Some issues of developing a planned balance of working time when calculating the number of workers employed in standardized works

Abstract

The article considers the methodology for compiling a The article considers the methodology for compiling a balance of working hours, the data of which are used to plan the number of workers employed in standard jobs. It has been established that in the scientific and educational literature, when developing a planned balance of working hours for one worker, errors are made that lead to an underestimated number of main workers. First, when calculating the average duration of vacation (both basic and additional), the numerator assumes the duration of vacation in working days, but the current labor legislation establishes the duration in calendar days. It has been proven that this leads to an overestimated vacation duration per worker by 4 days. Secondly, the denominator assumes the number of workers who are entitled to vacations of different durations. The calculations do not take into account the number of workers who do not go on vacation in the planned period for various reasons. As a result, the planned duration of vacation under the conditions of the example turns out to be overestimated by 10 days, which led to an underestimation of the effective fund. As a result, the number of workers is overestimated compared to the need, which leads to overspending of the wage fund. To eliminate the identified violations, it is proposed to make an amendment to the number of working days in the month. As calculations have shown, when implementing this amendment, the error in the calculations decreases from 2.7 to 0.2%. The formula for calculating the average duration of vacation needs to be changed, where the denominator must include the average number of workers. Such changes will allow us to more accurately determine the effective working time fund of the average worker for the year, and therefore their number in the planning period. Taking these recommendations into account when developing the “labor and salary plan” section of the business plan, as well as in the primary literature and methodological guidelines of these notes, will allow for a more accurate determination of the planned number of key workers employed in standardized jobs.