the amount of worktime planned per industrial worker for a specified calendar period (year, quarter, month). The fund is calculated in order to determine the number of workers required and to establish indicators for the use of labor resources at existing enterprises. The man-hour and man-day serve as units of measurement.
The nominal (maximum) worktime fund per worker per annum is determined by subtracting days off and holidays from the total number of workdays in the year. The remainder represents the maximum amount of time, that is, the time available for production if there is no loss of worktime. The actual worktime fund, obtained by subtracting projected absenteeism and time lost during the shift from the nominal figure, is used in designing and staffing enterprises. The level of utilization of labor resources at an enterprise can be ascertained by comparing the worktime appearing in the financial statements with the worktime provided for in the plan.
B. F. NIKONOV