How to calculate your hours. How to calculate man-hours How to calculate working hours in hours

At 36 hours: 36: 5 (days) x 21 = 151.2 hours. Hence the conclusion is this: the maximum working time in October 2017 should not exceed 168 hours. Six-day week A six-day week also cannot exceed 40 hours in total. Let's take the same October with a six-day week. There will be 26 working days, the norm is 168 hours. 168 divided by 26 equals approximately 6 and a half hours a day. But in the Russian Federation, during a six-day working week, a 7-hour duration of work time is used, and before the weekend it is reduced to 5 hours. On the eve of a holiday, during a five-day period the working day is reduced by one hour; during a six-day period, the working day cannot be more than five hours. Number of working days between dates (formula) Excel has a function called NETWORKDAYS. Its arguments are the start and end dates. These are required values ​​to enter. And also an optional argument - holidays.

How to correctly calculate employee working hours?

For night work, additional financial bonuses are provided, amounting to at least 20% of the average tariff hourly rate for each hour worked on the night shift. On holidays and weekends, pay for work also provides for an increased amount:

• hourly workers – double rate per hour;
• piece workers - double price;
• “sitting” on a salary - single or double average daily or average hourly earnings (doubling depends on whether overtime took place along with going on a non-working day).

Compensation is allowed not in financial form, but in the form of additional time for rest (this is agreed with the worker himself). IMPORTANT! If an employee’s departure on a holiday or day off is provided for according to the RMS schedule, then this time is counted as working time and is included in the norm that is established for the accounting period.

Working time standards and their calculation

I respect those who fundamentally do not read the instructions, but, you must admit, the cost of an error in calculating the number of people may be too high. How to use the calculator to calculate headcount 1. First, enter into the calculator all types of operations/work performed by the employee or employees of the department.

In order not to lose anything, group them by work blocks/business processes. 2. For each type of work, determine the standard time and frequency of performing this work (quantity per shift/day/week/month/year). You determine the norm either expertly - as the arithmetic mean between the maximum and minimum time for performing an operation, or using timing.
3. Multiplying the standard time by the frequency of work/operations in the selected period (shift, day, week, month, year), you get the amount of work per month, calculated in hours. 4.

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Lunch and technological breaks, preparing the work place and cleaning it, maintaining production equipment in normal technical condition are initially included in the planning of working time and are standardized time expenditures. Types of working time losses Whole-day Loss of a working day (shift). They arise due to non-supply of resources, accidents at the enterprise, vacations, sick leave, maternity leave.

Important

Intraday (intra-shift) Time irrationally used within one workday: frequent smoke breaks, conversations not related to production issues, preoccupation with personal problems. Planned Planned consumption of working time, regulated by management. For example: assigning the responsibilities of an employee who did not show up for duty to the rest of the team members; an increase in the number of rest breaks due to changed working conditions.

Time calculator

Attention

This rate is calculated based on the total hourly rate for the month. Principles for calculating wages using a working time sheet Calculation of holidays when recording working time in summary is carried out on the basis of Article 53. This article contains information on payment during the holiday period.

There are such types of payment as:

• double piecework payment (paid to persons who work piecework);
• double tariff rate per day or hour (paid to employees who work based on these rates);
• In the case of salary payments, the following payments are provided on holidays - a single rate in addition to the salary in the absence of overtime or a double rate in excess of the salary if the calendar norm is exceeded.

In addition, the establishment of a specific size on holidays and weekends is made when registering labor relations.

Procedure for calculating lost working time

The Labor Code of the Russian Federation clearly requires the drawing up of an RMS schedule only for an operating mode that includes shifts. For other operating modes, such a requirement is not legally binding. However, most often employers prefer to draw up such schedules, since it is practically impossible to ensure compliance of working hours with legal standards, especially in a long accounting period, in any other way. The schedule is drawn up based on the regulatory documents of the enterprise:

• collective agreement;
• individual employment contracts or additional agreements thereto;
• internal labor regulations;
• other local acts.

ATTENTION! The RMS schedule can be drawn up for the entire enterprise as a whole, or for individual groups of employees or individuals, applied on an ongoing basis or introduced temporarily.

Calculation of shift work schedule

If you use inspections only as a way to punish workers, you can get indignation and resistance from the work collective in response. Therefore, before the observation, it is recommended to hold a meeting at which it will be explained in detail for what purposes the inspection is being carried out and how its results may affect further work.

• Carrying out inspections using PDF, timing or photo timing methods requires serious preparation associated with material and time costs. In some cases, their implementation is impractical. It is more cost-effective to conduct such checks for large companies with a large number of employees.
• To standardize time costs, an integrated approach is required, combining different inspection methods, as well as an analysis of the condition of production equipment and labor safety conditions.

Calculating headcount using a calculator from an HR practitioner

Do not forget about the principles of calculating the number that you should have read about in the article about the 8 basic principles of calculating the number - all calculations were made in accordance with them. If the calculator’s algorithms suddenly fail, a cell highlighted in red with the amount of “lost” hours will appear to the right of the “Control” inscription. What difficulties may you encounter in preparing data for calculating the number of personnel? Often, when rationing operations, the maximum time for their completion is several times greater than the minimum.

This happens when the name of one operation hides several operations that differ in content and volume of work.

How is summarized working time recording used?

The very concept of working time implies the period during which the employee fulfills his labor obligations in accordance with the contract concluded with him and the principles of internal regulations. This definition also includes other time periods called working time in the Labor Code. Legislative norms According to Article 91 of the Labor Code of the Russian Federation, the norm cannot exceed 40 hours per week.
In cases where the employer, following the law, must establish reduced working hours, 24, 35 or 36 hours per week are approved. Labor Code of the Russian Federation The Labor Code is necessary for setting wages, as well as for paying for hours worked overtime, on weekends and holidays. Time standards The following time standards are distinguished:

• Work week.

How to calculate man hours

• The amount of time worked during RMS during the accounting period should not exceed that provided for by law.
• The RMS schedule is mandatory when organizing shift work and is desirable in all other modes.
• The accounting period under the RMS regime is set arbitrarily, except for those types of activities where it is provided for by law, and it is unlawful to set it longer than 1 year.
• The following items must be regulated in the RMS schedule:

• the beginning and end of the labor process;
• duration of the shift (working day) in hours;
• frequency of work shifts and days off;
• rest time between shifts.

• It is forbidden to include significant rework in the schedule (this is fraught with administrative liability), and shortcomings are also undesirable.

The calculator for calculating the number allows

• determine the amount of work for which the headcount will be calculated;
• determine time standards for performing individual operations;
• take into account when calculating the number of lost working hours and the absenteeism rate;
• assess the actual workload of workers given the current workload and the existing number and staff;
• calculate the number of workers required to complete a certain amount of work (target number);
• compare the target number with the actual number to understand the need to change the number or staff.

For those who want to correctly calculate the number of personnel First, read the article about 8 basic principles for calculating headcount - this will allow you to avoid making gross mistakes when collecting data and setting up the calculator.
One personnel check may not be enough. If employees are told that new labor time standards will be applied based on the results of the check, they will deliberately work more slowly. Work on analyzing the distribution of time and the reasons for its loss should be carried out by competent employees and regularly submitted in the form of reports. For the head of an organization, it is necessary to understand that the correct use of time is the key to stable work and achieving maximum profit.

The more cases of lost working time are identified, the higher the likelihood of increasing labor productivity.

To understand how to correctly calculate working hours, you need to understand what this concept means. It is disclosed in the Labor Code of the Russian Federation, as well as in the norms of personnel records management. The employee’s salary also depends on the correct calculation.

Time sheet

In Art. 91 of the Labor Code of the Russian Federation states that the normal working week is 40 working hours per week. This means that an employee with a normal work schedule must perform his direct work duties 40 hours a week.

But there are also circumstances in which, according to the norms of the Labor Code of the Russian Federation, the employer must establish:

• 24-hour work week;
• 32-hour work week;
• 36 hour work week.

The Labor Code of the Russian Federation also states that any employer, regardless of what organizational and legal form his company has, must keep records of working hours. If during an inspection it is discovered that there is no time sheet at the enterprise, this will lead to the fact that both the company itself and the official will be held administratively liable.

A time sheet is a form that contains all the information about how many hours each specific employee worked. Absenteeism from work for good or bad reasons is also noted here.

In order to maintain a timesheet correctly, one of the following conditions must be met:

• this can be done daily, in fact noting the presence or absence of workers at their workplaces;
• entering data if there are some deviations. For example, if an employee fails to show up for work without a valid reason.

Based on the document data, at the end of the month, wages are calculated for all employees. It is for this reason that it is so important to maintain this document correctly.

Correct and timely maintenance of timesheets allows you to monitor the process of compliance by each employee with labor discipline, as well as working time standards. In addition, this document also notes hours of overtime work or going to work on a legal day off. Such performance of labor duties is subject to increased payment.

The working time sheet is the main document that labor inspectors request for inspection. In addition to the fact that it can be used to check compliance with legislation regarding working time standards, it is also the main source of statistical reporting on personnel.

Timesheet maintenance is assigned to an individual employee, whose work is controlled by the head of the structural unit. It is the boss who is aware of the presence and absence of employees.

To record working hours, forms T-12 and T-13 can be used. But the law does not oblige the use of precisely such forms. Each enterprise has the right to independently develop a working time sheet form. But it must contain certain information about the company. You can keep timesheets either on a computer or manually.

Calculation of summarized working time recording

This calculation is used in cases where it is not possible to maintain the normal working week. For example, employees work in shifts. With such a work schedule, it is necessary to use not only a different accounting of working hours, but also calculate wages differently.

Under normal working conditions, the working week should not exceed 40 working hours per week. That is, 5 days a week for 8 hours. But some employers apply a different work schedule when the daily shift extends beyond the 8-hour workday. As a rule, such a schedule is used in organizations that provide services to citizens or trade. For example, medical institutions, convenience stores, pharmacies, transport, etc.

To comply with the law and increase labor efficiency, the employer introduces shift work schedules. To avoid violations, it is necessary that the duration of work duties during the accounting period is no more than a normal week, multiplied by the number of weeks in the accepted accounting period. The maximum length of the accounting period is generally 1 year, according to Art. 104 Labor Code of the Russian Federation.

Calculation of overtime with summarized recording of working hours

Overtime work is working beyond one's normal work schedule. Recently, more and more often, workers have begun to stay at their workplaces beyond the normal 8-hour working time. And if a shift schedule is approved, then overtime occurs constantly.

Every employer knows that overtime work is paid according to slightly different rules. In addition, the duration of such work cannot exceed a certain limit per month. In order to save money on paying overtime hours, employers began to use summarized recording of working hours.

The employer is obliged to calculate overtime when recording working time in aggregate when the following situations arise:

• during the accounting period, an employee who was previously on sick leave, on study, on vacation, or on advanced training courses ended up working more than he missed;
• the employee, due to certain circumstances, worked more during the accounting period than he should have worked during the same period.

For example, the accounting period provides for 1,250 working hours, and the employee worked 1,350 hours during this time. The employer is obliged to pay him for 100 hours at increased rates.

Working time calendar

This document is also called a production calendar. He is every accountant's assistant. This document reflects all working days, as well as weekends and holidays.

This calendar is indispensable for normal work time tracking, that is, with a 40-hour work week (5 days a week, 8 hours each). Using this document, you can correctly calculate the standard working hours during a certain accounting period.

It is not difficult to calculate all the necessary indicators for calculating wages, especially if the employee worked for a full month. Even if you have “sick leave” or “vacation” days, calculating the number of working hours is not difficult.

The working time calendar contains the following information:

• the number of calendar days in each month, each quarter, half-year and per year;
• the number of working days in each month, quarter, half-year and year;
• the number of weekends and holidays in each month, quarter, half-year and year;
• the number of working hours in each month, quarter, half-year and year, with different lengths of the working week (40 hours, 36 hours, 24 hours).

Pre-holiday days are also celebrated here, in which the working hours are reduced by 1 hour.

Calculation of part-time work

According to Art. 93 of the Labor Code of the Russian Federation, part-time mode is a work schedule in which the employee has a part-time job and works either part-time or part-time. This mode of work can be established either at the request (written, that is, statement) of the employee himself, or by agreement of the parties. The employer does not have the right to forcibly transfer an employee to such a work schedule without his written consent.

The employer is not obliged to respond positively to the employee’s request to transfer him to part-time work, but there are circumstances in which he is obliged to do this:

• the employee brought a certificate of pregnancy;
• request of one of the parents/guardian/legal representative having a child under 14 years of age. If the child has a disability, then the age threshold is slightly higher - 18 years;
• the need to care for a close relative if there are medical indications.

In order to correctly record part-time work, it is necessary to start from what is the standard working time for this category of workers. In most cases, this is 40 hours a week - 5 days of 8 hours plus 2 full days off.

In the application, the employee indicates how he is asking for his work schedule to be reduced. For example, he asks to work not 40, but 30 hours a week. Then his daily working time will be 6 hours with a 5-day work week.

Calculation of working time rates

Some citizens can get a “part-time” job. What does it mean? This means that an employment contract with such an employee will be concluded for a part-time or part-time work week. That is, such an employee will not perform his duties the entire working day (not the entire working week), but only part of it.

At its core, this is a part-time calculation. How to produce it has already been described above. The main thing is that the conditions and working hours must be specified in the employment contract. Then there will be no violations of labor laws.

Calculation of working time costs

• identify shortcomings in the organization of labor itself and the production process, which lead to the company losing financial resources and using them inappropriately;
• establish service standards;
• establish standards for the number of hired personnel;
• identify failure to fulfill assigned tasks or, conversely, significant overwork, which also lead to financial losses.

Depending on what factors are to be identified, the following methods of photographing working time are used:

• individual photograph - the object of study is a specific workplace with a specific employee. The more detailed the research is, the more accurate the result will be. It can be applied to the entire structural unit in which the studied workplace is located;
• group photography - research methods are applied to a separate group of workers who are not connected to each other by a single labor and production process.

Procedure for calculating working hours

In order to correctly calculate working hours, it is necessary to take into account many factors. These include:

• type of working week - it can be either a five-day week or a six-day week;
• duration of the day's work shift;
• the start and end period of the work;
• possible and mandatory breaks;
• the order of working days and non-working days;
• how many shifts there are per day;
• the presence of holidays and pre-holidays, when the working day is reduced.

Example of working time calculation

Most businesses operate on a five-day work week. The formula for calculating working time is as follows:

Ntotal = Prv / 5 * Krd - 1 h * Kppd, where:

Ntot - standard working time;

Prv - length of working hours per week (40, 35, 36 or 24);

Krd - number of working days in the period (month, year);

Kppd - the number of pre-holiday days.

Example. There are 21 working days in April 2018. Standard working hours:

• 40-hour work week - 40 / 5 * 21 = 168 hours;
• A 36-hour work week is 36 / 5 * 21 = 151.2.

That is, those hours that will be worked in excess of 168 hours per week will be considered overtime and must be paid at an increased rate.

To correctly calculate the standard working hours for 2018, you need to refer to the production calendar. This document indicates that 1,970 working hours need to be worked in 2018. That is, on average, you need to work 164.1 hours per month.

Slightly different values ​​for a 36-hour and 24-hour work week. With these schedules, working hours for 2018 are 1,772.40 and 1,179.60 hours, respectively.

Conclusion

Correct and timely recording of working hours allows you to correctly calculate wages for employees, taking into account overtime, illness, vacations and other things. Do not forget that labor inspectors first of all request the report card for inspection.

For the entire billing period, for one indicator (condition) of bonuses: - monthly - no more than 12 bonuses - quarterly - no more than 4 bonuses - semi-annual - no more than 2 bonuses for work provided for by the LNA, accrued in the billing period (except for the annual bonus) Bonuses, accrued taking into account actual work in the working period Bonuses accrued without taking into account actual work in the working period Total: In what month was the salary increase Increase coefficient The increase coefficient is calculated as the ratio of the tariff rate (salary) after the increase to the tariff rate (salary) before the increase, for example : 25000/20000 = 1.25. If the increase in tariff rates and salaries was accompanied by changes in the remuneration system (for example, some allowances, additional payments, bonuses were canceled, while others were introduced), then the consolidated increase coefficient must be calculated.

How to calculate wages for one day?

What does a salary consist of? Remuneration consists of a basic and an additional part. The main part of the salary includes the following types of remuneration:

• payment according to salary (tariff), piecework;
• payment and additional payment for work on holidays (weekends);
• for hours worked overtime;
• bonuses;
• bonuses for skill, additional payments for hazardous working conditions;
• surcharges for substitution and combination of professions, etc.

Additional payments include all additional payments calculated based on average earnings:

• payment for all types of vacations;
• compensation payments upon dismissal;
• additional payments up to the average, determined by the regulations on remuneration or other regulations of the enterprise, etc.

So, the forms of remuneration and its types determine the algorithm for calculating wages to employees of a particular enterprise.

Salary calculation, online calculator

On the day of dismissal, the employer is obliged to accrue and pay salary for work in August, bonus, personal allowance, monetary compensation for days of vacation, that is, make the final payment. According to the employment contract, Lvov S.S. The following charges are established:

• salary for a full working month - 8300 rubles;
• personal allowance - 2000 rubles;
• for work in hazardous conditions, the additional payment is 4 percent of the salary;
• monthly bonus - 150% for a full working month;
• surcharge for night work - 40% of the hourly rate.

He worked according to total time tracking, his shift schedule was “every three days.” The hourly rate according to local regulations at TES LLC is calculated based on the average monthly number of hours per year and in 2017 is 8300/(1973/12)=50.48 rubles.

S.S.

How to calculate salary by salary

With this accounting of working time at the enterprise:

• accounting of planned and actually worked working hours is carried out by the hour;
• a local regulatory act establishes an accounting period (month, quarter, year, etc.);
• the amount of working time in the accounting period should not exceed the established number of working hours;
• the number of working hours in the accounting period is established according to the amount of working time per working week (no more than forty hours per week);
• A local regulatory act defines the rule for determining the hourly rate at the established salary:

Based on the planned norm of working hours of the calendar month according to the formula: hourly rate = salary / planned number of working hours of the calendar month for which the salary is calculated.

Salary calculation formula: example

Attention

The calculation of the average salary is determined by the formula: SWP = (SPL + SV)/D, where: SWP - average salary; SPL - actually accrued salary for the 12 months preceding the moment of payment; SV - accrued incentive payments provided for by the remuneration system, for the period, with the exception of amounts of financial assistance; D - the number of days actually worked in the 12 months preceding the moment of payment. IMPORTANT! One average salary is not included in another, i.e. When calculating average earnings, the time during which the employee maintained average earnings in accordance with the legislation of the Russian Federation is excluded from the calculation period. Documents reflecting the calculation, accrual and payment of wages When hiring an employee, a hiring order is issued.

The order is issued in any form or using forms No. T-1 or T-1a.

How to calculate your salary by hour calculator

The salary calculation is as follows: 30,000 / 23 × 20 = 26,086.96 rubles (salary before personal income tax); 26,086.96 – 13% = 22,695.65 rubles (take-home salary). But in practice, such simple calculations almost never happen. Employees are paid bonuses, allowances and compensation.

Let’s assume that, in addition to a salary of 30,000 rubles, an employee is paid a bonus of 25% of the salary every month. And he worked only 20 days instead of the required 23 working days per month. Then the calculation will look like this: Salary + bonus (30,000 + 7,500) = 37,500 rubles (monthly salary); 37,500 / 23 × 20 = 32,608.70 rubles (wages for hours worked excluding personal income tax); 32,608.70 – 13% = 28,369.57 rubles (take-home salary).
In cases where an employee has the right to a tax deduction, the tax amount is first calculated, and then it is deducted from the salary.

Salary calculator for less than a month

In practice, the following methods of calculating the advance are used:

1. Proportional to time worked.
2. As a percentage of salary.
3. In a fixed amount.

The organization chooses the most convenient payment methods and terms for itself. How to calculate salary based on salary The monthly salary based on salary is determined as follows. Salary calculation based on salary, formula: ZP = O/Dm*Od, where: ZP – monthly salary (gross); O – official salary according to the staffing table or employment contract; Dm – number of days in a month; Od – days actually worked in a month.

When the amount of wages is known, we determine the amount of personal income tax: personal income tax = salary * 13%, where: salary - accrued wages for the month; 13% - personal income tax rate for individuals who are tax residents of the Russian Federation (clause 1 of article 224 of the Tax Code of the Russian Federation) . Let's determine the amount of wages “on hand” (Net).

Average earnings calculator

Info

According to the Labor Law, all employees have the right to annual paid leave of 28 calendar days. When calculating vacation pay, a special scheme is used, which is useful not only for the accountant, but also for the interested party - the employee. The calculation is based on the average daily earnings for the billing period for which vacation pay is calculated - 12 months, if the employee worked at the enterprise during this period.

The resulting amount is divided by the average monthly number of calendar days per year - this indicator is taken as a number equal to 29.4. However, in the case where the employee did not have time to work at the enterprise for the whole year, vacation pay is calculated according to a different scheme. In this case, the number of months worked should be multiplied by 29.4 and added working days in months not fully worked.
Accrued wages should be divided by this number.

Important

Deadlines for calculation and payment of wages The date of payment is established in one of the following documents: internal labor regulations, collective agreement or employment contract. Wages are paid at least every half month (Article 136 of the Labor Code of the Russian Federation). The final payment for the month is made no later than the 15th.

In practice, the payment period is set in the following order:

• advance payment – ​​from the 16th to the 30th (31st) day of the current month;
• The final payment for the month is from the 1st to the 15th of the next month.

If the payment day coincides with a weekend or non-working holiday, the payment is made on the eve of this day (Article 136 of the Labor Code of the Russian Federation).

How to calculate salary for one working day calculator

The amount that is agreed upon during employment is the salary (fixed wage). It will be reflected in the employment contract. But how much an employee will receive depends on many factors. Here's what you need to take into account: Subscribe to our channel in Yandex.Zen! Subscribe to the channel

• Income tax is deducted from the employee's funds, while the employer makes insurance contributions from his own funds.
• The employee can receive an advance.
• An employee may have obligations to pay alimony or other payments under writs of execution.
• Supplements and coefficients may be applied to the employee’s salary; he may be awarded a bonus and other additional payments.

All these factors either increase take-home pay or decrease it. If you forget about them, you cannot correctly calculate the amount to be paid.

• monthly salary - 8300 rubles;
• salary is determined for July 2017;
• the planned number of hours in July is 168 hours;
• hourly rate = 8300/168 = 49.40 rubles.

With this calculation, the hourly rate will depend on a specific month and “float” throughout the year. Or the second method, based on the average monthly number of slaves. hours in a calendar year using the formula: hour. rate = salary / (standard working time in hours in the current calendar year / 12 months). Example:

• in 2017 according to the production calendar with an 8-hour work schedule.

  day and five-day work. week work norm time is 1973 hours per year;

• monthly salary - 8300 rubles;
• hourly rate: 8300/(1973/12)= 50.48 rubles.

With this calculation, the hourly rate is constant throughout the calendar year.

How to calculate salary for one working day calculator

We suggest using the following table, which shows the formula for calculating salary based on salary when working for less than a full month. Formula for calculating wages at a tariff rate When an employee is not given a monthly salary, but a daily or hourly tariff rate, the amount of monetary remuneration for the month is calculated as follows:

• With the established daily tariff rate, salary calculation is calculated using the formula:

• at an hourly wage rate determined by regulatory acts, wages are calculated as follows:

Wages when working according to a schedule The question often arises: “How to correctly calculate wages for those working on a sliding schedule?” or “How to correctly calculate the wages of watchmen according to the schedule?” At enterprises, security service workers (watchmen) often work on a staggered schedule; their employment contract provides them with a monthly salary.

The time calculator is designed to perform various time calculations and has several functions:

• indication of the user's current time,
• calculation of the time interval between two given points,
• converting time from one unit to another (seconds, minutes, hours, days, HH:MM:SS).

Time calculator will help you determine the remaining time at a given moment. For example, by setting the end time of the working day, you can find out exactly how long you have to work today. Or, for example, how much time is left for sleep. To do this, simply enter the time for which you set your alarm and the current time.

But, besides comical ways to use the time calculator, it can also be used for real purposes. Officials responsible for calculating the time worked by employees of the organization to determine overtime can also resort to a time calculator. To do this, just enter the employee’s time of arrival and departure from work according to the electronic pass system, and the calculator itself will calculate the number of hours worked.

In addition, a time calculator can be useful for determining the recording time on video media. If several recordings have been made on video media, then by setting the start and end times of the recording, you can determine its duration.

In addition to the indicated ways of using the time interval calculation function, many more examples can be given, but we can confidently say that everyone can find a use for it both for personal, perhaps entertainment, purposes, and for serious work issues.

Time calculator

Hours: Minutes: Seconds

Time #1	:	:
Time No. 2	:	:

Difference:

The time calculator's function for converting from one time unit to another allows you to easily convert days into hours, minutes and even seconds, into the hours-minutes-seconds format, and also in the opposite direction.

For example, you are going to the cinema to watch something from the latest releases, and when you go to a website with descriptions of films, you find out that the duration of the film is 164 minutes, which, you see, is not very clear. But, using a time calculator, you can easily determine that the duration of the film is 2 hours 44 minutes, which is much clearer for planning your time.

1) Calculation based on labor intensity of work or production standards;

The calculation method based on labor intensity applies to workers (main and auxiliary) who perform standardized work (piece workers).

Table 6.1

Balance of working time for one worker (example)

Indicators	Reporting period	Planning period
1) Calendar number of days, including:
Holidays
Weekend
Closed on Saturdays
2) Nominal working hours, days
3) Absence from work, days, including:
Annual holidays
Study leaves
Maternity leave
Additional leaves with the permission of the administration
Diseases
Truancy
Downtime
4) Availability of working hours, days
5) Duration of work shift, hours.
6) Working time budget, hours.
7) Pre-holiday shortened days, h.
8) Preferential time for teenagers, part.
9) Intra-shift downtime, h.
10) Useful (effective) working time fund, h.
12) Average duration of a work shift, hours.

A) Calculation of the number of workers by labor intensity used to determine the number of piece workers:

Where
– required number of piece workers;

– labor intensity of the production program, standard hours;

– annual effective time fund of one worker, hours;

– coefficient of fulfillment of production standards.

b) Calculation of the number of workers according to production standards usually used to determine the number of workers in a site where the amount of work can be measured using natural meters (this method is a variation of the previous one):

Where – volume of work in natural units of measurement, pcs.;

– planned production rate, pcs. products in units time.

2) Calculation according to service standards– used to determine the planned number of auxiliary workers engaged in maintenance, adjustment, repair and other similar work in enterprises (in workshops) with a continuous production process:

Where
– number of serviced workplaces (equipment units);

– number of shifts per day;

– service rate (i.e. the number of pieces of equipment serviced by one or a group of workers).

3) Calculation of the number of jobs– used to determine the planned number of main and auxiliary workers who perform work to control the operation of equipment, as well as control the technological process:

Where – the number of workers required to service working machines.

Definition number of managers, employees And specialists is complicated by the fact that for most of them production standards or service standards are not established. The number of managers, specialists and employees depends on the functions they perform.

The number of engineering and technical workers and employees is determined according to the staffing table. It is possible to determine the number of this category of workers according to standards, depending on the number of jobs in the main production, the number of workers, and the cost of fixed assets.

When planning the number of piece workers, the expected productivity of their labor is taken into account. Labor productivity refers to the efficiency (or effectiveness) of labor in the production process.

Level labor productivity expressed by the number of products produced per unit of working time, or the cost of working time to produce a unit of product.

The most common and universal indicator is production, which can be hourly, daily, monthly (quarterly, annual).

Output represents the quantity of production ( Q) produced per unit of working time ( T), or per one average employee per month, quarter, year. It is determined by the ratio of the quantity of products produced to the cost of working time for the production of these products: Q/T.

Along with production, the indicator of labor intensity of products is widely used. Under labor intensive production is understood as the sum of all labor costs for the production of a unit of output at a given enterprise ( T/Q).

Depending on the composition of labor costs and their role in the production process, the following types of labor intensity are taken into account, which are components of the total labor intensity of manufacturing products: technological complexity of production maintenance, production complexity, complexity of production management.

Where – production;

– labor intensity, hours;

– volume of products produced over a certain period of time;

– the cost of working time for the production of this product, hours.

Production and labor intensity are related to each other as inverse quantities:

Methods for measuring labor productivity vary depending on how the volume of output is determined. To calculate the volume of production (products, works, services) and, accordingly, labor productivity (in terms of output), three methods for determining output are distinguished; natural, cost (monetary) and labor.

Natural method– the simplest and most reliable method, when the volume of produced products is calculated in physical terms (tons, meters, pieces, etc.).

Natural indicators allow you to see the composition of manufactured products by type, variety, etc. The advantage of this method is the direct comparability of labor productivity indicators. However, using natural indicators it is possible to measure labor productivity only within certain types of products or types of work.

Cost method– its essence lies in the fact that the labor productivity indicator is defined as the ratio of manufactured products, expressed in monetary units, to the cost of working time or the average number of industrial production personnel.

To calculate labor productivity in value terms, various indicators for assessing the volume of output can be used: gross output, marketable output, gross turnover, net and semi-net output, sold products. Each of these indicators has its positive and negative sides.

Labor method widely used in intra-company planning, i.e. at workplaces, in teams, at production sites and in workshops when producing a variety of unfinished products. In this case, labor productivity is determined in standard hours or, in other words, assessed on the basis of labor intensity.

The growth of labor productivity creates conditions for growth in production volume and profit of the enterprise.

Increase in production due to increased labor productivity can be determined by the formula:

Where
– increase in production due to increased labor productivity, %

– growth in the number of employees, %;

-increase in production volume, %.

In conditions of limited resources, it is relevant for the enterprise to carry out analytical work to identify reserves for increasing labor productivity.

Reserves- These are untapped opportunities to save labor costs.

Increased labor productivity can be achieved through:

increasing the technical level of production;

better organization of production and labor;

structural changes in production;

changes in external and natural conditions.

Increasing the technical level of production reduces the labor intensity of manufacturing products, which is due to the introduction of advanced technologies, mechanization and automation of production, modernization of equipment, and the use of new materials and raw materials.

The best organization of production and labor is implemented through improving production management, forms of production organization, which leads to savings in working time as a result of reducing the loss of working time, increasing production standards and service standards.

Changes in labor productivity levels due to structural changes in production are caused by changes in the labor intensity of manufactured products due to structural changes in the nomenclature composition and the volume of production.

Changes in external conditions associated with the territorial location of suppliers of raw materials, materials, changes in mining and geological conditions and methods of mining.

All the factors considered influence the level of labor productivity. Using appropriate analytical formulas, it is possible to calculate the number of workers released and, accordingly, the increase in labor productivity.

To determine possible reducing the number of workers based on reducing labor intensity the following formula is used:

Where
– labor intensity of a unit of production, respectively, before and after the implementation of the event, standard hour;

– volume of production in the planned period;

– the coefficient of the duration of the event in the planned period (the ratio of the duration of the event in months to the number of calendar months in the year).

Saving number of workers by reducing lost working time will be determined by the formula:

Where – the number of industrial production personnel calculated for the planned production volume for the base period, people;

– the share of main workers in the number of industrial production personnel, %;

–loss of working time in the base period,%;

– loss of working time of workers in the planning period, %.

Saving the number of employees by reducing absenteeism to work determined by the formula:

Where
– losses from defects in the base and planning periods, % of the cost of production;

– number of main workers in the base period, people.

Reduction in the number of employees due to increased production volume calculated by the formula:

Where
– number of industrial production personnel excluding main workers in the base period, people;

–planned growth in production volume, %;

– planned increase in the number of employees, except for the main workers, %.

Saving the number of core workers due to changes in the composition (range) of products determined by the formula:

Where
– growth in labor productivity,%;

– savings in the number of employees, calculated by all factors, people;

– the number of employees calculated for the production volume of the planned period based on the output of the base period, people.

Wage- this is a form of material remuneration for labor in the form of part of the cost of created and sold products, received by employees of an enterprise or organization.

Salary performs the following functions:

ensures the employee’s reproduction of labor potential;

stimulates interest in the results of work;

allows you to take into account the employee’s contribution to solving the problems of the enterprise;

regulates the distribution of labor resources between types of activities.

From the point of view of the reproductive function, wages are the monetary expression of the volume of benefits available to the employee, which ensure the objectively necessary restoration of the employee’s labor potential.

In modern economic conditions, the organization of remuneration at an enterprise should be based on compliance with the following principles:

1) the enterprise’s independent choice of organizational methods, forms, systems and amount of remuneration for employees;

2) state regulation of wages through the establishment of a minimum wage and regulation of labor relations;

3) ensuring differentiation of wages depending on the qualifications of the employee, his working conditions and other factors;

4) the employee’s material interest in achieving high final results of work;

5) faster growth rates of labor productivity than the growth rate of wages;

6) ease of construction of remuneration systems.

Payroll fund at the enterprise provides for the differentiation of labor costs into three components: basic wages, additional wages and bonus payments.

TO basic salary relate:

wages accrued to employees at tariff rates and salaries for hours worked;

wages accrued for work performed to employees at piece rates, as a percentage of revenue from sales of products (performance of work and provision of services);

the cost of products issued as payment in kind;

incentive additional payments and allowances to tariff rates and salaries (for professional excellence, combination of professions, positions, etc.);

bonuses for length of service, length of service;

compensation payments related to working hours and working conditions;

payments due to regional regulation of wages, etc.

TO additional salary These include payments to employees provided for by labor legislation for time not worked at the enterprise. This should include:

payment of annual and additional vacations;

payment for teenagers' preferential hours;

payment for educational leave provided to employees studying in educational institutions;

remuneration of workers involved in the performance of state or public duties;

payment for downtime through no fault of the employee, etc.

Additional wages should also include payments for food, housing, fuel and social payments (bonuses to pensions for those working at the enterprise, one-time benefits for retiring labor veterans, severance pay upon termination of an employment contract, payment for subscriptions to health groups, classes in sports sections and other payments).

Premium payments include one-time incentive payments (one-time bonuses, remunerations based on the results of the year, annual remuneration for length of service, etc.)

The organization of remuneration at an enterprise is based on three interrelated elements:

labor rationing;

tariff system;

forms and systems of remuneration.

Labor rationing serves as the basis for developing standards for performing various operations, allows each employee to establish a standardized (necessary to perform) amount of labor costs, which serves as the basis for payment and material incentives for the employee.

Tariff system remuneration includes a set of regulatory materials regulating the level of remuneration of workers depending on their qualifications, nature, conditions, severity and intensity of work, as well as responsibility for the work performed and the characteristics of production.

The main elements of the tariff system are:

1) Tariff rate– the absolute amount of wages expressed in monetary terms per unit of time. Tariff rates are determined on the basis of the tariff schedule and the first category rate.

2) Tariff schedule– a scale of categories, each of which is assigned its own tariff coefficient, which shows how many times the tariff rate of each category is greater than the first. Each tariff schedule is characterized by a certain ratio of tariff coefficients of extreme categories, which is called the range of the tariff schedule.

There are absolute (in fractions of a unit) and relative (in %) increases in tariff coefficients.

3) Tariff and qualification reference books provide the opportunity to establish the type of work and the employee. They contain information about what a worker of each category and each specialty should know and be able to do.

Table 6.2

An example of a tariff schedule for enterprise workers

The role of the tariff system has now changed significantly - enterprises have become completely independent in matters of developing their own tariff system, or can refuse to use it altogether, the same applies to the choice of forms and systems of remuneration.

The forms, systems and amounts of remuneration at each enterprise are determined at the discretion of the administration and staff in accordance with the Labor Code of the Russian Federation and the Law of the Russian Federation “On the Minimum Wage”.

Table 6.3

Forms and systems of remuneration

	forms of remuneration
	Piecework	Time-based
wage systems	direct individual;	simple time-based;
	collective (brigade);	time-bonus;
	piecework-bonus;
	piecework-progressive;
	indirect piecework;
	chord.

There are piecework and time-based forms of remuneration:

I) Piecework form of remuneration is payment for each unit of production or volume of work performed.

The piecework form of payment is used in the following conditions:

it is possible to develop technically sound standards for production and labor costs;

it is possible to accurately record the volume of work performed;

there are quantitative indicators of work, the implementation of which directly depends on a specific employee;

workers of a particular site have the opportunity to increase output or the volume of work performed without disrupting the technology of the production process;

organization of workers' labor eliminates work interruptions.

Within the framework of the piecework form, the following typical wage systems are distinguished:

1) When direct individual piecework wage system A worker's earnings depend on the amount of work performed. Wages are determined by multiplying the price by the number of units produced:

Where – piece rate, rub. per unit of production;

– produced number of units of production.

The basis for determining the amount of wages piecework form remuneration is based on the price, i.e. the amount of payment per unit of work performed or product manufactured.

With a direct piece-rate wage system, the piece rate is calculated using the formulas:

according to time standard:		according to production rate:

Where – hourly tariff rate for the corresponding type of work, rub./hour;

– standard time per unit of production (work), hour;

V– the rate of production of this product per hour.

2) When brigade piecework wage system brigade (collective) pricing is applied per unit of work performed by the team.

Calculation of brigade piece rates can be performed using the following formulas:

Where
– the sum of the hourly wage rates of all permanent workers included in this team, rubles;

– hourly rate of a team member i-th category, rub.;

– standard time for a team member to perform all operations i-th category per unit of work output, standard hours;

– hourly rate of production by the team (volume of work performed) in the appropriate units of measurement.

Total earnings are distributed among the brigade workers in proportion to the workers’ tariff rates and the amount of time worked by each worker:

Where – piecework earnings of a team member, rub.;

– the sum of factor hours worked by the entire team in a given period;

– the number of factor hours per i th worker of the brigade in a given period.

3) When piece-bonus wage system In addition to wages for the quantity of products produced, the worker is paid a bonus for achieving established quantitative and qualitative indicators (saving raw materials, materials, fuel, energy, meeting production standards).

4) Piece-progressive wage system is based on paying workers for output within established standards at direct piece rates, and for volumes of production in excess of the norm - at increased, progressively increasing rates. The amount of earnings according to the piece-rate progressive system is calculated using the formula:

Where
– the amount of earnings calculated at direct piece rates, rub.;

– fulfillment of production standards, %;

– standard level of production standards, above which payment at increased rates is applied, %;

– bonus coefficient in fractions of a unit, showing an increase in the piece rate for production in excess of the norm.

5) Indirect piecework wage system establishes the amount of wages of auxiliary workers depending on the results of the work of the main workers they serve. This system is used to pay workers whose personal labor cannot be accounted for, but on whom the production of the main workers they serve depends.

Indirect piece rate is calculated using the formula:

Where – hourly wage rate of an auxiliary worker paid according to an indirect piece-rate system, rubles/hour;

V– rate of production of this product per hour;

N o– the number of workers (equipment) served – the standard of service.

The earnings of an auxiliary worker under this system are determined by:

a) based on indirect pricing and the number of products manufactured by the main workers:

Where
– hourly wage rate of an auxiliary worker paid according to indirect piecework wages, rubles;

– actual time worked by this auxiliary worker, hours;

– weighted average % of fulfillment of production standards by all workers (objects, units) served by a given employee.

6) When lump sum wage system wages are determined for a predetermined amount of work (and not for a separate operation) on the basis of current time standards or production standards and prices. The deadline for completion and the quality of work are clearly specified. The amount of earnings is announced in advance, before the start of work. Workers can be rewarded for reducing the duration of work.

II) Time-based form of remuneration is a form in which the salary is accrued to the employee at the established tariff rate or salary for the working time actually worked (but not calendar, but standard (effective) provided for by the tariff system).

A time-based form of remuneration is applied if:

there is no need to stimulate production growth beyond the optimal;

the production process is strictly regulated (i.e., exceeding the standards may be accompanied by a violation of the technological process with a subsequent deterioration in product quality);

the worker’s functions are reduced to monitoring the progress of the technological process;

flow and conveyor types of production operate with a strictly specified rhythm;

experimental work is being carried out or the process of manufacturing new, particularly complex, critical objects is underway;

a variety of work is performed that is difficult to standardize and account for;

the use of time-based payment can ensure an increase in the quality of work performed (inspection, repair work, etc.).

Within the time-based form, the following typical remuneration systems are distinguished:

1) When simple time wages wages are determined by multiplying the established tariff rate (hourly, daily, monthly) by the amount of time worked or by salaries for all categories of workers.

2) When time-bonus system remuneration is made in the same way as under a simple time-based system with the addition of a bonus for achieving certain quantitative and qualitative indicators.

Managers, specialists and employees are paid on the basis official salaries.

Official salary– the amount of monthly salary provided for in the staffing table.

In addition to piecework and time-based forms and corresponding systems within the framework of the tariff model of organizing remuneration, a mixed form has received widespread development within the framework of a non-tariff model of organizing remuneration (or tariff-free wage system– BTOT).

BTOT makes an employee’s earnings completely dependent on the final results of the work of the enterprise’s workforce. It is advisable to use this system where these results can be taken into account quite accurately, where there are conditions for general interest and responsibility for the final results of work. Another prerequisite for using this system is that members of the work team must know each other well and completely trust their managers. As a rule, such a remuneration system is used in small teams with a stable composition of employees, including managers and specialists.

With a tariff-free remuneration system, an employee is assigned a certain qualification level ( KKU), however no tariff rate or salary is established.

Thus, the earnings of an individual worker completely depend on the wage fund accrued based on the collective results of labor, and can be determined by the qualification level coefficient, the labor participation coefficient ( KTU), or according to one consolidated labor coefficient (the number of “earned” points), taking into account factors of qualification level, work results and attitude to work.

Qualification level coefficient takes into account the results of the employee’s past work and is determined by the ratio of the employee’s actual wages for the past period to the minimum wage level for the same period established at the enterprise.

Labor participation rate takes into account the current achievements of the employee and is determined at established intervals according to the composition of factors (indicators) developed by the team, taking into account the combination of professions, the quality of work, and the efficiency of using working time. It thus represents a generalized assessment of the employee’s labor contribution to the overall result of the team’s work.

To calculate the wages of each employee, the following algorithm is used:

a) the summary labor coefficient or the number of points “earned” is calculated i th employee for the period:

c) the earnings of an individual worker ( ) is determined by the formula:

Where FZP– wage fund of the enterprise (division), rub.

TASKS

1) In the planned year, the standard labor intensity of the enterprise’s production program is 14 million standard hours. According to the plan for the introduction of new equipment and the plan for organizational and technical measures, it is planned to reduce labor intensity by 10%. The planned average percentage of fulfillment of production standards for the enterprise is 120%. The annual time fund of one worker is 1,860 hours. Determine the planned number of main production workers for the enterprise as a whole.

2) The company produces products “A” and “B” according to the program indicated in the table. Lost time for valid reasons averages 3% of the nominal time fund, the rate of fulfillment of production standards is 1.15, the number of working days per year is 245, the duration of the work shift is 8 hours.

Determine the number of production workers required to implement the production program for the planned year.

3) During the year, the company plans to produce product “A” in the amount of 500,000 units. The number of working days is 250. The production rate of product “A” for 1 worker is 10 pieces/shift. Determine the number of production workers required to implement the production program.

4) Determine the payroll number of the main workers of the mechanical assembly shop in total and by profession. The quarterly task and labor intensity of the products are as follows:

Indicators	Product 1	Product 2
Annual output, pcs.
Change in work in progress, pcs.
Labor intensity, standard hours:
Turning
Milling
Drilling
Average percentage of workers meeting standards, %

The annual effective time fund is 2,079 hours.

5) In the current quarter, the plant will produce commercial products worth 200 million rubles. The average number of employees is 5,000 people. Determine the planned number of employees in the next quarter if it is planned to produce commercial products worth 180 million rubles, and labor productivity growth is 6%.

6) There are 350 machines installed at the weaving factory. The operating mode is two shifts. The service norm is 4 machines. Determine the number of production workers required for the enterprise.

7) Shift task – 100 parts. The time limit for a part is 5 minutes. A worker produced 120 parts during a shift. Shift duration is 8 hours. Determine the fulfillment of production standards and shift assignments.

8) Annual production program – 5,000 thousand rubles. The number of employees at the beginning of the current year was 970 people, at the end of the current year – 1,100 people. Next year it is planned to increase production output by 10% and labor productivity by 7%. Determine the number of employees in the planning year.

9) Calculate the fulfillment of production standards by workers for May 200x. The enterprise has an 8-hour working day with a 5-day working week; on May 26, the worker served as a juror. For closed work attire for May 200 the following was taken into account:

When determining the time worked per month, take the number of working days according to the timesheet - calendar minus holidays, weekends and days of performing government duties.

10) Based on the data given in the table, calculate the decrease/increase in actual labor intensity and the decrease/increase in labor productivity:

12) Determine the planned growth in labor productivity if in the planned year the production of marketable products increases by 7%, and the number of employees decreases by 1.5%.

13) Determine how the number of employees will change if it is planned to increase the output of marketable products by 10%, and increase labor productivity by 6%.

14) There are 60 piece workers on the site. Due to a number of organizational and technical measures, annual output is planned to increase by 20%. The production volume (120 thousand standard hours) remains the same. Determine how many people can be released as a result of increased productivity.

15) In the first half of the year in the workshop, the share of core production workers was 65%, and in the second - 75%. Determine the percentage increase in labor productivity.

16) At the enterprise in the last period there were 4,400 main production workers and 1,200 auxiliary workers. In the reporting period, the number of main workers increased by 25%, and auxiliary workers by 15%. Determine labor productivity growth.

17) At an enterprise that employs 2,000 people in the reporting year, it is planned to increase production by 10%. The share of cooperative supplies in gross output will increase from 18 to 22%. Determine the degree of increase in labor productivity and labor savings as a result of an increase in the share of cooperative supplies.

18) Determine the target for increasing labor productivity by factors based on reducing the labor intensity of products (see Table 1):

Table 1

The following organizational and technical activities are envisaged for the planning year (see Table 2):

table 2

Event		Reduced labor intensity per product, standard hour.
Organization of production lines in workshops
Application of a multi-person device
Design change
Introduction of precision casting
Changing technology
Changing technology

In the reporting year there are 237 working days, in the planned year everyone will work on average 240 days. Its average duration is 7.7 hours.

According to self-photographs, intra-shift time losses amounted to 11%. In the planned year it is planned to reduce them by half. The share of key workers in the production personnel is 43%, and in the planning year - 46%. The total number of industrial production personnel is 5,200 people. The planned growth in production is 8%.

19) Calculate the planned and actual amounts of daily earnings of a V category worker under the conditions of a direct individual piecework wage system. The production rate per shift is 100 parts, the actual time spent processing one part is 4 minutes. The working day is 8 hours. The hourly wage rate for a category V worker is 27 rubles.

20) The standard time for one product is 12 minutes, the hourly tariff rate for a given complexity of work is 30 rubles/hour, there are 24 working days in a month; Shift duration: 8 hours. 1,100 products were manufactured per month. Determine: a) production rate per month (pcs.); b) piece rate for the product (rub.); c) the amount of piecework wages per month, if for each percentage of overfulfillment 2.5% of earnings are paid at piecework rates (rubles).

21) Calculate the worker’s monthly earnings using the piecework-bonus wage system. In a month (176 working hours), the worker completed 1,200 detail operations. The time limit for one detail operation is 10 minutes. The work is charged category IV. The hourly tariff rate is 25.0 rubles.

Under the terms of the piecework-bonus system, a bonus is awarded for fulfilling the monthly plan (norm) with high-quality performance of work 10% of the monthly piecework earnings and for each percentage of exceeding the monthly plan (norm) in the amount of 1% of the piecework earnings. The total bonus amount should not exceed 20% of monthly piecework earnings. The conditions for bonus payments to workers have been met.

22) Calculate the earnings of workers under collective piecework. There are three people in the brigade: IV, V, VI categories. In accordance with the level of work, the monthly salary of the team was 39,000 rubles. A worker of category IV with a tariff coefficient of 1.68 worked 150 hours in a month, a worker of category V with a coefficient of 1.94 worked 160 hours in a month, a worker of category VI with a coefficient of 2.25 worked 170 hours in a month.

23) The monthly salary of the brigade was 117,500 rubles. Calculate the piecework earnings of team members in accordance with the number of hours worked and the complexity of the work performed:

	Shifts worked	Tariff coefficient
Worker 4th category
Worker 5th category
Worker 6th category

Shift duration is 8 hours.

24) An auxiliary worker serves a section of 5 piece workers working on stamping equipment. Each piece worker must produce 300 pieces per hour. blanks In fact, in 20 working days (shift duration - 8 hours), 260,000 blanks were produced. The hourly wage rate for an auxiliary worker is 29.5 rubles. Determine: a) the earnings of an auxiliary worker in a time-based wage system; b) the earnings of an auxiliary worker under the conditions of an indirect piecework wage system.

25) A V-category service technician (hourly rate of 27.50 rubles) services five machines. Monthly standards at the site were met in the following amounts: by the first worker by 150%; two workers by 140%; two workers at 125%. Determine the monthly salary of an adjuster when paying for his labor using an indirect piece-rate system. The number of working days in a month is 23. How much would an adjuster earn if he was paid on a time-based basis?

26) Determine the monthly salary of a VI-category technician (hourly tariff rate 28.00 rubles) according to the indirect piece-rate wage system. The operator operates six machines. The production rate on each machine is 250 pcs. in 1 hour. In fact, in a month (22 working days) the site produced 325,000 parts. How much would an adjuster earn if he was paid on a time-based basis?

27) Within 9 days, the enterprise must produce 180 products “A” and 350 products “B”. The working day is 7.9 hours. Labor costs for the production of the product are shown in the table.

The average compliance rate is 1.12; loss of time according to plan – 5.2%. Workers are paid at the following hourly tariff rates under normal working conditions: III category - 27.50 rubles, IV category - 30.90 rubles, V category - 36.50 rubles. Additional salary – 15% of the tariff.

Determine the required number of workers by profession and in general, prices for products, the tariff and monthly wage fund, its average monthly level.

28) When completing a monthly assignment, workers of category III must work 4,000, IV – 6,000, V – 4,000 standard hours. On average, they fulfill the standards by 110% and their work is paid at rates with normal working conditions for mechanical engineering enterprises. The tariff hourly rate for category III is 27.40 rubles, category IV is 30.90 rubles, category V is 36.70 rubles.

Additional payments to the tariff fund are: for night work - 2.3%, crew leadership - 1.2%, vacations - 4.0%, shortened working hours for teenagers and nursing mothers - 0.6%, for performing government duties - 0 ,5%. There are 24 working days in a month, each lasting 7.9 hours.

Determine the monthly wage fund, average daily and average monthly wages.