In planning its activities, the company takes into account various factors and indicators.However, their number depends on the type of organization.For example, companies involved in the release of a product or providing a variety of services that include a business plan to order more performance than any other company.One of the most important is the norm-hours.This index is the basis of the complexity of products, which set regulations, has a direct relationship with the volume of manufactured goods.In addition, it is working closely with productivity.
norm-hour - measure of the amount of time required to perform any work or services or the release unit of production.The value is limited by its regulatory framework.It should be noted that this indicator has an impact on the final cost of the goods and, as a consequence, the amount of revenue and net profit.
calculation standard hour occurs with such well-known index is the gross number of working hours.This rate can be determined as follows: the number of employees of an organization engaged in the production of a certain type of product, multiplied by the number of working hours.However, the result can not be a norm for the determination of such magnitude as the norm-hours.This is due to the fact that these man-hours have been used with equal intensity efforts.
It is understood that a certain amount of time was spent on the regulated and unregulated breaks.Depending on the type of activity of the enterprise the number of minutes of rest established in accordance with the regulations.Therefore, the total number of man-hours necessary to subtract the value of this indicator.
In addition, there are also delays, absenteeism and disability.In accordance with various forms of statistical reporting given amount of time can also calculate and subtract this value from the calculated amount of man-hours.It should also be taken into account and some of the indicators.Do not forget about time to prepare for the work, as well as the completion of the working process and bringing the workplace in order.Knowing these indicators and performance of people, such a value can be calculated as a standard-hour.
Consider an example.In the production of the product involved 5 people.The number of working hours each equal to 8. According to the regulations, each employee has a legal break for lunch - 1 hour, and two rest breaks of 10 minutes.In addition, at the beginning of the working day for driving its place in the operational state and end of shift cleaning of its assigned 10 minutes, ie. E. In total - 20 minutes.During the month of March, none of the workers did not take time off, no one is hurt, and no downtime and has not happened.The efficiency of the production process is 115%.The cost of standard hour - 2000 rubles.Calculate the number of labor hours per month and determine their monetary value.
Solution:
Gross number of man-hours equals:
5 people * 8 hours * 20 days = 800 man-hours.
amount of time on the regulated breaks, lunch, training workplace:
10 minutes + 10 minutes + 1 hour + 10 minutes + 10 minutes = 1 hour 40 minutes or 1.67 hours
number unused in the production time equals:
5 people * 20 days * 1.67 hours = 167 man-hours per month
Other no downtime, so the number of labor hours will be equal to:
800 people / hour - 167 persons / hour = 633 person / hour
At the same time workers use their time more efficiently, ie633 person / hour turns into:
633 persons / hour * 115% = 727.95 person / hour - this is the required number of standard hours.
However, their cost is:
727,95 person / hour * 2000 rubles.= 1,455,900 rubles.
