The clock is ticking
Time is money. in handicraft workshops and service workshops. In essence, these operations buy and sell time panels, artists, and technicians. For example, a service workshop can buy one hour from a technician for £ 10 and sell it to a client for £ 40 and make a profit of £ 30 (these numbers are, of course, conditional).
Buying and selling time products is or should be the main source of income and profits in artisanal workshops and service workshops. Profit from the sale of spare parts; oils and lubricants; paints and materials; and subleasing and all are subsidiary for buying and selling products. time. If you do not sell time, you do not sell any of this.
Just as you take great care when buying and selling spare parts, you should pay equal attention to buying and selling products - or even more, because you can not sell commercial products; time. In other words, if you don’t sell your time today, you won’t be able to sell it tomorrow.
Time of sale
Therefore, as soon as time is gone, it will disappear, while the spare part will still be in stock. So it's nice to know how much time you have for sale. It would seem pretty simple. If you have six products, and they are there eight hours every day, do you have 48 hours for sale? Well, no, no.
For starters, products can be in the workshop for eight hours every day, but they do not work for a paid job for eight hours. For example, a customer could come back with a car that you serviced yesterday and complain that he continues to stop. Then it will be necessary for productive troubleshooting, and, of course, you can not charge her for it. If it takes two hours, you have only 46 hours left to sell, in our example.
Time sold
To complicate matters, you can actually sell more than 48 hours. Imagine, for example, that the standard time of a vehicle manufacturer for a major service is two hours, and you indicate the customer on this basis. If your specialist completes the service in one hour (unrecognized, we know), you will still charge the client for two hours.
If this happened all day, you could sell 96 hours less than four hours, which you could sell if one of your technicians did not spend two hours fixing the problem with stopping the engine. (It's four hours, because you sell two hours for each hour of work in this example.) So, if your products can be half the standard time all day, then it's 92 hours, not 48 hours.
Three time measurements
What we are talking about here is the three types of time available in a service workshop or service workshop:
Work time is the time when panel workers, artists, or technicians work in the workplace.
Working time is the time they spend, in fact, working on the work that the client pays at the end of the day. Obviously, working time is & # 39; does not include any time spent troubleshooting, or anything else they are doing that does not have a payment client at the end.
Sold time - this is the time for which you take customers. This may be the time specified in the assessment for the insurance company, or the service for the price of the menu.
You could say that the presence time and the working time & # 39; both are real because you can almost see them. You can see when productivity is in the workshop, and you can see productive work on paying for jobs. What more, you can measure the time of your stay & # 39; and working time & # 39; using a clock.
On the other hand, sold time & # 39; is not real. You cannot see it, and you cannot measure it with a clock. But at the end of each day, you can add all the time that you have sold to customers from workplace cards or invoices.
How fast and how long
If you measure time and work hours you’ve visited and add the time you sold at the end of the day, you can see how quickly and how long your products worked during the day.
How quickly they worked, sold watches, divided by hours of work. In our example, this is 92 hours sold compared to 46 hours of work, or 200%, expressed as a percentage. That is, your products work twice as fast as usual.
How long they worked, work hours are divided into work hours. In our example, this is 46 hours compared to 48 hours, or 95.8%, expressed as a percentage. That is, your products worked on paid work in 95.8% of cases.
Labor efficiency
What we have just developed as a percentage are two labor efficiencies:
The effectiveness of the product indicates how fast the products work compared to standard times, or an estimate in the case of body repair work - how many hours they sell compared to the time they took to produce these sold hours.
Effort (sometimes referred to as “sales efficiency”) tells how long the products worked on paid jobs compared to the time they visited the workplace.
As a formula, productive efficiency and labor utilization are calculated as follows:
Effectiveness = (hours / working hours sold) x 100%
Labor utilization = (Hours of operation / Hours of operation) x 100%
General labor efficiency
There is another measure of labor efficiency, and this is called total efficiency. This is a simple combination of production efficiency and labor utilization, and is derived from their multiplication:
Overall Efficiency = Productive Efficiency x Labor Use
Or another way to look at the overall efficiency, since the hours sold are divided into hours of operation:
Total efficiency = (Sold out hours / Work time) x 100%
How labor efficiency affects profits
Obviously, you will get more profit if you can squeeze more hours sold since your products are visited. We have already said that if you buy one hour from a service technician for £ 10 and sell it to a customer for £ 40, you will receive a profit of £ 30. But if you bought one hour from a technician, and then sold two hours, you will get much more profit - 70 pounds sterling.
It is equally obvious that if you buy one hour from a service technician for £ 10, and then expire the entire hour, correcting the return work for which you can pay for free, you lost £ 10. It is less obvious that you have lost the opportunity to sell two hours (in our example), and this lost the opportunity to make a profit of 70 pounds sterling.
Thus, the reason for measuring time in the workshop, and then calculating the efficiency of labor, is very clear. It is all about profit. And if you do not measure time and do not expect labor efficiency, I’m absolutely sure that you will not maximize profitability, because you will not know:
How quickly your products work as a team and individually, and if they can work faster or have better equipment
How long your products work as a team and individually, and how much time they spend on work for which customers do not pay.
How time is measured
The easiest way to measure time in the workshop is to use tactics that mark the time on the tact card; for visited time and on work card for working time. The time is then adjusted manually with daily work monitoring. sheet and the calculated complexity.
However, computers have largely replaced this basic method, clocked & implemented using barcodes or magnetic napkin cards. The computer then completes all correlations and calculations instantly.
Typical labor efficiency for the Top 25%
In recent years, the efficiency of work achieved by the service shops and service shops has decreased from what would be considered the norm. ten years ago. The reasons for this are complex. However, the top 25% of franchised dealer stores and service workshops still achieve a reasonable level of performance, as a rule:
For artisanal production, effective efficiency averages 106%, use 88%, and therefore the overall efficiency is 93.3% (106% x 88%),
For a service workshop, effective efficiency averages 115%, use is 92% and, therefore, overall efficiency is 105.8% (115% x 92%),
During the 40-hour day spent in a week, they translate as:
For handicrafts - 40 hours of work, 35.2 hours of work payment and 37.3 hours sold or exposed to customers
For the service workshop - 40 hours of work, 36.8 hours of work to pay for jobs and 42.3 hours sold or exposed to customers.
Why service workshops tend to be more effective in finding employment than handicraft workshops
The bodyshops are clearly less effective, but why? First, jobs are moved between the products in the body - starting from the strip, then from the panel, then to preparation, paint, re-equipment and validation. This usually means the physical movement of the vehicle through the bodywork, which is much less efficient than working right in the bay, and the work done and the situation in the service workshop. The result for artisanal workshops is a lower level of labor utilization than for a service workshop.
Productive efficiency in handicraft workshops was higher than for service workshops, since the hours sold were agreed with insurance appraisers - the so-called “talk times”. The body can get 20 hours to work, and manufacturers will finish it in 15 hours of work, reaching a productive efficiency of 133%. Currently, the times in the back are set by computerized rating systems, with virtually no room for negotiation or “opinions”.
service workshops, such as kindergartens, also saw that standard time also falls. But their customer base is millions of motorists, not a dozen insurance companies, so service managers can set any time they want - within reasonable limits and, of course, subject to competition.
Lost time
Obviously, it would be great if you could get away with paid equipment while working on paying for jobs, but you can't. What you actually pay for them is attendance or time of stay, and they do not work. to pay for jobs all the time when they visit.
The difference between visited time and work time is lost time, also called unproductive time — a few hours a week for which technical personnel are paid when they are not working for paid work. The three common things that make up lost time are correcting erroneous work (“returning back”), collecting and delivering cars, and cleaning and maintenance.
In addition to paying for lost time, you can pay a bonus and overtime, and you pay for technicians. sick leave and study leave. Then there is the employer's contribution to national insurance, and the value of those who enjoy benefits receives such contributions for retirement or medical insurance.
This makes throwing all these payments into the purchase price of the technician in our example and calculate what you can see as “real”. profit. If you had done this, the cost of buying an hour would probably be about £ 13, and therefore profits would fall to £ 27.
Time tracking
The facts presented so far seem to be calculating profits when buying and selling technicians. time is pretty simple. Almost everything you need to do in any period — day, week, month, or year — reduces all your sales of labor and deducts all your technicians. (including basic, bonus, overtime, holidays, sick, tuition, benefits and national insurance) to profit from the workforce.
You can, but it is much better to identify all of your technicians. your management bills are paid separately because you can see how much you pay them for not working. And, by separating these payments to technicians, you can study more closely the effect of labor efficiency on your work, be it mechanical maintenance and repair or body repair.
The following example shows a traditional format for service management or business store management accounts. Here we took the results for one specialist for more than 12 months, provided that the basic fee of 12 pounds per hour and hour will be sold on average for 60 pounds per hour. In addition, we assumed that the technician visits 44 weeks a year and 40 hours a week, working 37 hours with a lost time of 3 hours. As a result of the efforts of the technologist, the workshop sells 42 hours a week (or 1,848 sold hours per year from 44 weeks to 42 hours), and this is achieved without overtime or a bonus.
Management Accounts
Sales of workforce 1,848 hours sold @ £ 60 = £ 110,880
Less technician pays 1628 work hours £ 12 = £ 19 536
Technique bonus fee (all bonus pay earned) = NIL
Technician pays overtime (all overtime is credited if they are earned) = NIL
Gross profit from sales of labor (gross profit of labor) = 91 344
Direct costs
A technician pays 132 hours of wasted time @ £ 12 = 1,584
A technician pays for expenses, sickness and training (40 days, 8 hours) @ £ 12 = £ 3,840
National insurance and specialist benefits = £ 3,744
Direct profit from sales of labor = 82 176
Gross profit of labor
In this traditional form of management accounts, the cost of a technician is divided into at least six lines. The first three lines appear immediately after the sale of labor and consist of all the payment made by the technician for the actual work, which is then sold to the client. This includes pay for work time and all bonuses and overtime pay. Accountants call this “cost of sales.”
Subtracting these three lines from sales, you get gross profit from the purchase and sale of time appliances, usually called gross profit. Gross profit of labor is often expressed as a percentage of the sales of labor, which in this example is 82% (91 344 pounds sterling divided by 110 880 pounds sterling expressed as a percentage).
The remaining three lines are displayed in the section of direct expenses on management accounts, as well as the cost of non-productive salons, students, consumables, car-courtesy, advertising, etc. The idea, as we said, is to determine what you pay technical professionals for not working. In this example, the total cost of a technician is £ 28,704 per year, and £ 9,168 does not work. This is almost one third and is far from an unusual proportion!
The division of labor technicians
The way part of the remuneration of technicians is divided, self-evident - bonus, overtime, holidays, etc., as well as national insurance and benefits. It just leaves the main fee of the equipment, which is divided by the time of work & # 39; and "lost time"
In our example, we know that the technician confirms 40 hours a week and works 37 hours, which means that the technician works for 1,628 hours a year (37 hours x 44 weeks), which is £ 12,536 per hour for £ 19,536 .
That leaves three hours of wasted time every week, or 132 hours a year (3 hours x 44 weeks), or 1,584 dollars for 12 pounds per hour.
In fact, this split corresponds to one of the measures of effectiveness that we discussed earlier - the use of labor. The use of labor is the hours of work. divided into hours & # 39; expressed as a percentage, or 92.5% in this case (37 hours, divided by 40 hours). Separation on management accounts amounts to 92.5% of the base salary as work costs. A reminder (7.5% of the basic payment) - corresponding to the payment of a technician for lost time - is highlighted as an expense.
It should now be clear that the use of labor power is directly related to how much gross profit is effectively generated from the sale of a technician, and that it is paid to a technician for not working.
Calculation of sales of labor
In our example, the workshop sells 42 hours a week as a result of 37 hours when a technical worker works for 40 hours. We have already seen that the use of labor here amounts to 92.5% (37 hours are divided into 40 hours). Productivity can also be calculated as 113.5% (42 hours sold, divided by 37 working hours), and overall efficiency is 105% (42 hours sold, divided by 40 hours of work). All these formulas have been considered previously.
The sales of labor in our example are calculated by multiplying the hours sold per year (1,848 hours) by the working rate of 60 pounds per hour. In general, this calculation is as follows:
Годовой объем продаж рабочей силы = 1 техник x 40 часов в неделю в неделю; 44 недели в год; × 105% общей эффективности x 60 фунтов за час рабочей силы = 110,880 фунтов стерлингов
Повышение эффективности производства
Теперь мы можем взглянуть на то, что произойдет с прибылью от продаж рабочей силы, если повысится эффективность труда. Пусть, например, наш техник работает 37 часов из 40 часов, но работает быстрее (т. Е. Более продуктивно) и достигает 43 проданных часов. Употребление по-прежнему составляет 92,5% (37 часов работы делятся на 40 часов работы), но эффективность производства увеличилась до 116,2% (43 проданных часа, разделенных на 37 часов работы), а общая эффективность также увеличилась до 107,5% (43 проданных часа деленный на 40 часов). Эффект выглядит следующим образом (и мы снова предположили, что бонус и сверхурочная работа - это:
Торговля рабочей силой
1 tech x 40 att. часы x 44 недели x 107,5% общая эффективность x £ 60 в час = £ 113,520
Меньше
1 tech x 40 att. часы x 44 недели x 92,5% использования x 12 фунтов в час = £ 19,536
Валовая прибыль от продаж рабочей силы (валовая прибыль рабочей силы) £ 93 984
Прямые расходы
1 tech x 40 att. часы x 44 недели x 7,5% потерянное время x 12 фунтов в час = 1,584
Техник оплачивает расходы, болезни и обучение (40 дней 8 часов) @ £ 12 = £ 3,840
Национальное страхование и льготы специалиста = £ 3,744
Прямая прибыль от продаж рабочей силы £ 84 816
Небольшое повышение эффективности производства - всего около трех процентов - разрешилось в виде дополнительной ежегодной прибыли от труда в размере 2 640 фунтов стерлингов.
Повышение эффективности использования рабочей силы и эффективности производства
До сих пор мы объясняли, как измерять время на семинаре по обслуживанию или техобслуживанию, как рассчитывается эффективность труда и как управленческие счета предназначены для выделения источников прибыли от трудовой деятельности. Мы показали, насколько эффективная эффективность влияет на рентабельность. Затем мы рассмотрим влияние на прибыль от повышения использования рабочей силы, а затем и производительную эффективность, и использование рабочей силы в то же время.
Увеличение использования рабочей силы
Взяв тот же пример, который обсуждался ранее, позвольте улучшить использование рабочей силы, предположив, что нашему технику удается работать 38 часов из 40 часов вместо 37, оставляя продуктивную эффективность одинаковой (113,5%), как в исходном примере , Это означает, что использование составляет до 95% (38 часов работы делятся на 40 часов работы), и даже если эффективность производства будет одинаковой на уровне 113,5%, тогда наш технический специалист произведет 43,1 проданных часа (38 часов работы х 113,5%). То есть общая эффективность технического персонала увеличилась до 107,8% (43,1 проданных часа, деленное на 40 часов работы).
Эффект на прибыль от трудовой деятельности заключается в следующем:
Торговля рабочей силой
1 tech x 40 att. часы x 44 недели x 107,8% общая эффективность x £ 60 в час = £ 113 520
Меньше
1 tech x 40 att. часы x 44 недели x 95% использования x 12 фунтов в час = 20 064 Валовая прибыль от продаж рабочей силы (валовая прибыль рабочей силы) = 93 456 фунтов стерлингов
Прямые расходы
1 tech x 40 att. часы x 44 недели x 5% потерянное время x £ 12 в час = 1 056
Техник оплачивает расходы, болезни и обучение (40 дней 8 часов) @ £ 12 = £ 3,840
Национальное страхование и льготы специалиста = £ 3,744
Прямая прибыль от продаж рабочей силы = 84 816 фунтов стерлингов
Улучшение с одного дополнительного часа в неделю составляет 2 640 фунтов стерлингов в год.
Сделайте оба!
Но что произойдет, если одновременно повысится эффективность использования и производительности? То есть техник по-прежнему занимает 40 часов, но работает 38 часов с улучшенной производительной эффективностью 116,2% (из части 2), тем самым производя 44,2 проданных часа (38 рабочих часов х 116,2%) и, следовательно, общий КПД 110,5% (44,2 ) проданные часы, деленные на 40 часов). Расчет выглядит следующим образом:
Торговля рабочей силой
1 tech x 40 att. часы x 44 недели x 110,5% общая эффективность x £ 60 в час = £ 116,688
Меньше
1 tech x 40 att. часов x 44 недели x 95% использования x 12 фунтов в час = 20 064
Валовая прибыль от продаж рабочей силы (валовая прибыль рабочей силы) = 96 624 руб.
Прямые расходы
1 tech x 40 att. часы x 44 недели x 5% потерянное время x £ 12 в час = 1 056
Техник оплачивает расходы, болезни и обучение (40 дней 8 часов) @ £ 12 = £ 3,840
Национальное страхование и льготы специалиста = £ 3,744
Прямая прибыль от продаж рабочей силы = 87 984 фунтов стерлингов
Улучшение составляет £ 5808, умноженное на (например) семь техников - значительная дополнительная прибыль в размере 40 656 фунтов стерлингов в год.
Это показывает, насколько значительным для прибыльности может быть только относительно небольшое повышение эффективности труда. Тем не менее, прибыль от трудовой деятельности также может упасть так же значительно, если эффективность труда падает на столь же небольшую величину.
Скрытое потерянное время
Если небольшие улучшения в эффективности труда означают большие улучшения в трудовой прибыли, но любое медленное сокращение означает большие убытки в прибыли, тогда вам нужно знать, какие рычаги тянуть, чтобы убедиться, что вы находитесь на стороне больших прибылей. Так что это секрет? Или это касается управления мелочами?
Не секрет. Трюк управляет каждым аспектом мастерской. Руководители должны делать все возможное, чтобы те, кто работал, бригадиры или художники работали как можно быстрее, как можно дольше. Другими словами, вы должны сделать все, чтобы свести к минимуму потерянное время, и предоставить вашему продуктивному персоналу все средства для поддержки более быстрой работы, такие как обучение, электроинструменты ... и даже размещение определенных работ с наиболее опытными производителями. Если у вас есть работа сцепления, дайте ее эксперту по сцеплению.
Но есть один секрет, который стоит знать, и это скрытое потерянное время.
Как мы показали, потерянное время - убийца. Но тогда потерянное время, если оно вообще измеряется, обычно относится к наиболее очевидным элементам, таким как исправление неисправной работы, сбор и доставка автомобилей, а также очистка и техническое обслуживание. Тем не менее, в рабочих местах гораздо меньше времени теряется. Техники могут работать, но слишком часто они могут ждать запасных частей на заднем счетчике магазинов. Или техник может ждать очереди, чтобы использовать часть оборудования, например, установку для установки колес.
Выход скрытого потерянного времени является снижением продуктивной эффективности, но использование рабочей силы не изменяется, потому что вы не измеряли потери. Но, как вы видели, влияние на прибыль может быть огромным. Поэтому, помимо привязки к очевидным и прямым последствиям для эффективности труда, которые влияют на то, как быстро работают технические специалисты (производительность) и сколько времени (использование), руководители цехов также должны следить за тем, что может замедлить их работу, когда они должны работать ,
