Standard labor intensity of work formula. Calculation of the "man-hour" value. Brief overview of basic terms


Problems to be solved and guidelines for them

Labor productivity - this is an indicator economic efficiency employee's work activity. Labor productivity is measured by the ratio of the number of products produced (works, services performed) to the time spent on production of products (works, services) or to the number of workers H who produced a given volume of products (performed a given volume of work or services), labor productivity is calculated using the formulas:

(2.7)

(2.8)

Output is determined by the formula:

(2.9)

Where - volume of products produced or work performed, rub., m 3, pcs., t, m 2, etc.;

- labor costs, person-years, person-months, person-days, person-shifts, person-hours.

There is an inverse relationship between production and labor intensity:

And
. (2.10)

Natural method measuring labor productivity is used in the case of production (release) of homogeneous products.

When producing a variety of products and a frequently changing assortment, output is determined in labor terms - in standard hours or in man-hours. To do this, the volume of work is multiplied by the corresponding time standards, and the results are summed up. This method of determining the volume of products (works, services) and labor productivity is called labor method .

At cost method measuring labor productivity, the volume of products (works, services) is expressed in monetary terms. The method allows you to compare the contribution of each category of workers to the total volume of production (for an enterprise, industry, etc.) in accordance with the share of each category.

Labor intensity - this is an indicator , characterizing the costs of living labor, expressed in working time, for the production of products, performance of work, and services.

Labor intensity indicator works - This is an indicator inverse to labor productivity. The labor intensity indicator is calculated using the formula:

(2.11)

where T is the cost of working time;

Q is the quantity of products produced.

Labor intensity is measured either in standard hours (standard days) of work, or in actual hours (man-hours, man-days) spent on production. In the first case there will be standard labor intensity, in the second - actual. The relationship between them is determined by the degree compliance with standards:

, (2.12)

Where
- percentage of fulfillment of production standards;

-actual labor intensity, man-hours;

- standard labor intensity, standard hours.

There is a certain connection between indicators of labor productivity and labor intensity: the lower the labor intensity, the higher the labor productivity and, accordingly, the greater the volume of work performed. The relationship between them is determined by the formulas:

Where
-percentage of growth in labor productivity with a decrease in labor intensity by

-reduction of labor intensity, %.

Where
- percentage reduction in labor intensity with an increase in labor productivity by

-productivity growth, %.

EXAMPLES OF SOLVING TYPICAL PROBLEMS

Example 2.4

A team of 5 workers produced 80 parts per shift. Calculate the output of one worker of the team per shift and the hourly output.

Solution.

The output of each worker will be:

per shift - 80: 5 = 16 (parts);

per hour -16: 8 = 2 (details).

Example 2.5

A team of workers of 5 people produced 20 units of product per shift (8 hours) A, for which the time standard is set at 0.6 standard hours per unit, and 120 units of product IN, for which the time standard is set at 0.25 standard hours per unit. Calculate the labor productivity (shift output) of one worker in the labor dimension.

Solution.

standard hours.

Example 2.6

If a team of five people completed a workload worth 3,000 rubles per shift, calculate the labor productivity of each employee (output) per shift and per hour of work.

Solution.

The employee's shift output will be:

In cm = 3,000: 5 = 600 rub.,

respectively per hour of work:

V H = 600: 8 = 75 rub.

Example 2.7

The company produced 20 units of products during the month A, the labor intensity of which is 0.5 man-hours, and 120 units of product IN with a labor intensity of 0.25 man-hours. Determine the average labor intensity of products per shift.

Solution.

man-hour.

Example 2.8

If the standard labor intensity of production is 180 thousand standard hours, and the actual labor intensity is 150 thousand man-hours, determine the average production rate.

Solution.

The average production rate will be equal to:

N exp = (180,000:150,000)´100% = 120%.

Standards are met on average by 120%.

Example 2.9

As a result of the planned organizational and technical measures carried out at the enterprise, it is planned to reduce the labor intensity of Tr work by 20%, how much will labor productivity increase?

Solution.

Ppt = (100 x 20) /100 – 20 = 25%.

PT will increase by 25%:

if the labor productivity of PT increases by 20%, then the labor intensity of Tr will decrease by 16.7%:

Ptr = (100 x 20) /100 + 20 = 16.7%.

Labor intensity is considered key indicator economic efficiency (characteristics of labor consumption). Allows you to evaluate the use of working time as a result production activities or when providing services. The labor intensity formula shows the amount of labor spent per unit of production.

Labor intensity

This is the ratio of personnel labor costs and working time in the production process.

By cost composition, labor intensity is:

  • technological (sum of labor costs of time workers and piece workers);
  • service (costs of service personnel);
  • production (sum of technological and service labor intensity);
  • managerial (work of specialists, management personnel);
  • total labor intensity (total labor of all workers).

Labor intensity formula

T = V Q T = \frac(V)(Q) T=QV​

T T T– labor intensity of production
V V V- production time
Q Q Q– quantity of manufactured products (services provided)

Algorithm for calculating labor intensity

  1. Determination of the production time of workers for the estimated period of time, according to the accounting sheet for each production site. Determined in man-hours;
  2. Cost calculation finished products(services provided) for a given period on the basis of accounting documents (statements, invoices). Determined in currency;
  3. Labor intensity is calculated (item 1/item 2). Measured in man-days/pieces (norm/pieces);
  4. Analysis of the data obtained, namely comparison of the actual indicator with the planned one (according to requirements).

Examples of problem solving

Example

Based on the time sheet (by groups of workers), calculate the technological and managerial labor intensity in the production of 10,000 fluorescent lamps for the month of April.

Solution:

  1. For technological labor intensity production time will be: 160 + 120 = 280 man-hours; for management – ​​140 man-hours.
  2. The cost of finished products for these categories of workers (according to conditions) is 10,000 pieces.
  3. Let's calculate the complexity:

Ttech = 280 10000 = 0.028\frac (280) (10000) = 0.0281 0 0 0 0 2 8 0 ​ = 0 , 0 2 8 man-days/pieces

Tupr = 140 10000 = 0.014 \frac (140) (10000) = 0.0141 0 0 0 0 1 4 0 ​ = 0 , 0 1 4 man-days/pieces

Conclusion:
The amount of labor intensity is directly proportional to labor costs!

Example

Determine the time spent by the main workers on the production of a batch of children's toys in the amount of 300 pieces per quarter, if the labor intensity coefficient was 0.8 man-hour/piece. At the same time, take into account that the main workers spent 2 times more time on production than the auxiliary ones. According to the documents, the number of categories of workers is 2.

Solution:
Let's express the required time from the labor intensity formula

T = V Q T = \frac (V) (Q) T=QV​

V = T ⋅ Q V = T \cdot Q V=T⋅Q

Let's calculate the man-hours spent

V = 0.8 ⋅ 300 = 240 V = 0.8 \cdot 300 = 240V=0 , 8 ⋅ 3 0 0 = 2 4 0 man-hours.

Let's find the time spent by the main personnel: Vosn = 240 3 ⋅ 2 = 160 \frac(240)(3)\cdot2 = 1603 2 4 0 ​ ⋅ 2 = 1 6 0 man-hours.

When drawing up a production plan for an enterprise or organization, the main point is to calculate the labor intensity of the planned work. This indicator is also calculated to review the actual labor efficiency of employees. Labor intensity characterizes the labor costs of workers per 1 ruble of the cost of manufactured products.

You will need

  • Formula for calculating labor intensity:
  • Tr= Kch/Sp, where
  • Tr – labor intensity, man/hour/rub.
  • Kch – general fund of working time, person hour,
  • Sp – volume of products produced, rub.

Instructions

1. Calculate the total number of actual hours worked by the main workers of the enterprise for the reporting month. To calculate the actual working time fund, it is allowed to use primary documents for its accounting (sheets of accounting for the use of working time by production workshops or areas). Calculate the total amount of man-hours worked per month by the main workers in these areas.

2. Determine the cost of products produced by the enterprise per month. Calculate the arrival of finished products at planned prices according to the data accounting. Next, divide the actual working time of the main workers in man-hours by the cost of manufactured products. The resulting figure will be an indicator of the labor intensity of production. According to the same thesis, the planned labor intensity of production is calculated (planned indicators of the number of working hours and the volume of output of finished products are used for the calculation), labor intensity a separate type products, technological complexity.

3. Analyze the results obtained. The lower the labor intensity work, the higher the efficiency of workers. Check how it works production plan on product output, identify deviations from planned indicators. Consider the impact of individual factors on the growth or decline in labor productivity at your enterprise (quality of raw materials, semi-finished products, qualifications of workers, etc.). Make the necessary conclusions.

One of the key parameters characterizing the economic productivity of production is the labor productivity indicator. It is needed for economic calculations, as an indicator of the productivity of workers and manufacturing enterprise In total.

Instructions

1. Actual labor productivity operating enterprise is calculated based on the indicators obtained as a result of tracking: total labor costs and volume of products produced. In order to calculate labor efficiency, the actual number of products produced (in units of production or in volumetric terms) is divided by the actual total labor costs (in man-hours). Thus, labor efficiency is the reciprocal of labor intensity. Based on the specifics of the initial data, it shows how many products are actually produced by this production in the actually available production and economic conditions per unit of living labor expended in production.

2. To review the potential for establishment and viability of an enterprise within the boundaries of a branch, in economic theory indicators such as available and potential labor efficiency are used. Available productivity is calculated similarly to actual productivity, but the initial data is taken as the highest number of products produced during the period with minimal labor costs, that is, under conditions when production operates in conditions of minimizing and eliminating associated costs and downtime . The purpose of this operation is to calculate the maximum labor productivity achieved under given economic conditions (available equipment, raw materials, production organization).

3. Potential productivity, as the logical development of a universal idea, considers the data of maximum production output in the conditions existing at a given stage of technical development. It is assumed that the most modern high-tech equipment will be used, the best (acceptable) raw materials, etc., and, accordingly, the minimum achievable labor costs in the time dimension.

Video on the topic

Helpful advice
Taken together, the higher the labor efficiency, the greater the commercial products is able to produce an enterprise with given labor costs, which also naturally affects the cost per unit of output. Tea, as productivity increases, unit costs for the core pricing item, which considers the wages of the main production workers, decrease. The essence of the calculations reveals and makes clear the significance of the role of increasing labor productivity for the economy, both production in the aggregate and its individual components.

Labor intensity- it's such economic indicator, the one that shows how much time it takes to produce one unit of product. This value is inversely proportional to labor productivity, which shows how many units of product are produced by a worker in a certain time. There are technological, total and production labor intensity.

Instructions

1. Technological labor intensity shows the labor costs that influence the means of labor. To calculate it, add up all the costs for piece workers and hourly workers. After this, calculate the number of products they produced. And after that, divide the 1st indicator by the 2nd - the resulting number will be an indicator of technological labor intensity.

2. There is also the labor intensity of production services - it includes labor costs associated with service. To do this, also sum up all costs and divide by unit of production.

3. Production labor intensity includes the cost of the main workforce and the attraction of auxiliary labor per unit of manufactured product. In order to calculate it, add up the indicator of technological labor intensity and the indicator of production service.

4. Labor intensity production management, calculate by adding up all costs for bosses, employees, experts and security. After this, also divide the resulting value by the number of products produced.

6. Labor intensity is also distinguished by the nature of labor costs. There are three types: planned, normative and actual labor intensity. The standard shows the amount of labor costs within the normal range. Calculate it using the product of the standard time in minutes by the number of units produced.

7. Planned labor intensity shows the amount of labor costs per unit of output, taking into account processing or shortcomings of the specified standards. To calculate it, multiply the standard labor intensity by the number of products produced.

8. Actual labor intensity shows how much labor was spent, including losses in work time per unit of production.

Helpful advice
Labor intensity can be measured using three methods: labor (person-hour, person-shift, etc.), cost (thousands of rubles) and natural (parts, units of production).

Production capacity is an indicator of the maximum permissible output of products, provision of services or performance of work in accordance with the established nomenclature and using all available sources. This value is measured in natural terms (tons, pieces, kilometers, etc.) and depends on the probabilities of the enterprise equipment.

Instructions

1. Specify the production and technical design of the site and workshops. Distribute the work among pieces of equipment. Analyze the production processes that occur during operations and production.

2. Determine the labor intensity of the site according to current standards, taking into account the progressive use of equipment. Later, determine the throughput of the equipment, dividing it into interchangeable groups. To do this, you first need to calculate the effective annual equipment time fund. It is equal to the product of the number of working days in a year by the length of the working day and the number of shifts per day of equipment operation.

3. Later, adjust the resulting value by one minus the indicator of planned time loss, divided by 100. Multiply the resulting annual time fund by the number of pieces of equipment and divide by the time required to manufacture products on this equipment.

4. Analyze the obtained value and select the leading group that will be used when calculating the power of the site. Identify tight spots that involve using equipment that owns throughput much lower than that of the leading group. Develop measures to eliminate them and to use underloaded equipment.

5. Calculate production capacity workshop, taking into account the production capacity of the site. Thus, by increasing the objects, you will reach the enterprise in the aggregate. After determining production capacity, it is necessary to analyze the state of the enterprise and adjust its action to changing needs. To reflect the effectiveness of using equipment, you need to divide the actual or planned volume of production by production capacity and compare the resulting value with other indicators of the reporting periods.

Note!
Reducing the labor intensity of work leads to savings in labor costs, which ultimately reduces the cost of production and increases the revenue of the enterprise.

Helpful advice
The introduction of modern special technologies, improvement of labor organization, use of high-quality raw materials and materials in production, and the use of modern equipment helps to increase the volume of manufactured products and reduce its labor intensity.

The labor intensity indicator is used to assess product productivity and the efficiency of using the labor potential of the enterprise. It shows how many man-hours were spent on the production of one product. The basis for the calculation is the time sheet and primary accounting documents. When analyzing the ratio, comparisons are made with industry averages, competitor indicators, historical values ​​and information from plans.

Increasing labor productivity is an important task for the management of any manufacturing company. One of effective ways Its solution is to reduce the amount of labor costs per unit of production and optimize the use of the labor potential of the enterprise. To analyze, plan and forecast this process, a labor intensity indicator is used.

Labor intensity(Labor Intensity, LI, Te) is an indicator economic analysis, which shows how much labor was spent on creating one unit of product.

Reference! According to the definition from the modern economic dictionary, labor intensity is the cost of labor and time per 1 ruble of goods, works, and services produced. It is proportional to labor productivity and allows one to estimate the output per worker.
Source: Raizberg B.A., Lozovsky L.Sh., Starodubtseva E.B. Modern economic dictionary. M.: INFRA-M, 1999.

There is a wide range of factors that can influence the labor intensity of products, including personnel qualifications, the level of technology used, the nature of production automation, working conditions, technical difficulty product release, etc.

Use of workers in production activities different categories led to the formation different types labor intensity.

Reference! Total labor intensity is considered to be the total labor costs of all groups of employees of an enterprise to create one unit or 1 ruble of product.

Formula for calculating the labor intensity factor

Unlike financial ratios, information for calculating which can be obtained from financial statements, labor intensity is calculated based on internal accounting data:

  • the volume of hours spent on the production of a batch of products;
  • number of products produced.

The formula for calculating labor intensity can be presented as follows:

Te = Och / Ov, where

Och - the volume of man-hours spent on producing a volume of products;

Ov - volume of manufactured products (in units of production or cost).

Important point! The calculation of labor intensity is calculated for each type of product separately, therefore the total volume of revenue cannot be considered as a basis for the calculation, just like the total volume of output in in kind.

Procedure for calculating labor intensity

The seemingly simple formula for calculating Labor Intensity can cause certain difficulties in the process. practical application. In this regard, it makes sense to consider step by step order definitions of the Te indicator.

Step 1. Determination of the volume of hours actually spent on production. Basis for assessment: time sheet.

Step 2. Convert hours to man-hours by multiplying the number of employees by the number of man-hours worked.

Step 3. Calculation of the cost of a batch of products based on primary accounting documents.

Step 4. Determination of labor intensity over a period of 3 to 5 years in order to identify the dynamics of the indicator.

Reference! The dynamics of labor intensity can be influenced by qualitative changes in raw materials, equipment, personnel qualifications, etc.

Standard indicator value

Accurate normative value labor intensity of products does not exist due to differences in the production and technological processes of each individual enterprise. However, the indicators obtained during the calculation can be used for comparison:

  • with the industry average;
  • with the performance of competing firms;
  • with planned values ​​​​established by the company itself;
  • with the indicators of previous years.

Examples of coefficient calculation

It is most convenient to consider the process of calculating labor intensity for practical example 2 companies engaged in the production of brass bushings in Russia:

  • Anep-Metal LLC (St. Petersburg);
  • LLC "Red Anchor" (Nizhny Novgorod).
Table 2. Definition of Te for Anep-Metal LLC, in 2015-2017.

Volume of production of bushings, units.

Cost of one bushing, rub.

LI (in kind)

LI (in monetary terms)

Conclusion! In the period from 2015 to 2017, the labor intensity of Anep-Metal LLC products decreased. This is due to the hiring of an additional number of low-skilled workers, who provided an insignificant increase in output. Even the price increase did not save the situation.

Table 3. Definition of Te for Krasny Yakor LLC, in 2015-2017.

Number of production employees, engaged in production bushings, pers.

Number of hours spent on bushing production, h

Number of administrative and technical personnel managing the production of bushings, people.

Number of hours spent managerial work, h

Volume of production of bushings, units.

Cost of one bushing, rub.

LI (in kind)

LI (in monetary terms)

Conclusion! In the period from 2015 to 2016, the Krasny Yakor company used an extensive type of growth: it ensured an increase in output by increasing the number of personnel. From 2016 to 2017, its approach changed: it began to hire highly qualified employees in fewer numbers, which allowed it to achieve lower labor intensity.

Comparing two enterprises operating in the same industry, it can be noted that the Anep-Metal company has lower labor intensity than Krasny Yakor. However, the latter is on the path of reducing it, which makes its position more advantageous.

A detailed calculation algorithm is presented in a sample based on the Excel spreadsheet editor.

When checking the correctness of spending of funds by the executors of a state contract and protecting the initial (maximum) price, representatives of the customer, along with contract documents and calculation materials, require justification of the amount of costs. Namely, to present technological maps, time sheets, standards for the consumption of raw materials, supplies, fuel, the use of machinery, equipment, etc. Especially many questions are raised about the justification of the costs of remunerating the main employees (production workers, engineering and other categories workers directly involved in the production process).

The actual cost of paying key workers depends on two factors: labor intensity And tariff rates(salaries) for fulfilling labor standards, differentiated by type of work and level of complexity (qualification) per unit of time.

When planning labor costs for state defense orders (GOZ), it is allowed to use the indicator of the cost of a unit of labor (standard hour, man-hour, man-day, man-month) or the average size wages. These indicators are planned taking into account the level achieved by the organization in the reporting period, the average wage by type economic activity(by industry), the average level of wages in a constituent entity of the Russian Federation. Order of the Ministry of Industry and Trade dated 02/08/2019 N 334.

Composition and justification of state defense orders costs in 2020.
: +7 911 006 72 37 : info@site

STC APB. Support of state standards and state defense orders: answers to difficult questions, contractual documents, forms, reports and calculations, actions during verification, recommendations for separate accounting in 1C: Accounting, etc.

How to justify labor costs or labor intensity? What labor standards should be applied?

Labor intensity should not be confused with production.

Output determined by the volume of products produced (work performed) per unit of personnel. Production standards are established both in physical terms (pieces, kilograms, meters, etc.) and in monetary terms for a certain time of work (hour, shift, day, month, year). They are necessary for planning production potential and labor costs.

Labor intensity measured by the labor costs of working time for a certain volume of output in a specified time.

Hence the basic labor standards:

Production rate- this is a certain amount of work (in m2, cm3, etc., that is, in physical terms) or the number of units of production that an employee or group of employees must complete per unit of time under certain technological and organizational parameters. For example, an assembly fitter must assemble 2 products in an hour of work.

Standard time- the amount of working time that an employee or group of employees must spend to perform a certain job. For example, an assembly fitter must assemble 1 product in 30 minutes.

Labor cost standards can be established for an operation, product, work, or set of works.

The work rate is divided into the time of work itself and the time of breaks The state does not regulate norms and standards in the field of labor (except for establishing minimum size wages). And Unitedtypical intersectoral or sectoral (departmental) ), developed centrally, in relation to conventional commercial organizations

are advisory in nature. To establish a dialogue with the customer or military mission, the enterprise must have available various documents regarding labor intensity. For example, such as the delivery list and the technological process of manufacturing the supplied product, regulations on labor standards, labor norms and standards

. You can develop time standards yourself or hire a consulting firm.

Step 1. Let's say you decide to develop standards yourself. What to do. First, you need to study the design and technological parameters of the equipment used at your enterprise, its compliance with the manufactured products and ergonomic requirements, professional qualifications, psychophysiological and social characteristics

Step 2. workers, working conditions, technology used, organization of the workplace, its maintenance, etc. technological map indicating workplaces and the number of workers at each workplace. To do this, it is better to choose the most characteristic technological process work areas.

Step 3. Calculation required quantity research to ensure the objectivity of labor standards.

Step 4. Direct research. You can take the short or long route here.

A long way- various options for working time photographs, momentary observation method, timing, microelement rationing, benchmarking, factor rationing, etc.

Timing

Timing consists of the following stages:


The time series stability coefficient is understood as the ratio of the maximum duration of execution of a given element of the operation to the minimum.

Momentary Observation Method

The method of momentary observations is statistical method obtaining average data on the actual workload of workers and equipment.


Working time photo

A photograph of working time (FW) is used to establish the structure of its costs during a work shift or part thereof.


Microelement rationing

The work process is divided into microelements that, with the required degree of accuracy, reflect the content and describe the time characteristics of the corresponding labor movements.


Benchmarking

When using this method, labor costs are compared of this enterprise or divisions with other enterprises in the market or standard divisions.


Factor rationing

The activities of the department are divided into processes by which labor costs are estimated. The method is based on economic and statistical analysis and its application requires the use of a fairly serious mathematical apparatus.


To document research, you can, for example, use a working time photo card.


Shortcut. Establishment of labor standards based on the application of labor standards and calculation formulas. This allows you to avoid having to resort to time-consuming processes of timing and photography every time.

In this case, the process of developing time standards consists of the following stages:

  • study of the technological process, standards of labor organization and workplace maintenance;
  • operation design;
  • development of necessary organizational and technical measures;
  • calculation of the duration of the operation as a whole and its individual parts.

Step 5. Processing of received materials. Studying the causes of deviations between indicators and choosing the most objective, average norms.
Step 6. Implementation. It is better to test averaged standards in a specific area of ​​work, to study their intensity, compliance with sanitary and psychophysiological standards. It is important to select the right workers so that the performers not only correspond qualification requirements, but their length of service and work experience in this profession were at least 2–3, but not more than 10 years. They should not be too experienced, otherwise the norms will be too stressful. At the same time, you cannot hire completely inexperienced young workers, otherwise the standards will not be tense at all. Labor standards must be achievable by the majority of workers, fair, and not provoke tension in the workforce.
The collected information must be analyzed and necessary calculations, prepare reporting documents. It is better if the optimality criterion is the minimum total labor costs associated with obtaining the necessary information and its subsequent use.

Step 7 Decor regulatory documentation. The director's order approves the composition of the certification commission, which is charged with analyzing the developed standards for compliance with the existing level of technology, technology and organizational and technical conditions at the enterprise. And based on the decision of the certification commission, an order from the director is issued to put the norms into effect. After this, labor standards are agreed upon with representatives of the trade union organization.

The primary documentation with the help of which the standards were developed (timing cards, photographs of the working day, etc.) must be preserved; it will be useful for protecting the labor intensity to the customer.

It is recommended to review time standards every 5 years, as well as when changing the organization of work, introducing new technology and technology. Changing outdated norms can certifying commission, which indicates the reasons why existing standards are to be replaced.

ATTENTION! The Labor Code of the Russian Federation prohibits changing standards if some employees have achieved higher output due to their higher qualifications or work experience, as well as in the case of the use of advanced forms and methods of labor organization. It is necessary to warn about changes in labor standards against the signature of each employee whom they concern, two months before the start of implementation.

A simpler way to revise existing labor standards is to apply correction factors to existing ones. This process is less complicated to perform, but the requirements for registration, approval and approval remain the same.

Correction factors can also be used when working outdoors during difficult climatic conditions, when introducing new equipment and training to work on it, for new employees and trainees.

In order to reduce the labor intensity of accounting or to automate it, piecework labor standards can be replaced by service standards or standardized tasks. In this case, performers are transferred to temporary work and given tasks that they must complete in a certain period of time or in one working day. In any case, it is useful for an enterprise to have a system labor standards and standards. Its presence allows you to competently use the resources and potential of the team, and also allows you to a large share plan objectivity and reliability manufacturing process

in terms of the use of labor costs. To justify the labor intensity of time-based payment, you can use a convenient.

Timesheets broken down by project and employee category

The developed indicators of time standards can be presented in the form of special forms: How to use time standards when planning the work of sales managers

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