What is labor intensity? Labor intensity

One of the main tasks of every manufacturing enterprise is to increase labor productivity and optimize time spent on the work process. This is why every employee in the accounting department should know how to calculate man-hours. In order to obtain these economic indicators, special formulas are used, which will be discussed below.

Productive use of time intended for a specific production process allows you to optimize the work activity of each employee in the enterprise. Using special formulas, you can derive the time costs that an employee will need to cope with the task.

By making such calculations, you can not only identify the efficiency of your employees, but also significantly increase the efficiency of the labor process.

This means that such an approach will increase the productivity of the enterprise. It is for this purpose that the formulas “man-hours” and “man-days” were developed in economic science.

To optimize the production process and obtain greater benefits, it is necessary to calculate the number of man-hours spent on the production of one unit

What is a man-hour

First, let's look at what are man hours? This term is used to denote an economic unit that is equal to one hour of labor of the Nth employee. Using this unit, the time period or number of employees required to carry out a certain production task is calculated.

How are calculations made?

Adding up man-hours makes it possible to assess the required financial investments to pay for the labor activities of company employees. It is not uncommon for man-hours to be used to set deadlines for completing obligations during the design of certain tasks that place management under strict time constraints.

These figures are used in the preparation of reporting documentation for the tax inspectorate, the Pension Fund and institutions providing social and legal protection of the population. In addition, each enterprise provides detailed information about the man-hours spent to Rosstat. When compiling such documentation, the “P-4” form is used, which clearly displays the calculations being carried out.

Nuances of making calculations

Let's look at examples of calculating man-hours. In order to obtain the required indicator, you should add up the working time of a certain employee. It should be noted that not only the hours spent on the work process both on the territory of the organization and outside it are summed up. Thus, when compiling calculations of labor activity indicators, business trips, work in a combined position (in the same enterprise), as well as overtime are taken into account.

Such calculations should not include:

1. Days missed by an employee due to illness.
2. Production downtime (days or hours when an employee was not engaged in his direct job responsibilities due to circumstances that he had no control over).
3. Time spent on vacation (vacation time initiated by the management of the enterprise is not taken into account).
4. Time off provided to nursing mothers.

Also, those hours by which the working day of employees of certain organizations are reduced in accordance with the decrees prescribed in the legislation of the Russian Federation are not taken into account. The calculations do not take into account absenteeism and other various factors of staff absence from work.

Formulas used in calculations

When calculating the man-hours spent, special economic formulas are used. The simplest formula for calculating labor costs in man-hours: H = K * T. Let's look at what this formula means. The letter “H” denotes man-hours. Instead of the letter “K” the number of employees in the organization is substituted. "T" is the unit of time used in calculations. To simplify the calculation of labor costs, it is best to use hours as a unit of time.

Calculation example

Man-days are days worked by company personnel. A person-day is considered worked regardless of the actual length of the working day. That is, if the employee showed up on time and began performing his job duties on time, the man-day should be counted.

Let's look at an example of how to calculate man-hours for a month of work. An organization with thirty employees will be used as an illustrative example. The duration of one working day is eight hours. All necessary calculations will be made for September of this year. In order to get man-hours for a month, it is necessary to multiply the number of employees, the duration of one working day and the number of working days in a particular month: “30*8*21=5040”.

However, when filling out the documentation sent to Rosstat, the chief accountant of the enterprise carries out much more complex calculations. To obtain accurate data, it is necessary to take into account the time spent on business trips and extracurricular work activities. In addition, the time period that is not intended for accounting is subtracted.

Let's look at the same manufacturing example, but in this case, two out of thirty employees spend only four hours at their desk. Moreover, in the example under consideration, we will take into account that one of the employees went on vacation in the middle of the working month and worked only eighteen days:

First, you need to calculate man-hours, for workers who are at their workplace full time - 27*8*21=4536. After this, it is necessary to make separate calculations of the labor costs of employees who spend four hours daily at their workplace - 2*4*21=168. Then you should make a calculation for an employee who went on vacation in the middle of the working month - 144. The resulting products should be summed up to get the result - 4536 + 168 + 144 = 4848.

The result obtained is the sum of the labor costs of all employees of the organization for the above month.

Man-day

This term is a designation of a similar value with man-hours. In a specific example, the unit of work time is one standard working day. When used in man-day calculations, the average length of a working day is not taken into account, even when the figures significantly exceed the eight hours established by law. It should be noted that in the economic sphere, man-hours are a more accurate unit compared to man-day.

How to make calculations

When calculating using the man-day formula, unexcused reasons for absence from work are not taken into account. This means that absenteeism, no-shows and absence from work for more than three hours are considered a full-fledged absence. Let's look at how man days are calculated. The formulas used in calculations that are used in accounting imply following a clear order of actions:

1. In order to obtain the result of the reporting month, it is necessary to multiply the number of man-hours worked by each employee by the sum of working days in the month in question.
2. The obtained figures are summed up in order to obtain the result of man-hours for the reporting month.
3. After this, the amount received is divided by eight, since according to the Labor Code this time is a full-time working day.
4. The resulting figure corresponds to the “man-day” indicator.

This unit is used when calculating the indicator of temporary funds. This indicator is used to determine the number of days worked, attendance, absences and all-day downtime. Using such values, statistics are compiled, on the basis of which economic analysis is carried out. Not only certain enterprises, but also various industries are subject to such analysis.

Brief overview of basic terms

Below we suggest familiarizing yourself with the terms that were used in the calculations given above.

Days worked

Day worked – time spent by each employee performing their job duties. Regardless of the actual length of the production day, the day is considered worked if the employee arrives at his workplace on time.

In addition to the above, the time that the employee spent on a business trip, was on duty, or combined several positions on the territory of the enterprise is added to this value.

Turnouts

The term “attendance” means the total result of adding up days worked and all-day downtime. The term is quite easy to understand.

No-shows

The term “absenteeism” should be understood as the period of time during which a certain employee was absent from his workplace. There are many different reasons for not showing up to your workplace, both respectful and disrespectful. The only exception to this rule is cases related to production downtime.

Valid reasons include vacation, maternity leave, educational leave, illness and other absences permitted by law. This includes performing military or civilian duties. In addition, some personal reasons are valid reasons for not showing up to your workplace. However, in this case, preliminary coordination with the administration of the enterprise is necessary.

Sometimes this list expands significantly. Often, valid reasons include labor strikes or mass absences from work.

Absence from the workplace without a valid reason includes absenteeism, failure to appear on the territory of the organization for more than three hours from the start of the work shift. In addition, unexcused reasons for absences include non-admission to the work process for existing objective reasons.

Production downtime

An all-day downtime is a working day during which the employee does not perform his direct job duties due to the influence of various factors that he cannot influence. Such downtime includes various malfunctions of production equipment or power outages on the territory of the enterprise. At the moment, the employee can either be at his workplace or absent, having notified the administration in advance.

Labor hours

Labor hour is the time spent by an employee who does not have the necessary qualifications at a certain workplace. The number of labor hours in one week is at least forty hours (taking into account that the enterprise in question has a standard eight-hour working day). The calculation of payment for labor hours is carried out in accordance with the current law specified in the Labor Code. Using labor hours, wages are calculated for personnel who do not have the necessary qualifications.

There are two general approaches to measuring labor productivity: through indicators of output per unit of labor (time) or labor intensity - the cost of labor (time) to produce a unit of volume of products (services).

The first indicator of labor productivity is production output (B). An indicator of the volume of products (work, services) produced per unit of labor costs. Output is a direct indicator of labor productivity, since the more products are produced per unit of labor input, the higher the level of labor productivity. Calculated using the formula:

Where V- volume of production; T - labor costs for a given volume of production.

Time worked is measured in man-hours or man-days worked. In accordance with this, when studying labor productivity, indicators of the average hourly and average daily labor productivity of workers, as well as the average monthly (quarterly, annual or for any period from the beginning of the year) labor productivity of workers or workers are used. These indicators are calculated as follows.

Average hourly output of a worker:

Where V- volume of products (works, services) produced in the reporting period; - man-hours actually worked by workers in the reporting period.

Average daily output of a worker:

where are the man-days actually worked by workers in the reporting period.

Average monthly (quarterly, annual or for any period from the beginning of the year) production of a worker (employee):

where is the average number of workers (employees) in the reporting period.

Methods for determining output are classified depending on the unit of measurement of production volume:

■ natural (conditionally natural) - used for the production of homogeneous products at individual workplaces, production teams, at the enterprise, i.e. when determining the production of a specific type of product (work and services). When using this method, production is expressed in natural units of measurement (B = q: t, Where q- physical volume of production of homogeneous products);

■ cost (based on the cost indicators of manufactured or sold products) - when the enterprise produces heterogeneous products. When using this method, production is determined in monetary terms ( , where C is the price of a unit of production, rubles);

■ labor ( measurement of labor productivity is based on taking into account the volume of products produced in the cost of working time (standard hours)). Its advantage over others is that the calculations use a more accurate meter - the labor intensity of each type of product, regardless of the degree of its readiness (products, semi-finished products, work in progress). In this case, both actual and standard labor costs are widely used.

The cost method is widely used. However, if labor productivity (LP) is calculated based on manufactured or sold products, then this method overestimates LP, since the result includes the cost of past labor - the raw materials used, the volume of cooperative supplies, etc. This drawback is eliminated when calculating output on the basis of net output or profit, as well as when calculating the profitability of labor, which reflects the ratio of profit to costs.

If we are talking about labor productivity in industry and the denominator, instead of time spent, uses the average number of workers on the payroll or the average number of workers, then the output indicators can be determined accordingly using the formulas:

Accordingly, the average number of industrial production personnel and the average number of workers, people.

The second indicator of labor productivity is the labor intensity of products (Te). This indicator of individual labor productivity characterizes the cost of working time (the cost of living labor) to produce a unit of output or to perform a unit of work.

Among the types of labor intensity of products, depending on the composition of included labor costs, the following are distinguished:

· technological labor intensity () - reflects all labor costs of the main workers (piece workers and time workers) directly affecting the objects of labor;

· labor intensity of production maintenance () - labor costs only for auxiliary workers engaged in production maintenance;

· production () - all labor costs of main and auxiliary workers; determined by the formula:

· labor intensity of production management () - labor costs of employees: managers, specialists and other employees;

· total labor intensity () - labor costs for the production of products of all categories of production equipment of the enterprise. It is determined by the formula:

· total labor intensity (), determined by the labor costs of all categories of PPP workers:

The total labor intensity of a unit of production is determined by the formula:

Where T- time worked by employees of all categories of production staff of the enterprise (shop), h; V- natural volume of manufactured products, pcs. (either in tons, meters, etc.).

The labor intensity of products is an inverse indicator of labor productivity. Therefore, the indicators of production and labor intensity of products are inversely related:

The actual and standard labor intensity of products are distinguished. The first is used in the analysis process, the second - when planning labor productivity.

The actual labor intensity of the product is determined by the actual labor costs (in hours) to produce a unit of product.

Standard labor intensity determines the amount of necessary (standard) labor costs (in standard hours) for the production of a unit of product under the conditions of existing production.

The ratio of the standard labor intensity of products () to the actual labor intensity () determines the coefficient of fulfillment of time standards:

Thus, the concept of “product labor intensity” is closely related to labor standards, rationing, which is one of the directions for increasing labor productivity.

Initial data:

Standards for total labor intensity of production per unit C M R:

a) finishing work ─ 0.150 people. / hour per 1 sq. / m;

b) masonry ─ 1.20 people. / hour per 1 cubic meter / m;

c) installation work ─ 0, 220 people. / hour per 1 cubic meter / m.

Planned quantity of output of SMR per year in physical terms: taken from table 4 (column 3):

a) finishing works 349832;

b) masonry 95841;

c) installation work 387423.

Standard labor intensity is calculated using the formula:

That's normal. − standard labor intensity

T i is the total labor intensity of production of unit i ─ that ─ S M R pers. / hour

Q i year ─ planned quantity of output i ─ thousand in C M R during the year.

n ─ number of items C M R.

T ave. norms = (0.150 × 349832) + (1.200 × 95841) + (0.220 × 387423) =

252717.06 people / hour

The number of P P P according to standard labor intensity is determined as the quotient of the division of standard labor intensity and the working time budget of one worker per year (adopted from Table 3).

252717.06 / 1768 = 143 people.

The planned labor intensity is calculated similarly to the standard labor intensity and amounts to 252,717.06 people. / hour

The number of P P P according to planned labor intensity is determined as the quotient of the planned labor intensity and the planned working time budget per year (1587 hours are assumed).

252717.06 / 1587 = 158 people.

Calculation of labor intensity of maintenance of construction and installation works

The labor costs of workers serving production are determined as the product of the number of service workers (taken from table 5 (column 6)) and the working time budget of one worker per year (taken from table 3).

The labor intensity of service per unit of production is calculated as the quotient of dividing the labor costs of workers servicing production and the amount of products produced in physical terms (taken from Table 4 (column 3).

Labor intensity of finishing work maintenance:

12 × 1768 = 21216 people. / hour

21216 / 349832 = 0.60 people. / hour by 1

Labor intensity of masonry maintenance:

16 × 1768 = 28288 people. / hour

28288 / 95841 = 0.295 people. / hour by 1

Labor intensity of maintenance of installation work:

10 × 1768 = 17680 people. / hour

17680 / 387423= 0.045 people. / hour by 1

The labor intensity of maintenance per unit C M R is calculated as the sum of the labor intensity of finishing work, masonry, and installation work.

0.60 + 0.295 + 0.045 = 0.94 people. / hour For 1 unit S M R.

Calculation of the labor intensity of managing construction and installation works. The calculation of the labor intensity of SMR management is made as the quotient of dividing the labor costs of engineers and employees and the amount of products produced in physical terms.

Labor intensity of management (finishing work)

4 × 1768 = 7072 people. / hour

7072 / 349832 = 0.020 people. / hour by 1

Labor intensity of management (masonry)

5 × 1768 = 8840 people. / hour

8840 / 95841 = 0.092 people. / hour by 1

Labor intensity of management (installation work)

3 × 1768 = 5304

5304 / 387423 = 0.014 people. / hour by 1

Control complexity per unit C M R

0.020 + 0.092 + 0.014 = 0.126 people / hour per 1 unit. S M R.

The obtained data on calculating the labor intensity of servicing construction and installation works are summarized in Table 11.

Table 11

Calculation of total labor intensity C M R

Technological complexity is taken from table 6 (column 4).

Actual labor intensity is calculated using the formula:

T pr. norms = ∑ Ti floor. × Q i year

Tfact. Year = (0.85 × 349832) + (1.525 × 95841) + (0.218 × 387423) = = 260350.94 people / hour.

The actual number of industrial production personnel is calculated as the quotient of dividing the actual labor intensity and the working time budget of one employee per year.

260350.94 / 1768 = 148 people.

Labor intensity is the cost of work time per unit of product (work or service). The products of enterprises are assessed both in monetary form and in kind.

Labor intensity is measured, as a rule, in standard hours, i.e. hours spent on production.

This indicator is the inverse of the labor productivity indicator and is calculated using the formula:

T = Pv: Kp where:

T - labor intensity; Рв — working hours; Kp - the number of products produced.

Labor intensity is the reciprocal of output.

Calculate the labor intensity of individual operations, products, and works:

Technological labor intensity (Tm) is the labor costs of the main workers, piece workers and time workers. It is calculated based on production operations, parts, assemblies and finished products. It is found by dividing the labor costs of workers by the amount of products produced by them.

Maintenance labor intensity (To) is the labor costs of auxiliary workers in the main workshops, auxiliary workshops and divisions that are engaged in servicing production. The calculation is made for each operation or product or in proportion to the technological complexity of the products.

Production labor intensity (TP) - consists of technological labor intensity and maintenance, i.e. These are the labor costs of main and auxiliary workers to complete a unit of production. It is calculated by dividing the labor costs of main and auxiliary workers by the number of products produced.

t pr. = t tech. + t obsl where (10)

t tech - technological labor intensity;

t obsl - labor intensity of production maintenance.

Labor intensity of management (Tu) - consists of the labor costs of managers, specialists and employees. One part of these costs that is associated with the manufacture of products and is directly allocated to these products. The other is not related to the manufacture of products and relates to them in proportion to production labor intensity.

Total labor intensity of products (Tp) - consists of all labor costs for the manufacture of each product and their entire amount.

Determined by the formula: Tp = Tt + To + Tu = Tpr + Tu (11)

The labor costs of all auxiliary workers reflect the labor intensity of production maintenance (t obsl), and the labor costs of all employees and service personnel, as well as security, reflect the labor intensity of production management (t control).

Labor intensity is distinguished:

1. Standard labor intensity is calculated on the basis of current labor standards, as well as time, production, time, service and number standards. Used to determine the labor costs required for the manufacture of individual products, and also for the implementation of the production program.

2. The planned labor intensity differs from the standard by the amount of reduction in labor costs that are planned in the current period due to the implementation of organizational and technical measures.

Actual labor intensity is the sum of labor costs for the volume of products that were produced or the volume of work performed.

Advantages of the labor intensity indicator:

1. It establishes a direct relationship between production volume and labor costs.

2. The use of the labor intensity indicator allows us to link the problem of measuring labor productivity with the factors and reserves for its growth.

3. He has the ability to compare labor costs for identical products in different workshops and different areas of the enterprise.

4. Eliminates the influence on the labor productivity indicator of changes in the volume of supplies according to the organizational structure of production.

Currently, we can name the following methods for determining the labor intensity of design work:

Statistical;

Expert;

Cost;

Labor costs for the production of a unit of goods or products depend on many factors, which are divided into two groups:

Natural-climatic, biological and agrozootechnical;

Organizational and technical;

Analysis of the labor intensity of production

Reducing labor intensity and increasing productivity is achieved in different ways. The most important of them:

Mechanization and automation of the production process;

Development and application of high-performance technologies;

Replacement or modernization of old equipment;

However, measures to improve the equipment and technology used do not live up to expectations without improving production and labor.

Often, businesses purchase or lease expensive equipment without even preparing to use it. As a result, the utilization rate of such equipment is very low. The spent fixed assets and resources do not bring results.

Let us highlight some factors for reducing the labor intensity of production: those related to the subject of labor; means of labor; and with the organization of labor in the production process.

1. Improving the characteristics of products and their designs; correct choice of starting materials.

2. Modernization of old equipment and introduction of technologies;

3. Improvements in the organization of labor and production.

It is also possible to highlight industry reserves for reducing labor intensity (specialization, cooperation and concentration).

A decrease in labor intensity can be caused by the enterprise implementing organizational and technical measures that were not included in the plan or were not provided for by it, as well as by increasing the level of mechanization and automation of the technological process.

Thus, the system for managing the labor intensity of production at an enterprise should provide for a comprehensive accounting of the impact of production factors at all stages of the product life cycle, both on the value of absolute labor intensity and its relative reduction in the process of mastering production of products.

What is the labor intensity formula and why do you need to calculate this indicator? This ratio is important for several reasons: it shows how efficiently the enterprise operates, and also serves as the basis for developing a production plan for the next reporting period and allows for more efficient management of resources.

What is “labor intensity”

The term “labor intensity” usually refers to the ratio of resources and time spent on their production. Typically measured in man-hours. Sometimes the word “production” is used as a synonym for the concept. Calculating this coefficient allows you to achieve the following goals:

1. Calculate how much labor and time is needed to create a unit of finished product.
2. Identify in which areas resources are being used productively and in which areas need optimization.
3. Identify weak links in the technological process.
4. Determine whether there is room to improve productivity.

The term “labor intensity” usually refers to the ratio of resources and time spent on their production.

Formula for calculating labor intensity

How to calculate labor intensity? To do this, you need to use the following formula: the working time for producing a certain number of products divided by the number of goods manufactured. Let's look at the formula and calculation example in more detail.

1. To begin the calculation, you need to establish the exact amount of time that was used to produce a certain volume of products. This information is taken from time sheets. This document reveals the number of man-hours - units corresponding to one hour of working time of one person.
   To calculate the number of man-hours, you need to add up all the hours worked by all employees. Let's say that the company employs 5 people, their working day is 8 hours. For one shift the number of man-hours is 40 (5 people x 8 hours), for a working week - 40 x 5 = 200.
2. Next, you need to determine the total cost of all goods produced (services provided, etc.) during the specified time. This number must also be taken from the documentation.
3. To calculate labor intensity, you need to divide the number of man-hours (first point) by the total cost of goods or services (second point). The resulting value is the labor intensity of a unit of production.

Let's look at the calculations using a specific example. During an 8-hour working day, 5 employees produced 100 units of goods, costing 80 rubles per unit. We count step by step.

1. Number of man-hours: 5 people x 8 hours = 40 man-hours.
2. The total cost of all products: 100 units of product x 80 = 8,000 rubles.
3. Product labor intensity coefficient: 40 / 8,000 = 0.005.

How to interpret the ratio

Now you know how to find the labor intensity factor.

1. The lower the value of the labor intensity coefficient, the higher the labor productivity.
2. This indicator needs to be monitored over time - it should decrease, that is, labor productivity should increase. If it takes less time to produce the same volume of products, it means the technological process has been optimized and the professional skills of workers have improved.
3. If, on the contrary, the value of the indicator has increased, you need to find the reason that complicates production. These could be problems with equipment, new raw materials, a new employee, or even a general decrease in motivation in the workforce.
4. You need to compare the coefficient value not only with previous values, but also with planned ones. That is, based on the data obtained, you need to prepare a plan and include in it an equal or slightly reduced value of labor intensity for a similar reporting period.

What affects labor intensity?

The value of this indicator is influenced by a very significant number of factors. To competently analyze the data obtained, you need to know and take into account all influencing factors.

Each individual production has its own list, but the most common are:

1. Professionalism of the staff.
2. Streamlined technological process, comfortable working conditions.
3. Timely supply of raw materials.
4. No problems with infrastructure and communications (no power outages, access roads are cleared, etc.).
5. Motivation of workers, mood in the team and decent wages.

Why is specific labor intensity calculated?

Specific labor intensity is a value showing how much time is spent on the production of one unit of product (goods, services). Let's look at how this coefficient is calculated. It is in inverse proportion to labor productivity and is calculated by dividing the number of workers by the amount of work in monetary terms.

Example: 5 workers produced 100 units of product in 1 shift at 80 rubles per unit. We already know that the labor intensity coefficient will be equal to 0.005. What will be the specific labor intensity? 5 / 8,000 = 0.000625.

Is it possible to calculate labor intensity for a production program?

The complexity of the production program is an important factor, which will show how many man-hours will have to be spent to complete the entire production plan. It can be either planned - that is, calculated before the start of the program, or final - to estimate how many man-hours it took to produce a given amount of products in fact.

It is not difficult to calculate this coefficient - you need to multiply the amount of production provided for by the plan by the time spent (in man-hours) to produce one unit of goods. For example, a production program involves the production of 1000 units of products, at a cost of 2.5 man-hours per unit. 1000 x 2.5 = 2500 man-hours.

Economists distinguish several types of labor intensity.

Types of labor intensity

Above are the two most common types of output in practice: production and specific. However, economists identify several more types of labor intensity:

1. Technological labor intensity implies an assessment of the time costs of all workers.
2. Maintenance - on the contrary, shows how much time was spent on auxiliary workers.
3. Production - is the sum of the values ​​of technological labor intensity and maintenance, that is, the time costs of main and auxiliary workers.
4. Management - records the time spent by process managers.
5. Construction of an object is a special case of labor intensity, it shows how many man-hours will be spent on the entire process of constructing the object.

How to calculate labor costs

Labor costs are the entire amount of money payable to employees for the reporting period. The formula for labor costs is quite simple. It is necessary to multiply the average annual number of employees by the average salary per employee.

For example, let’s calculate monthly labor costs for an enterprise with 15 employees and an average salary of 27 thousand rubles. 15 x 27,000 = 405 thousand rubles. If you need to get the value for the year, then the monthly costs need to be multiplied by 12: 405,000 x 12 = 4,860,000 rubles.

How to optimize labor intensity

The main result of the calculation of output should be the analysis, which will show which components of the technological process need to be improved. Of course, each individual enterprise will have its own optimization paths, but in general the following options can be mentioned:

• increasing the professionalism of employees, retraining;
• introduction of modern technologies and innovations;
• improving logistics;
• analysis and improvement of the technological process;
• use of higher quality raw materials.

Conclusion

Calculation of labor intensity is necessary for proper planning and optimization of the production process. Based on data from primary documentation, it is possible to calculate all labor intensity coefficients - specific, technological, maintenance, management. However, after carrying out the calculations, it is important to identify factors that negatively affect the operation of the enterprise and plan their elimination.