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Formulas for calculating the daily calorie intake for weight loss. Calorie Calories for Weight Loss The unit of measurement of the rate of production

The production rate is the most important indicator of labor productivity, which is necessary for the rational use of labor. Indeed, none modern production not without such calculations. And timely calculation and budgeting, taking into account this parameter, are needed for the correct planning process and the normal functioning of the enterprise. Let's see how the production rate is determined.

First you need to familiarize yourself with the production factors that affect the calculation of this indicator. These include:

the degree of technical re-equipment of the enterprise;
the composition of industrial relations;
organization of the finished product release process.

The level of production, like all other indicators of the professional growth of the enterprise, is revised in the case of:

introducing innovative technologies at the enterprise;
rationalization as well as certification of workplaces;
installation of new production equipment;
carrying out comprehensive measures aimed at increasing labor productivity.

For example, if an employee of an enterprise or a whole team of workers have reached a high level of performance thanks to new equipment and fruitful work, this will be the basis for recalculating the output rate. As a rule, such results are well stimulated by the management in the form of a bonus or gratitude.

To determine the production rate, use the following formula:

Nvyr = Pr * H / Mon,

where Etc- the period of time for which it is necessary to set the value of the norm (expressed in hours, minutes);
H- the number of employees involved in the work;
Mon- the rate of time spent on creating a product unit (measured in man-hours).

The calculated indicator can be expressed in meters, pieces, liters, as well as units of measurement of weight, area, etc. It depends on the type of work performed or manufactured products.

Then proceed to calculate the output level. To do this, divide the amount of produced goods (services) by the rate. For clarity, consider an example: production rate is 10 pieces of products per hour, and the number of goods produced is 11, then the level of output as a percentage will be 110%. If you are calculating for employees who use automated equipment, the formula for the production rate will look like this:

Nvyr = Nvter * Kpv,

where Nvter- theoretical value of the indicator;
Kpv- coefficient of useful time (for 1 shift).

When making settlements at an enterprise with mass production the production rate is determined as follows:

Nvyr = Psm / Ved,

where Psm- duration of the shift;
Veda- the time spent on the production of one product (service).

As a rule, the specialists of the economic department calculate the average value of the production rate on a quarterly basis. In this case, the indicator is calculated for the following period of time:

day;
month;

In this case, a detailed analysis of the amount of goods (services) produced by an employee or a whole team of workers is carried out. The calculation of this indicator is done by the normalizer of the enterprise, especially in the case of converting the value of the employee's salary into the production coefficient. The data obtained are entered into a standard regulation on the system of labor rationing.

To determine the above indicator, it is necessary to use the methodological recommendations developed by the departments of a particular industry. For example, there are government guidelines for determining

Let's calculate the monthly depreciation rate:

K = 100% = 1.04%

Thus, monthly depreciation will be charged on the machine, equal to 1404 rubles. (135,000 1.04%).

As already mentioned, for tax purposes, depreciation can also be calculated using a non-linear method. To do this, the residual value of the fixed asset at the beginning of the month is multiplied by its depreciation rate. And in the first month of operation of the fixed asset, depreciation is calculated from its original cost. But, as noted above, after the residual value of the fixed asset becomes equal to 20 percent of its original cost, the procedure for calculating depreciation should change. In the next month, this residual value is taken as the base one and depreciation is calculated from it in equal shares (as in the linear method). This is stated in paragraph 5 of Art. 259 of the Tax Code.

The monthly depreciation rate is calculated using the formula:

where K is the rate of depreciation in percentage;

n is the useful life of the fixed asset in months.

Example 2

In January 2002, Pride LLC purchased a computer for RUB 48,000. (including VAT - 8,000 rubles) and put it into operation in the same month. According to accounting policy the company calculates depreciation of fixed assets for tax purposes using a non-linear method.

The classification puts computers in the third depreciation group. Their useful lives can range from three years one month to five years inclusive. The organization has determined that the computer will last three and a half years (42 months).

Computer depreciation must be charged from February 2002 onwards. Its depreciation rate will be:

In February, 1,904 rubles will be depreciated. (40,000 rubles 4.76%), and in March - 1,813 rubles. ((40,000 rubles - 1,904 rubles) 4.76%).

So depreciation will need to be charged until the residual value of the computer drops to 8,000 rubles. (40,000 rubles 20%).

In October 2004, the residual value of the computer will be 7,960 rubles. Therefore, from November 2004 to the end of the useful life (up to June 2005 inclusive, i.e. within 8 months), depreciation will need to be charged in the amount of 995 rubles. ( ).

tax code establishes restrictions on the use of the non-linear method in relation to buildings, structures, transfer devices included in the eighth - tenth depreciation groups.

To compare linear and non-linear methods, it is advisable to draw up a table of depreciation deductions, where you can clearly depict their dynamics.

Example 3

Let's take the following initial data for building the table: the initial cost of the fixed asset is 500,000; the useful life is 20 months. Accordingly, the depreciation rate for the straight-line method will be = 5%, and for nonlinear - = 10%.

Linear method		Non-linear method
Initial stand.	Useful term use	Initial stand.	we stand.	Useful term use

Time rate

the time set for the manufacture of a unit of production or the performance of a certain amount of work by one or a group of workers of appropriate qualifications in certain organizational and technical conditions. N. in. are calculated in man-hours or man-minutes. If the work is done by one worker, N. in. set in hours and minutes, and its value corresponds to the duration of the work or the production time of one product. Technically grounded N. of century. determines the time required to perform work in the given organizational and technical conditions with the fullest use of working time and equipment.

N. in. applied as a labor standard in all types of production. In the USSR, they are used in solving a wide range of production and technical and economic problems: when placing workers in production and organizing their labor, when establishing the necessary number of workers to fulfill production programs, the throughput of the equipment used; serve as the basis for solving other issues of planning, remuneration, and determining the cost of production. N. in. is inversely proportional to the rate of output (See Rate of output).

N. in. consists of the norm of piece time (time spent on a unit of work) and the norm of preparatory and final time (time spent on preparation and work associated with its completion), calculated by the formula

where T n... - time norm, T sh.- piece time rate, T p.z.- the norm of the preparatory and final time for a batch of products, n- the number of products in the batch. Piece time includes operational time, workplace service time and time for rest and personal needs.

Lit .: The main methodological provisions for the regulation of labor of workers in the national economy, M., 1970.

V.M. Ryss.

Big Soviet encyclopedia... - M .: Soviet encyclopedia. 1969-1978 .

See what "Time Rate" is in other dictionaries:

Time rate- the duration of the verification in hours, determined regardless of the number of employed verifiers. Fractions of an hour are indicated in decimal fractions. A source … Dictionary-reference book of terms of normative and technical documentation

Time rate- the amount of time that needs to be spent on the production of a unit of output or on the performance of certain labor operations ... Source: Guidelines accounting for labor costs and remuneration in agricultural ... ... Official terminology

Time rate- - the amount of working time required for the production of a unit of good-quality products by workers of the corresponding profession and qualifications, performing work in conditions of correct organization of labor and production. [Badin G. M. et al. ... ... Encyclopedia of terms, definitions and explanations of building materials

The amount of time, expressed in man hours or man minutes, attributable to the execution of one completed production operation, taking into account the loss of working time inevitably associated with the labor process (time for rest during ... ... Technical Railway Dictionary

Determines the required time spent on manufacturing a unit of production (performing a certain amount of work) by one or a group of workers of appropriate qualifications ... Big Encyclopedic Dictionary

time norm- The regulated time for performing a certain amount of work in certain production conditions by one or more performers of the appropriate qualifications. [GOST 3.1109 82] Topics technological processes in general EN standard piece ... ... Technical translator's guide

TIME RATE- - the estimated rate of time (in hours or minutes) required to perform a certain work (operation) in the given organizational and technical conditions of the operating enterprise (firm). Distinguish between preparatory and final time and rate ... ... A Brief Dictionary of the Economist

Determines the required time spent on manufacturing a unit of production (performing a certain amount of work) by one or a group of workers of appropriate qualifications. * * * NORM OF TIME NORM OF TIME, determines the necessary expenditure of time for ... encyclopedic Dictionary

time norm- laiko norma statusas T sritis Kūno kultūra ir sportas apibrėžtis Laiko tarpas, per kurį sportininkas turi įvykdyti varžybų programą, pvz., raitelis - įveikti konkūro nuotolį, gimnastas - atlikti lais program. atitikmenys: angl. time limit…… Sporto terminų žodynas

The time set for one worker or a group of workers to complete the defined. operations or for the manufacture of units. products with modern organizational technical conditions most effective use means of production, taking into account the advanced ... ... Big Encyclopedic Polytechnic Dictionary

Books

Criminology. Textbook. Grif of the Ministry of Defense of the Russian Federation, Dolgova A.I.

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 immediate work duties 40 hours a week.

But there are also circumstances under 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 says that any employer, regardless of what organizational and legal form his company has, must keep track of working hours. If during the inspection it is found that there is no time sheet at the enterprise, this will lead to the fact that both the company and the official will be held administratively liable.

The report card is a form that contains all the information about how many hours each specific employee worked. Absenteeism for valid or disrespectful reasons is also noted here.

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

you can do this every day, in fact, noting the presence or absence of workers at their workplaces;
entering data in the presence of some deviations. For example, if an employee does not show up for work without a valid reason.

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

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

The 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 the legislation in terms of working hours, it is also the main source of statistical reporting on personnel.

The maintenance of the timesheet is entrusted 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 to use just such forms. Each company has the right to independently develop the form of the timesheet. But it must contain certain information about the company. You can keep a timesheet both on a computer and manually.

Calculation of the summarized accounting of working hours

This calculation is used in cases where it is not possible to comply with the normal working week. For example, employees work in shifts. With such a work schedule, it is necessary to apply not only a different accounting of working time, but also to calculate in a different way wages.

Under normal working conditions, the work week should not exceed 40 working hours per week. That is, it is 5 days a week for 8 hours. But some employers have a different work schedule, when the daily shift goes beyond the 8-hour workday. As a rule, such a schedule is used in organizations that are engaged in serving citizens or trade. For example, medical institutions, convenience stores, pharmacies, transport and more.

To comply with legislation and improve labor efficiency, the employer introduces shift work schedules. To avoid violations, it is necessary that the duration of the performance of labor duties for the accounting period was no more than the normal weekly, 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 of the Labor Code of the Russian Federation.

Calculation of overtime with the summarized recording of working hours

Overtime is work outside of your work schedule. V Lately Increasingly, workers have begun to linger in their workplaces beyond the normal 8-hour working hours. And if a shift schedule is approved, then processing takes place constantly.

Every employer knows that overtime work is paid somewhat differently. In addition, the duration of such work cannot exceed a certain limit per month. In order to save Money when paying for overtime, employers began to use cumulative time tracking.

The employer is obliged to calculate overtime in the summarized recording of working hours in the event of the following situations:

during the reporting period, an employee who was previously on sick leave, at school, on vacation, in refresher courses eventually worked 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, in the accounting period, 1,250 working hours are provided, and the employee has worked 1,350 hours during this time. The employer is obliged to pay him 100 hours at higher rates.

Working time calculation calendar

Such a document is also called a production calendar. He is the assistant to every accountant. This document reflects all business days, as well as weekends and holidays.

This calendar is indispensable for normal working hours, that is, with a 40-hour work week (5 days a week for 8 hours). With the help of this document, you can correctly calculate the rate of 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 in the presence of "sick" or "vacation" days, it will not be difficult to calculate the number of working hours.

The working time calendar contains the following information:

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

Also, pre-holidays are celebrated here, in which the working hours are reduced by 1 hour.

Part-time calculation

According to Art. 93 of the Labor Code of the Russian Federation, part-time is a work schedule in which an employee is part-time and works either part-time or part-time. Such a mode of work can be established either at the request (in writing, that is, a statement) of the employee himself, or by agreement of the parties. The employer does not have the right to forcibly transfer the 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 pregnancy certificate;
a request from a parent / guardian / legal representative with a child under the age of 14. If a child has a disability, then the age threshold is slightly higher - 18 years;
the need to care for a close relative in the presence of medical indications.

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

In the application, the employee indicates how he asks to reduce his work schedule. 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 working week.

Working time rate calculation

Some citizens can take part-time jobs. 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 for the entire working day (not the entire working week), but only a part.

At its core, this is a part-time calculation. How to make it has already been described above. The main thing is that the conditions and mode of operation must be registered in employment contract... Then there will be no violations by labor legislation.

Calculating the cost of working time

identify shortcomings in the organization of the work itself and the production process, which lead to the fact that the company loses financial resources and uses them inappropriately;
establish service standards;
to establish standards for the number of hired personnel;
to identify non-fulfillment of the assigned tasks or, conversely, significant processing, which also lead to financial losses.

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

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

The procedure for calculating working time

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

type of work week - it can be either a five-day or a six-day;
the duration of the daily work shift;
the period of the beginning and end of the work;
possible and mandatory breaks;
sequence of working days with non-working days;
how many shifts per day;
the presence of holidays and pre-holidays when the length of the working day is reduced.

Working time calculation example

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

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

Ntot - working time norm;

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

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

Kppd - the number of days before the holidays.

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

40-hour work week - 40/5 * 21 = 168 hours;
36-hour work week - 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 in an increased amount.

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

Slightly different values for 36-hour and 24-hour workweeks. With such schedules, the working time for 2018 is 1,772, 40 and 1,179, 60 hours, respectively.

Conclusion

Correct and timely accounting of working time allows you to correctly calculate the salary of employees, taking into account overtime, illness, vacations and other things. Do not forget that labor inspectors first of all request a report card for verification.

The main goals set in the course of labor rationing are the achievement best attitude the amount of labor and its remuneration, the consequence of which will be finding a fair measure of wages and the degree of workload of the employee.

The labor standards prepared by the scientists-economists establish the proportion "the amount of labor / volume of the product produced." If you need to display the cost of labor, then use the characteristics of the amount of work done or working time. Labor standards are the basic component of labor standards in a certain production environment. The most common norms:

time;
development;
service.

These norms help to assess the measure of labor expended and, therefore, characterize the amount of labor and the amount of labor, the absence of which makes it impossible to carry out the technological process. These norms make it possible to optimize the management process in the following areas:

Predict the required production costs;
Calculate not only the number of required personnel, but also determine the structure according to the professional qualification principle;
Optimally organize the management of the production process and the promotion of products to the consumer.

In order to establish correct and scientifically proven labor standards, one must have a clear idea of what each norm specifically regulates, understand the calculation methods and conditions for the application of each of the norms.

Time rate

Time rate- confirmed spending of personnel time to complete a unit of work (production of a unit of production). The unit of account is 1 detail, 1 product, 1 production operation, the provision of a certain type of service, etc. The unit of measurement of this standard is man-hours. If mining 1 ton of coal requires a miner's work for 1.6 hours, then it follows that the time norm for this type of activity is 1.6 man-hours.

To fix the time norm, strict timing of the production operation is carried out in combination with strict adherence to all technological conditions.

The calculation of the time norm H vr is carried out as follows:

H vr = t os + t s + t about + t ex + t pt,

where t пз - preparatory and final periods of work;

t s - main time;

t about - maintenance of the workplace;

t ex - necessary pauses for personal needs;

t Fri - pauses specified by the technology.

Time rationing provides an opportunity to develop production rates, assess the level of labor intensity of a product, and calculate labor productivity.

Production rate

Production rate- the volume of products / work of appropriate quality, which is produced / performed per unit of time. A calculated time unit is any period of time convenient for these purposes - a shift, the time of a certain production cycle, an hour or other time period. Reflected production rate in units of the product produced - pieces, liters, etc.

The calculation of the production rate H in per shift is carried out according to the following scheme:

H in \ u003d T cm x H / H vr,

where T cm is the size of the change;

H - the number of personnel involved in the technical process;

H vr - the rate of time per unit of work (production).

As an example, let us calculate the production rate for a bricklayer who works independently for 8 hours, the time rate for 1 m³ of masonry is 5.3 man-hours:

H in = 8 x 1 / 5.3 = 1.5 m³

Thus, a bricklayer has to lay out 1.5 m³ of brickwork during a working day.

This rule is applicable to representatives of those professions whose production activity is reduced to performing one type of work in a standardized time cycle.

Service rate

Service rate- the rational size of subjects or objects (the number of clients, jobs, machines, etc.), serviced by an employee or staff of the enterprise for 1 working cycle in the conditions of his workplace.

The measurement value for this rate will be the number of customers, the number of serviced equipment, or the size of the area in the appropriate metric units, etc.

If the temporary rate of servicing the client or equipment is known, it is possible to define this rate H as follows:

H about = T cm x K / N time. about.,

where T cm is the size of the working day;

K - coefficient characterizing the degree of use of working time;

H vr. about. - service time rate.

With the help of simple calculations, we will establish that in the case of acceptance of the norm of service time by the machine tool adjuster in the amount of 0.65 hours. with a working time of 8 hours. (K = 0.97), service rate will be:

H about = 8 x0.97 / 0.65 = 12 machines

This norm is used in the case of assessing the work of workers in auxiliary professions: service personnel, repair crews, quality control department inspectors, storekeepers, transport workers, etc.

The considered norms allow for further calculations that determine the required labor productivity and reserves of funds for wages. The way they were created, corrected, and the tension of norms become criteria for discussion during the conclusion of agreements on tariffs (collective agreements).

Reasoned norms make it possible to draw up an optimal task for the production period, avoid errors in planning, prevent large overfulfills of planned tasks and, thereby, balance production, preventing the creation of surplus parts and products, especially at intermediate stages of production.

Together with the labor standards adopted by individual enterprises, there are uniform standards for the production and rates of ENViR, calculated for enterprises in the same industry. They are set to rate the most common types of jobs. When using these standards, the process of standardization at each specific enterprise is greatly simplified. ENViR act in all government organizations and enterprises of any departmental affiliation.