How to calculate the share of the number of employees?


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How to calculate the required number of employees

Methods for calculating the number of personnel

To make the calculations, you don’t have to contact an accountant or HR officer; you can do everything yourself. For this purpose, there are methods for calculating the number of personnel.

  • Regulatory
    - calculated according to the standards from the Labor Code of the Russian Federation. Calculation of the staffing norm shows how many employees there should be ideally, when no one goes on vacation, gets sick or goes on a business trip. Does not take into account business specifics and force majeure.

Suitable if you are just planning to open a business and roughly estimate how many people will work, how much to pay them and how best to draw up a budget. You won’t get exact results, but you will be able to get your bearings at the start, when you have a minimum of specific numbers on hand.

  • Planned
    - also calculated according to the standards of the Labor Code of the Russian Federation, but already takes into account the specifics of the company: what it produces or sells, how many hours each employee works per week, etc. The results are more accurate than when calculating according to dry standards.

Suitable if you have a revenue goal for the year or season. You need to calculate how many employees will be needed to make this plan a reality.

  • List (actual)
    - shows how many total employees work at the enterprise under an employment contract.

It will be needed when you need to evaluate the performance of employees, determine the average salary, or calculate the staff turnover rate - how often people quit. You can request this information from your accountant or human resources department.

  • Average
    - shows how many employees worked in the company per month or year.

The business has already started. It's time to fill out tax reports. To do this, you need to calculate the average number of personnel for a specific period of time. It does not take into account those who are on maternity leave, working remotely or under a contract.

  • Attendance
    - takes into account only those employees who are at the workplace.

Gives an understanding of how many people should go to work every day so that the work process is not interrupted and the service does not sag

  • Regular
    - takes into account the specifics of the business: revenue, number of working hours, volume of work per employee. The calculation includes all employees plus people who are needed to replace those who go on sick leave or vacation. To do this, the absenteeism rate is added to the calculations.

You draw up a staffing schedule that will not change during a specific period. There must be enough people in it so that the work plan is fulfilled, no one is underworked or overloaded, and there is enough budget for salaries.

Each type of headcount calculation serves its own purposes. If you want to expand or reduce your staff, then you should calculate the staffing level. How to do it? We'll look at it in the next chapter.

Calculation of staffing levels

Staffing is the number of people needed to complete the work plan for a specific period. It takes into account the average number of sales per employee. For example, 10 trips to Sochi per week, 5 apartment transactions per month.

Additionally, the error, or the coefficient of fulfillment of the norm, is calculated. It shows how much work in the plan differs from what happened in practice last year or month.

Calculation formula:

  • V is the planned amount of work that needs to be completed over a specific period of time: month, year, quarter, shift. For example, earn 1 million rubles by sewing 20 wedding dresses.
  • FW - how much time it takes to complete the plan. For example, 10 hours or 1 year to earn 500 thousand rubles.
  • IDP - how much each employee must sell or produce during the FW. Here we take only the sales department and those who produce the product or service, we do not take into account the cleaning lady, office manager, etc.
  • KVN - coefficient of fulfillment of the norm. It shows the error between how much was actually earned in the past period and how much is planned now. For example, in March we made 10 cakes, in April we are planning 15.

Calculation of the number of personnel using an example.
The store employs 10 people. The owner decided to cut costs and reduce the number of staff. Before doing this, he calculated using a formula how many people should be on staff for optimal work. The data is as follows: V - 1,180,000 rubles in revenue for 12 months; Federal Reserve Bank - 1,980 hours per year with a 9-hour working day, taking into account holidays and force majeure; IDPs - 118,000 rubles in revenue per person per year and 60 rubles/hour (118,000/1,980); KVN - 1.18, it was obtained as a result of the calculation: 1.18 million rubles divided by 1 million rubles of revenue for the previous year. We count: 1,180,000/(1980 x 60 x 1.18) = 8 people. This means that the staff is slightly overstaffed: 10 people are working, and two employees can be made redundant.

Calculation using this method gives an approximate result: it does not take into account that sometimes employees go on vacation or maternity leave, get sick or quit. To make the results more realistic, you need to calculate the absenteeism rate and include it in the general formula. It will show how many people are needed so that the process does not stop if someone is not at work.

Be sure to submit information about the number of employees to the tax office

Employers are no longer required to submit average headcount information as a self-report. This is stated in the amendments to the Tax Code of the Russian Federation. That is, it is no longer possible to report on the number of employees in any form.

The changes came into force on January 1, 2022. And if previously every employer was required to submit such a report annually, now data on the number of employees in the organization must be included in the calculation of insurance premiums (DAM).

It is necessary for all organizations with hired employees to submit information on the average number of employees (ASN). An exception is individual entrepreneurs without employees.

to fill out the RSV on the Consultant’s website.

filling out the RSV.

How to calculate the average number of employees

The annual MSS is the sum of the monthly one. To calculate the monthly average, you need to add up the number of employees for each day and divide by the number of days in the month.

The calculation takes into account:

  • employees on vacation;
  • employees on sick leave.

The calculation does not take into account:

  • women on maternity leave;
  • employees under GPC agreements;
  • employees on unpaid study leave;
  • employees on parental leave.

For example, as of 02/01/2021, the company employs 50 people. One employee goes on maternity leave on February 16, and another employee goes on maternity leave on the same day. This means that from the 16th they will not be taken into account in the calculation. From February 1 to February 15 (15 days) - 50 people. From February 16 to February 28 (13 days) - 48 people. We count: (50 x 15) + (48 x 13) = 1374 Then we divide this amount by the number of days in February: 1374:28 = 49

To calculate the annual NHI, such a calculation must be made for each month. Then add up the resulting numbers for each month and divide by 12 - the number of months in a year.

What to do if you don't like the results

Calculation results may differ from reality. For example, you are expanding your business, and, according to the figures, you need to hire 4 more people, but there is no budget for their salaries. Or vice versa: you need to optimize the salary fund, and the numbers say that you can fire 2 people, but in reality there are not enough people, everyone is being sewn up anyway. What to do in such cases?

For example, consider two situations.

Situation 1: Need to hire more people, but no money

In this case, you can optimize your workflows:

  • Improve staff qualifications
    by sending them to courses or training in a related profession. Before doing this, you need to figure out what will be cheaper: hiring a new employee or paying for training for the old one. Sometimes both options are not suitable at once.
  • Outsourcing some of the tasks
    is suitable if the outsourcing contractor will cost less than a full-time employee with a white salary.
  • Automate work using a CRM system
    - it will remove some of the routine tasks from employees. As a result, staff productivity will increase, and you won’t have to hire more people.
  • Motivate
    - measure productivity and reward achievements. For example, give bonuses, make unusual gifts, offer training courses. All this increases productivity, people will do more than before and may not have to hire anyone.

Try these methods to increase staff productivity and see what happens. If none of these methods help, then you are left with few options: hire a person at least part-time or consult a business analyst so that he can analyze your processes and, possibly, identify the cause of the problem.

Situation 2: you need to cut costs and fire someone, but there are already few staff

A crisis occurred and demand for products fell sharply. The easiest way to straighten out the situation and reduce costs as quickly as possible is to fire an employee. We calculate the number of personnel in the organization and it turns out that there is no one to fire. On the contrary, it is advisable to hire at least one more person to the team.

What can be done:

  • Compile a time sheet - study the productivity of employees
    during the day or week. How efficiently they work, what they are distracted by, perhaps someone is lazy or very late. It happens that the problem is precisely the staff, and not the heavy workload. Dismiss the lazy people, distribute their tasks evenly among those who are not busy all day.
  • Conduct recertification
    - find out whether everyone knows their responsibilities well or whether someone has lost their skills. This way you will separate irreplaceable employees from those who cannot cope: they can be sent to advanced training courses or fired.
  • Introduce a system of fines and warnings
    , set stricter deadlines. These measures will bring staff into good shape and improve performance indicators. Those who fail will deservedly receive a lower salary.
  • Optimize processes using a CRM system
    - it will take over part of the operations. As a result, the volume of work will be reduced, and you will need fewer people to do it than before, which means you can fire someone without sacrificing quality of service.

If it is necessary to fire someone no matter what measures are taken, there is always the opportunity to get by with a little bloodshed. For example, if you have vacancies in other departments, you can try to retrain the employees you are planning to fire and transfer them to another position.

Keep in mind that when optimizing staff, it is easy to lose valuable personnel: fire someone who does their job really well and leave an incompetent employee. To prevent this from happening, re-certification and timing are required.

General definition

They serve as micromodels of various phenomena in the financial activities of both the state in general and the business entity in particular. They are subject to various fluctuations and changes in connection with the reflection of the dynamics and contradictions of all ongoing processes; they can both approach and move away from their main purpose - assessing and measuring the essence of a particular economic phenomenon. That is why the analyst must always remember the goals and objectives of the research conducted using indicators for assessing various aspects of enterprise activity.

Among the many economic indicators compiled into a certain system, it is necessary to highlight the following:

  • natural and cost, which depend on the selected meters;
  • qualitative and quantitative;
  • volumetric and specific.

It is the latter type of indicators that will be given special attention in this article.

Economics and Social Sciences

In economics and social sciences, the term denotes the share of a particular factor in the overall structure. This concept is of great importance, as it allows us to judge the significance of a sector, its value, and its share in the whole direction.

Formula for share in economics: U.v. = Value of an individual table column / Sum of all table columns

.

In this equation, the dividend and divisor are expressed in the same units of measurement, therefore, the desired quantity will be presented as a correct decimal fraction or percentage.

Similar calculations are carried out in economics, business activity, sociology, statistics and many other disciplines that require data analysis.

When calculating, it is important to understand two things:

  • The denominator of the fraction is 100%, and the sum of the indicators for all columns of the table cannot exceed it. So, if we add up the percentage shares of all budget items, we get 100%, no more and no less.
  • The result of the calculation cannot be negative, because it represents a fraction of the whole.

Despite the fact that the two formulas above differ from each other and operate with different quantities, they still have something in common. In both cases, the weight of the object, its significance, influence on other objects and the situation as a whole are calculated.

Any substance has characteristics. And the main characteristic of any substance is weight, or more precisely, specific gravity, the ratio of the weight of a particular body and the volume occupied by this body. This indicator follows from the mechanical definition of matter. It is through it that we make the transition to the sphere of qualitative definitions. Matter for us is no longer an amorphous mass tending to its center of gravity. Well, for example, the Solar System - all its bodies are different in specific gravity (more on how to calculate specific gravity - a little lower), since they have their own weight and their own volume. If we take our Earth and its shells (lithosphere, hydrosphere, atmosphere) separately, it turns out that they also have their own specific gravity, different and individual.

In the same way, individual chemical elements have their own weight, only this time it is atomic. This is also an expression of specific gravity. By the way, there are only a few elements that can be presented in pure form, and the rest are compounds, usually stable and called simple substances. There are more than five hundred of them in the lithosphere of our planet, each with its own specific gravity. How to calculate specific gravity? And in general, is it possible to do this?

Certainly. Right now we’ll look at how to calculate specific gravity. It’s better to do this with specific examples to make it clearer.

1. For example, you are the head of a woodworking shop and want to know how to calculate the share of sales of specific goods or working materials in this case. The following must be known: the sales value of a specific product and the total volume. Let's say we have: type of product - board, revenue - 15,500 (rub), specific weight - 81.6%; type of product - timber, revenue - 30,000 (rub), specific weight 15.8%; type of product - slab, revenue - 190,000 (rubles), share of 2.6%. Total: revenue - 190,000, and share (total), respectively, 100%. How to calculate the specific gravity of a board? Divide 155,000 by 190,000 and multiply by one hundred. We get 81.6%. This is precisely the specific gravity of the board.

For some reason, specific gravity is often confused with density, although the concepts are completely different. Specific gravity does not relate to physical and chemical characteristics and differs from density as, say, mass from weight.

2.1.) Density is the ratio of mass to volume, and specific gravity is the ratio of weight to volume; this can be represented by the formula: γ = mg/V. And if density is the ratio of the mass of a given body to the volume of this body, then the formula for finding the specific weight, accordingly, will be written in the following form: γ = ρg.

2.2.) If desired, you can find the specific gravity through volume and mass, or experimentally, by comparing pressure values. Here the hydrostatic equation comes into play: P = Po+γh. But this method is applicable only in the case when all measured quantities are known without exception. In this case, the formula for finding the specific weight will take the following form: γ = P-Po/h. This equation is usually used to describe communicating vessels and their actions. Based on experimental data, the conclusion will be fair: each substance located in communicating vessels will have its own height and its own speed of spreading along the walls of the vessel in which this substance is located.

2.3.) In order to calculate (calculate) the specific gravity, you can apply another formula (Archimedes' force). Remember your school physics lessons? Perhaps only a few will answer affirmatively. Therefore, let us refresh our memory: the Archimedes force is a buoyant force. Suppose we are given a load that has a certain mass (let’s denote this load as “m”), floating on the water. At this moment, two forces act on the load, the first is the force of gravity, and the second is Archimedes (buoyant force, and the direction will be opposite to the vector mg). In the formula, the Archimedes force looks like this: Fapx=ρgV. Knowing that ρg is equal to the specific weight of the liquid, we obtain the following equation: Fapx = yV, and from here we derive: y = Fapx/V.

Difficult? Then let's simplify: in order to calculate the specific gravity, divide the weight by the volume.

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Regional tax for OP

Based on the calculation results, a separate division can calculate the amount of tax payable to the regional budget:

Tax payable = Share of profit on OP in rubles * Regional tax rate.

The OP transfers the received amount to the budget at his location. Advance tax payments are calculated and paid in the same manner.

We remind you that regions can set lower income tax rates .

The value of the “share” indicator in the overall assessment of the state’s economy

As mentioned above, the share in the economy characterizes its structure in various areas of activity. For example, the sectoral structure shows the degree of openness of the economy of any state. The higher the share of such basic industries as metallurgy and energy, the lower the state’s involvement in the division of labor at the international level, which characterizes the less openness of its economy as a whole.

Also, the degree of openness of the economy of any state is characterized by the share of exports in GDP (and this is also a relative indicator, represented by specific gravity). It is generally accepted that for countries with open economies the share of exports exceeds 30% of GDP, and for closed economies - up to 10%.

However, the considered share of exports in GDP is not the only indicator of the openness or closedness of the economy. Other indicators are also known. An example is the export or which are calculated by finding the ratio of the value of exports (imports) to GDP.

To summarize the above, it should be noted that the share of various indicators in the economic system is a kind of indicator of its successful functioning; based on the structure of its individual areas of activity, conclusions can be drawn about the openness or closedness of the economy. At the same time, an analysis of the structure of any economic sphere will make it possible to timely determine the factors that influence certain indicators.

Cheat sheet for calculating headcount

In order not to get lost among formulas and numbers, let’s put everything into a checklist:

1. If you need to balance the work of the company’s personnel, consider the number of employees.

2. To calculate, use the formula H = V / (FRV x VPL x KVN).

3. To calculate the number taking into account those who may get sick or go on vacation, calculate the absenteeism rate using the formula KN = 1 + DN.

4. Supplement the formula for calculating staffing levels with the absenteeism rate. The formula looks like: ШЧ = H x KN.

5. When you need to submit information to the tax office, consider the average number of employees.

6. If the numbers are not clear and you still need to fire someone, or there is no money to hire new employees, optimize work processes, identify lazy people, tighten deadlines, motivate, connect CRM.

Author: Anna Naumkina, Daria Milakova

How to calculate the number of employees taking into account the human factor

Formula for calculating the absenteeism rate:

  • KN—absenteeism rate. Characterizes the number of people who cannot go to work due to illness, take leave or go on maternity leave.
  • DN - the share of non-working time in the total amount of time. This is the FRB figure from the previous formula (1,980 hours).

Example of calculating absenteeism rate

After the store owner considered that he could reduce the sales staff by two people, he decided to clarify the result to make sure that in case of dismissal the quality of service would not decrease. To do this, he calculated the employee absenteeism rate over a 12-month period. It turns out that each employee goes on vacation for 28 days, or 252 hours, per year. DN = 252 hours/1,980 hours (FRV indicator) = 0.13. 1 + 0.13 = 1.13 is the absenteeism rate.

Now we will calculate the number of personnel of the enterprise along with the absenteeism rate.

Formula for staffing (SH) taking into account the absenteeism rate (AB):

Let's add an example

In the calculation, it turned out that the staff of 10 people can be reduced to 8. Now let’s calculate the number along with the absenteeism rate (1.13).

8 x 1.13 = 9

This means that the store must have at least 9 employees. Therefore, you can only fire one person

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