average number of employees during the year - a figure that is determined by the mathematical summation of the payroll number of personnel for each day of the year, then the resulting sum is divided by the number of days in the year (365 or 366 days).As for holidays and weekends, in order to calculate these days the number of employees shall be equal to the number of employees for the previous day, but working.If the holidays and weekends more than two in a row, the number of employees for the list-such days equal to the number of two employees from the list of representatives of the closest to the holidays (non) working day.
however rare that the average number of employees per year in the enterprises considered for each day of the year.Most businesses and organizations throughout the year, this indicator is calculated over a longer reporting period: half year, quarter, month.This allows the end of the year, when reporting for the entire year, the use of existing data and is already on the basis of their annual rate of output.But the daily records of the number of payroll employees in the company is ongoing.These reports for each day and the number of personnel to be confirmed on the basis of orders and orders (for transfer or departure time, employment or dismissal), shall be amended accordingly.Daily figures for the average number must match the data displayed in the table of attendance.The Table also records is the main document that is used in the calculation of employee salaries.
Information about the average number of employees is often used as an accountant when reporting on labor.In addition, this information is used as the basis for calculating productivity, turnover ratio of turnover, the average salary at the enterprise and other important indicators.
but have a number of cases that suggest that the average number of employees for the year may not include all employees.These categories of workers are women who are on maternity leave or maternity leave;mothers who are busy taking care of children.As well as employees who are seconded to the enterprise (organization) to perform seasonal agricultural work connected with the harvest.
In addition, employees who are trained to (do) in educational institutions (both higher and secondary) and additional holidays are also not included in the average number.In this criterion is also not included and student interns, who can be credited to the post.
workers, who are employed part-time or part-time, are also included.The calculation is performed on them in proportion to the time worked on the production.The average number is then determined as follows: for the period (usually a week or a month) calculated the total number of man-hours spent on the job According to the employee, after which the number of man-hours divided by the real value of working hours per dayand the result is the number of days in the reporting period, and is included in the total calculation of the average number.A similar scheme is calculated data and other personnel involved in the home or remotely.
average number of employees for the year or a different period in the work of the company is less than the reporting period, due to its launch, liquidation or connectedness with seasonal work, are calculated slightly differently.In this case, the number of employees is summed for all days, when the company was working (including weekends and holidays), then that amount is divided by the number of days in the reporting period.But then again, as a rule, take the figure for the year is impractical and time consuming.So often it considered the annual rate of data for each month.That is the number of stacks for all months of the year and then the sum divided by 12 (the number of months in a year).
