural divisions;
Establishes and fixes the size of allowances;
Facilitates the tracking of vacancies and the implementation of the selection of personnel for these vacancies.
The staffing table, as a rule, groups positions by departments and allows you to compare these departments by the number of employees employed in them, the set of positions and qualification groups (i.e., according to their qualification composition), the level of payment of the same positions and qualification groups. This grouping allows you to analyze the workload of workers, the volume and quality of the work they perform, the feasibility of the division of labor, as well as issues of rationing and quality of work.
Staffing is a personnel document that is in most organizations.
In the Labor Code of the Russian Federation, the staffing is mentioned in Art. 15, containing the definition of labor relations and in Art. 57, according to which an essential condition of an employment contract is labor function, namely: work according to the position in accordance with the staffing table, professions, specialties indicating qualifications, the specific type of work assigned to the employee.
The staffing table is used not only to determine the level of remuneration, but also to consolidate the enterprise management structure; rationing of the number of employees, including in the professional and qualification context; control over administrative and management costs, as the basis for establishing an additional payment for an increase in the volume of work. As a normative document, the staffing table can perform the function of social protection: individual payment terms for employment contract with employees should not be lower than those provided for in the staffing table and the collective agreement.
It is advisable to include in the developed staffing table the possible combination of the professions of employees with the payment of remuneration (personal allowances) in the amount of 50 to 100% of the guaranteed salary for the combined position. This guarantees savings in the cost of maintaining jobs. The staffing table, taking into account inflation and staff rotation, must be adjusted 1-2 times a year, by indexing salaries and tariff rates. There are three most common ways to index employee salaries:
By establishing wages and personal allowances in dollars with the calculation of the ruble equivalent on a monthly basis at the average exchange rate of the Central Bank of the Russian Federation;
By linking wages to the minimum wage of workers public sector using coefficients for various positions;
By setting wages in rubles with the introduction of an index coefficient for the level of inflation. For example, if annual inflation is 5%, then the coefficient is 1.05 for all employees.
In order to preserve commercial secrets (the amount of wages and the list of positions), the staffing table (T-3 form) is usually drawn up in two copies for the director and chief accountant. In all other divisions, only the relevant parts of the staff list are brought, and information on vacant positions is brought to the personnel departments.
It should be noted that the formation of the staffing table is a rather complicated process, consisting of several stages and requiring the involvement of not only personnel service specialists, but also economists. In different organizations, staffing functions are performed by different structural divisions. Giving responsibility for the formation of the staffing table to the employees of any structural unit, management often starts from the size of the organization. Today in Russia there are both large organizations with more than 500 employees, and small enterprises, the number of which does not exceed 50 employees. There are also entrepreneurs without education legal entity who employ employees. Since in most small enterprises and individual entrepreneurs there are neither personnel departments, nor departments for the organization and remuneration of labor, accounting staff, managers or the entrepreneurs themselves are involved in compiling the staffing table. In medium-sized enterprises (from 100 people), as a rule, there is a personnel department or a personnel service and, accordingly, the functions of compiling and amending the staffing table are transferred to them (but it is not uncommon for accounting staff to draw up and change the staffing table). In large companies that include both personnel departments or personnel services, and departments of organization and remuneration, the named divisions are involved in the development of the staffing table.
The number of employees by state is the officially approved number of employees necessary to achieve the goals of the organization.
Who is on the staff
To answer this question, we first find out what quantitative characteristic is meant. In practice, the following varieties can be used:
- Normative. This is some standard. It is based on standards and norms determined on their basis.
- Planned. This is a predictive indicator. It reflects the need for personnel for the future period and is identified on the basis of an analysis of past periods.
- Average list. This is the result of the analysis of the number of employees for the period. It does not take into account contractors and external part-time workers.
- Regular. This is the number of members labor collective in accordance with the schedule.
- Actual. This is the number of employees working at the enterprise at a particular moment.
- Yavochnaya. This is the number of employees at the time of analysis staying at the workplace (actual minus vacationers, sick people, maternity workers, etc.).
Regular and actual number of employees are indicators that differ in the number of seasonal workers, interns and any other personnel involved temporarily, for special needs.
Calculation of the number of employees
If everything is relatively clear with the actual and secret, then other types require complex computational operations. You will also need knowledge of the regulations. You can take them from directories or intra-company local acts.
In some cases, you can use normative documents. An example is the "Recommendations for determining the number of employees of budgetary organizations based on labor standards" (approved by Roszdrav).
Let's start with a formula based on the time standard:
ShCh \u003d OZVg / PNF1 × KN,
- OZVg - total time spent on all work (or their type, if we consider the indicator for the unit) for the year;
- PNF1 - planned normative working time fund per employee (annual);
- КН - coefficient of absenteeism.
The absenteeism rate is an index that helps to take into account the absence of working hours (sick leave, unscheduled vacations, etc.).
KN \u003d 1 + HB / NF1 × SCH,
- HB - the total time absenteeism for the year;
- NF1 - normative working time fund per employee (annual);
- SCH - average headcount full-time employees, which must be calculated for the last two years.
You can also use a formula that takes into account the production plan:
ShCh = POR / (OZVg × PV × KVN) × KN,
- PV - planned development;
- KVN - the coefficient of compliance with the norms;
- POR - the planned amount of work.
Now let's see how this is applied in practice.
Calculation example
Take for example private school. When it was opened, the director relied on the staffing standards educational organizations approved by the order of the regional profile department. For clarity, let's take the Order of the Department of Education of the Tver Region No. 409 dated May 31, 2005.
The school has four classes with 100 children. In this case, the institution is supposed to have 17 employees. But the director decided that the cost of personnel does not pay off, and instructed the accountant to find an opportunity to reduce it.
The latter defined the following data:
- OZVg - 3700 hours;
- NF1 - 600 hours;
- PNF1 - 590 hours;
- SCH - 17 people;
- HB - 180 hours.
The maximum number of employees is the number that he will receive by substituting this data into the formula.
KN \u003d 1 + 45 / 600 × 17 \u003d 2.3.
SH = 3700 / 590 × 2.3 = 14.4.
The resulting number must be rounded up to a whole (always upwards, since we are talking about people). It turns out 15 people, so to save resources, two can be reduced.
How to approve a new document or make changes to an existing one
So, the need for personnel changes is obvious. Now we need to fix this. For this personnel service develops a new staffing table. To do this, you can use the T-3 form, approved. However, since 01/01/2013 it is not mandatory, so you can develop your own.
Labor rationing: just about serious. Part 2
One of the main issues that HR managers have to solve is determining the number of employees: how many employees does the organization need?
Calculation of the number of personnel
The solution to this question usually begins with a searchpopulation norms for the relevant categories of workers. Unfortunately, most often it turns out to be unsuccessful - for the simple reason that population standards are by no means developed for everyone. Firstly, they solve only one specific problem, that is, they are unsuitable either for production planning or for developing a system of remuneration or material incentives. Secondly, when drawing up the norms, it is necessary to take into account a large number of factors (relatively speaking, the types of work performed and their features) that determine in real life the requirements for the number of each category of workers. But since this is difficult to ensure, they are usually limited to three or four factors, which is not enough to ensure high accuracy of calculations.
In the absence of staffing standards, the need for personnel can be calculated on the basis of any other types of labor standards. The logic of these calculations is simple and clear, and the formulas used are simple.
However, employees are periodically absent from their workplaces - for valid (vacation, illness, child care, etc.) and disrespectful reasons. With this in mind, in order to ensure the timely execution of production tasks, the company has to hire additional people.Headcount (H w) - this is the required number, taking into account the coefficient of absenteeism (K n ). Hw= Hnx Kn The headcount is often referred to aspayroll. |
Calculation of the number based on time norms
Knowing the norms of time and volumes of orders, we can easily calculate the required number.
For example, if a worker spends one hour processing one part, and 80 parts need to be made per day, then 10 people will be required to complete the production task. The solution to the problem is obvious: the total labor intensity (80 hours) must be divided by the time one person works (8 hours per day).
In real life, everything is somewhat more complicated, so correction factors are introduced into the calculation. If time norms are taken as the basis, then the number of personnel is calculated according to the formulas:
where T - total labor intensity of work in the planned period, man-hours;
F - working time fund of one employee in the planned period, h;
H 1 , H 2 , H i - the norm of time for 1, 2, etc. type of work in the planned period, man-hours;
V 1 , V 2 , V i - the scope of work 1, 2, etc. of the type in the planning period;
TO Oh - a coefficient that reflects how much work is not covered by rationing in the planning period;
TO ext - coefficient of compliance with the norms;
TO n - absenteeism rate.
Planned periodin the calculation, it can be any - shift, week, decade, month, quarter, year. Different kinds works are characterized by different repeatability (permanent, daily, one-time, etc.), while the longer the planned period, the more accurate the result will be.
However, with an increase in the planning period, another difficulty arises. Not all enterprises can draw up an accurate and detailed work plan, for example, for a year. But the use of approximate (indicative) production indicators in the plans reduces the accuracy of the results of calculating the number. Therefore, when assigning a planning period, specific circumstances should be taken into account, as well as the availability of reliable initial data.
Compliance rate (K ext) is an indicator that reflects the degree of performance by the employee planned assignments(average output):
It is obvious that if employees systematically overfulfill the norms, then the indicator of the required number of personnel decreases, and if they underfulfill, it increases. The coefficient of compliance with the norms is usually calculated for production workers, for other categories of personnel, its value, as a rule, is taken equal to 1.0.
Absence rate (K n) - a standard indicator of accounting for hours worked, reflected in the statistical reporting of the enterprise.
Code Coverage Ratio (K Oh) used in calculations in cases where part of the work performed by employees is not covered by the standards (or it is impossible to establish them) - this occurs quite often. How do you know what percentage of work is not covered by rationing?
1. You can try to solve this problem arithmetically: subtract from the worked calendar time the total labor intensity of the normalized work. But for all its obvious simplicity, this method has limitations:
1. K oh can be determined by observation - using the method of photographing working time. This is the most correct approach.
2. Most often, this coefficient is assigned using the “expert” method (based on experience).
For example, the annual (2009) production program of the woodworking enterprise provides for the production of 6600 pcs. wooden beams 2000x100x80 mm (later they are used to assemble joinery). It is necessary to calculate the number of carpenters (III category) who carry out the operations of planing workpieces from four sides (using a sherhebel and planer), cleaning edges from four sides ( sandpaper), as well as making 16 nests in each of the bars (eight with a chisel and eight with an electric drill).
To determine the labor intensity, the Intersectoral norms of time for the manufacture of joinery products were used (Kramatorsk, 2005).
Norm of time for planing workpieces hand tool(scherhebel and planer) is 2.43 man-hours for every 100 m of the planed surface with a planing width of up to 100 mm (map 18 of the collection of standards); the complexity of planing one workpiece will be:
The norm of time for making blind grooves with a chisel is 2.91 man-hours per 100 sockets (Map 23); the complexity of making grooves with a chisel per workpiece is calculated:
The time limit for making blind grooves with an electric drill is 1.43 man-hours per 100 sockets (Map 26). The complexity of making grooves with a chisel per workpiece is calculated:
The time limit for hand sanding the edges with sandpaper is 1.03 man-hours for every 10 edges 2000 mm long (map 42). In the example under consideration, in each workpiece, the edges are cleaned from four sides, therefore, the labor intensity of edge cleaning on one workpiece is calculated as follows:
Considering that all works of the billing period are covered by rationing (K Oh = 1.0), the total labor intensity of the work will be:
Then, with the fund of working time in 2004 hours (2009), the coefficient of compliance with the norms K ext = 1.0 and absenteeism coefficient K n = 1.12, the estimated number of carpenters will be:
Calculation of the number based on production rates
Usingproduction standardsthe number of employees is calculated by the formula:
where N in1, N in2, N in i - production rates for the 1st, 2nd, etc. types of work, respectively.
When calculating, be sure to keep in mind the correspondenceunits of measurement . That is, the units of measure for the amount of work in terms ofproduction standards And scope of workmust be the same - pcs., cu. m, kg, etc. Units of measurement of time in terms ofproduction standards And working time fund - hour, shift, etc. If the units of measurement do not match, the indicators should be recalculated. If the production rate is 120 units / min., And the planned period is one month, then when calculating the number, the units of measurement should be brought to a single scale: one month is 167 hours x 60 \u003d 10,020 minutes.
For example, the monthly production program of the harvesting area is:
1) billet A - 25 thousand pieces. at a production rate of 12 pieces / min. (in this example, local production rates are used);
2) blank B - 3 thousand pieces. (8pcs/h);
3) billet B - 50 thousand pieces. (15pcs/min);
4) blank G - 3 thousand pieces. (30pcs/h);
5) billet D - 4.5 thousand pieces. (25 pieces/h).
The monthly fund of working time is 167 hours. The coefficient of fulfillment of the norms for all blanks is K ext = 1.0, absenteeism coefficient K n = 1.12. Then the staffing will be:
To ensure the conformity of the units of measurement in the considered example, the recalculation of the production rates for billets A and B was carried out.
Headcount calculation based on service rates and service time rates
Service time standards (service standards) are used when rationing the labor of workers serving production (transport and warehousing, repairmen, etc.). The calculation of the number based on them is carried out according to the formulas:
where H o1, H o2, H oi - service standards of the 1st, 2nd, etc. type.
The above formulas are similar to the corresponding formulas for calculating the number based on the norms of time and output, however, they lack the coefficient of fulfillment of the norms. It is not used because for these units it is usually unacceptable not onlyunderfulfillment, But and overfulfillment norms: work must be carried out strictly in accordance with the established schedule / mode. If, for some objective reasons, labor productivity in service has increased, then one should not introduce a coefficient of compliance with the standards, butchange the norm.
For example, calculate the number of repairmen producing the current Maintenance metal-cutting machine tools of the turning group in the machine-assembly shop of a machine-building plant.
The company has established service standards and service time standards for each type of equipment (table). The norms were established on the basis of the Intersectoral norms of the number, norms of service and norms of time for workers engaged in servicing the main and auxiliary production (Kramatorsk, 2005). Absence rate K n = 1.12.
Tab. Initial data for calculating the number
(example)
Machine name | Norm of service time per machine per shift, man - min. | Service rate, machines/shift | Number of equipment of this type, pcs. |
| Machine A | |||
| Machine B | 11,6 | ||
| Machine B | |||
| Machine G | |||
| Machine D | 14,5 |
The number calculated on the basis of service time norms will be:
Since the service time norm is set in man-minutes, the working time fund (one shift) is also taken in minutes.
If we use service standards to calculate the same amount of work, then the staffing of repairmen will be:
Calculation of abundance based on population norms
Number norms usually obtained as a result of analyzing data from many similar enterprises or structural divisions(using mathematical and statistical methods). Within a single enterprise, it is usually not possible to create population standards.
IN collections of normspopulation norms are presented in the form of tables (they may be accompanied by formulas on the basis of which the data were calculated). Number norms always reflectnecessary number . When using them, the absenteeism rate should be added separately, taking into account the characteristics and statistics of a particular enterprise.
It is quite easy to use population standards, but the results may not be as good as expected.
For example, for an enterprise with a staff of 10 to 500 people, the standard number of employees for accounting can be calculated using the formula:
where h pr - total number of personnel at enterprises, thousand people;
N c.n. - the number of independent structural units at the enterprise, pieces.
Then for an enterprise with 14 structural divisions with a total headcount of 425 people, the number of accountants will be:
How much can you trust the results? The formula is taken from the collection "Intersectoral norms for the number of accounting employees", approved by the Ministry of Labor and Social Policy of Ukraine in 2003 and recommended for use in all enterprises, institutions and organizations. Paragraph 11 of the "General Part" of the collection states that "number norms are developed depending on the complexity of the typical scope of work and are calculated depending on the factors that have the greatest influence on their size." This gives confidence and increases confidence in the result.
But doubts remain ... Let's try to compare (at least approximately) the work in the accounting department of a small-scale wholesale trade enterprise and a budgetary research institute (assuming that the number of staff and the number of structural divisions are the same in them). It is obvious that both the volume of operations performed by accountants and their content are very different, while the inter-industry norm is the same for everyone! This is the main drawback of the norms of the number.
It is almost never possible to accurately establish the conformity of the actual composition and volume of work performed with the one used in determining the population norm. Of course, if we are talking about a regional employment center or a branch pension fund- There are no problems, all institutions work according to a single instruction and approved methods. But each manufacturing enterprise in some way unique, and the more significant the discrepancy between "life" and the norms, the greater the error in the calculation results.
Therefore, a more reliable result is obtained when calculating the abundance based on other norms, although the calculation process turns out to be more cumbersome. Given this circumstance, in many collections of norms for the number of developers also include time norms for the main types of work.
For example, Intersectoral norms for the number of employees of legal services (approved by the Ministry of Labor of Ukraine in 2004), Intersectoral norms for the number of employees involved in the operation and maintenance of robotic areas at enterprises (approved by the Ministry of Labor of Ukraine in 2006), the already mentioned Intersectoral norms for the number of employees in accounting, etc.
Regardless of the type of norms used, if the composition and volume of work performed (both in general and for their individual types) are taken into account correctly, the results of calculating the number of personnel will be reliable; they can be used to make managerial decisions.
We need one and a half workers...
When calculating the number of personnel, fractional values are often obtained. How to proceed in this case?
Firstly, the fractional result can beround down to the nearest smaller integer . In this case, we understand that the actual labor intensity of workers will increase somewhat, and the growth rates may be different. It is one thing to round 1.5 to 1.0, but quite another to round 25.5 to 25.0. A significant increase in workload can be offset by additional payments (for example, a bonus “for the intensity of work”), but a small increase is usually taken for granted.
Secondly, the fractional calculation result can beround up to nearest integer . For example, 6.5 - up to 7.0. At the same time, the intensity of labor is somewhat reduced. To compensate for the decrease in intensity, employees are assigned additional responsibilities, but a slight decrease, as a rule, is also ignored.
Third, you can enter incomplete staffing staff units- 0.25; 0.5 stakes, etc.
