The production calculated on the basis of net production takes into account. Analysis of enterprise output indicators. How is production determined?

Labor productivity for the year or month for the enterprise is calculated by the formula: PT \u003d B / R, where

• PT - average annual or average monthly output;
• B - revenue;
• R - average headcount employees per year or month.

For example: in a year, the same enterprise earns 10,670,000 rubles. As already mentioned, 60 people work. Thus: Fri \u003d 10,670,000/60 \u003d 177,833. 3 rubles. It turns out that for one year of work, each employee brings an average of 177,833.3 rubles of profit. Average daily calculation You can calculate the average daily or average hourly output using the following formula: PPT=W/T, where

• T - the total cost of working time for the production of products in hours or days;
• B is revenue.

For example, an enterprise manufactured 10,657 machine tools in 30 days. Thus, the average daily output is equal to: PST=10657/30=255. 2 machines per day.

Formula

Attention

Example The following initial parameters are given: In total, one cook spends 25220 s to make a curd cake. The preparatory time takes 1260 s, the preparation of the workplace and the necessary materials costs 1008 s.

In breaks for rest and personal needs, it takes 1260 s. According to the timing indicated in normative documents, the production of one unit of cottage cheese cake should take 32.39 s.

Info

Find the rate of production. We substitute the data into our formula and get the result: Hb \u003d (25220 - (1260 + 1008 + 1260)) / 32.39 \u003d 671 pcs. Thus, one cook is able to produce 671 units of cottage cheese cake in one shift.

The results obtained serve as an assessment of labor productivity and are the main data for the calculation wages. Production Rates for Cleaners of Non-Industrial Premises Consider another example.

Methods for calculating labor productivity

The amount of bonuses and incentives will be calculated correctly if it provides a corresponding increase in the company's revenue and profit.

• The analysis also reveals specific factors that positively and negatively affect labor intensity. For example, interruptions in the supply of spare parts, raw materials and materials, frequent breakdowns of equipment, insufficient organization of labor in the workshop or at the enterprise.
  If necessary, timekeeping of working hours is added to such an analysis and appropriate adjustments are made to the rationing of the work of individual departments and the work of middle and senior managers.

You can see detailed information on calculating this indicator in the following video: Read this article on how to correctly calculate the profitability of an enterprise. If you are interested in how to register your trademark, please review this material.

How to calculate labor productivity in an enterprise?

Relativity of labor productivity Labor productivity as economic indicator carries direct information about the degree of efficiency of the workers' labor invested in the output. Working, a person spends time and energy, time is measured in hours, and energy is measured in calories.

Important

In any case, such work can be both mental and physical. If the result of labor is a thing, product or service created by a person, then the labor invested in it takes on a different form - “frozen”, that is, embodied, it can no longer be measured by the usual indicators, because it reflects already past labor investments and costs.

To evaluate labor productivity means to determine how efficiently a worker (or a group of workers) has invested his labor in creating a unit of output in a specified time period.

Labor productivity indicators and calculation methods

In order to calculate the total production productivity, we need to use the conversion factor, metal products. It takes 1000 grams of iron to make 120 nails, 500 grams to make 30 bolts, and 1500 grams to make 40 screws. As a result, adding up all the manufactured products in their general initial form (iron) 1000 gr + 500 gr + 1500 gr = 3000 grams / metal products. Formula for calculating labor productivity The labor method is based on measuring the volume of manufactured goods, for the calculation of which it is necessary to use the conditional production labor intensity.

Labor productivity formula

Formulas and examples of calculations Generalized formula for labor productivity: P \u003d O / H, where

• P - average performance labor of one worker;
• O - the amount of work performed;
• H - the number of employees.

Such an indicator, which characterizes how much work one person performs for a selected period (hour, shift, week, month), is also called output. Example 1. In January 2016, a fashion studio completed 120 orders for sewing outerwear (jackets).

The work was done by 4 seamstresses. The productivity of one seamstress was 120/4 = 30 jackets per month. The inverse indicator - labor intensity - determines how much labor (man-hours, man-days) is needed to produce a unit of output.

Example 2. In December 2015, the workshop of a furniture factory produced 2,500 chairs. According to the time sheet, the staff worked 8,000 man-hours.

How to correctly calculate labor productivity

Cleaning of industrial premises is carried out according to approximately the same plan, therefore, data from a real-life enterprise, for example, the beer and non-alcoholic industry, are taken as a basis. The calculation of the production rate is made taking into account the following points:

• basic operations: washing and sweeping floors, washing and wiping walls, windows, doors;
• cleaning rooms: technological workshops and ancillary areas;
• characteristics of cleaning objects: material of manufacture, labor intensity during work;
• for optimal work time 8 hour shift is taken.

Calculation formula for cleaning industrial premises Directly at the enterprise, their own measurements of time are carried out when calculating production rates.

This is done in order to most accurately understand how many minutes or hours it takes to wipe windows, for example, 1 by 1 m or 2 by 3 m.

Working out the calculation formula example

The average output can be calculated by taking the ratio of manufactured products to the total number of workers. The output is calculated using the following formula: B \u003d V / T where:

• B - production;
• V - the volume of manufactured products (in money, standard hours or in kind);
• T is the time taken to manufacture a given volume of products.

• Labor intensity is the costs and accompanying efforts that accompany the production of goods. They can be of various types:

• technological - labor costs for the production process itself;
• maintenance - expenses for equipment repairs and production services;
• managerial - labor costs for managing the production process and its protection.

NOTE! The totality of technological and maintenance labor costs is the production labor intensity.

Production rate: formula. how to calculate the rate of production?

In the regulatory documents for the food industry, special labor intensity factors have been developed, without which it is impossible to calculate the production rate. The coefficient of labor intensity of the food industry The coefficient of labor intensity shows how much time is needed to prepare one dish in relation to the dish, taken as a unit of labor intensity. In other words, there is a single parameter taken as a unit, and all the rest are equated to it. For example, the simplest chicken soup in the amount of one serving is cooked for 100 seconds. This is a unit. Milk soup will take 90 seconds, in which case the labor input will be already 0.9. Timing helps to set such limits.
In any case, such labor can be both mental and physical. If the result of labor is a thing, product or service created by a person, then the labor invested in it takes on a different form - “frozen”, that is, embodied, it can no longer be measured by the usual indicators, because it reflects past labor inputs and costs. To evaluate labor productivity means to determine how efficiently a worker (or a group of workers) has invested his labor in creating a unit of output in a specified time period.

Formula for output to content Labor intensity The indicator is an accurate reflection of the level of labor expended per employee to create one product. Represents the inverse factor in relation to output.

There are two general approaches to measuring labor productivity: through indicators of output per unit of labor (time) or labor intensity - labor costs (time) for the production of a unit of output (services).

The first indicator of labor productivity is the output (B). An indicator of the volume of products (works, services) produced per unit of labor costs. Production is a direct indicator of labor productivity, since the more products are produced per unit of labor costs, the higher the level of labor productivity. Calculated according to the formula:

where V- production volume; T - labor costs for a given volume of production.

Time worked is measured in man-hours or man-days worked. In accordance with this, when studying labor productivity, indicators of the average hourly and average daily labor productivity of workers, as well as the average monthly (quarterly, annual or for any period from the beginning of the year) labor productivity of workers or workers are used. These indicators are calculated as follows.

Average hourly output of a worker:

where V- the volume of products (works, services) produced in the reporting period; - man-hours actually worked by workers in the reporting period.

Average daily output of a worker:

where - man-days actually worked by workers in the reporting period.

Average monthly (quarterly, annual or for any period from the beginning of the year) output of a worker (employee):

where - the average number of workers (employees) in the reporting period.

Methods for determining production are classified depending on the unit of measurement of production volume:

■ natural (conditionally natural) - used in the production homogeneous products at individual workplaces, production teams, at the enterprise, i.e. when determining the production of a specific type of product (works and services). When using this method, the output is expressed in physical units (B = q: t, where q- physical volume of production of homogeneous products);

■ cost (according to the cost indicators of manufactured or sold products) - in case of production of heterogeneous products at the enterprise. When using this method, the output is determined in terms of money ( , where C is the price of a unit of production, r.);

■ labor ( measurement of labor productivity is based on accounting for the volume of products produced in the cost of working time (standard hours)). Its advantage over others is that a more accurate meter is used in the calculations - the labor intensity of each type of product, regardless of its degree of readiness (products, semi-finished products, work in progress). At the same time, both actual and standard labor costs are widely used.

The cost method is widely used. However, if labor productivity (PT) is calculated on the basis of manufactured or sold products, then this method overestimates the PT, since the result includes the cost of past labor - raw materials and materials used, volumes of cooperative deliveries, etc. This shortcoming is eliminated when calculating output on the basis of net output or profit, as well as when calculating the profitability of labor, which reflects the ratio of profit to costs.

If we are talking about labor productivity in industry and the denominator uses the average number of PPP or the average number of workers in the denominator instead of the time spent, then the output indicators can be respectively determined by the formulas:

Accordingly, the average number of industrial and production personnel and the average number of workers, pers.

The second indicator of labor productivity is the labor intensity of products (Te). This indicator of individual labor productivity characterizes the costs of working time (expenses of living labor) for the production of a unit of output or for the performance of a unit of work.

Among the types of labor intensity of products, depending on the composition of the included labor costs, there are:

Technological labor intensity () - reflects all the labor costs of the main workers (pieceworkers and time workers) that directly affect the objects of labor;

labor intensity of production maintenance () - labor costs of only auxiliary workers engaged in maintenance of production;

Production () - all labor costs of the main and auxiliary workers; is determined by the formula:

labor intensity of production management () - labor costs of employees: managers, specialists and other employees;

full labor intensity () - labor costs for the production of products of all categories of the PPP of the enterprise. It is determined by the formula:

The total labor intensity (), determined by the labor costs of all categories of PPP workers:

The total labor intensity of a unit of production is determined by the formula:

where T- hours worked by employees of all categories of PPP of the enterprise (workshop), h; V- natural volume of manufactured products, pcs. (or in tons, meters, etc.).

The labor intensity of production is an inverse indicator of labor productivity. Therefore, the indicators of production and labor intensity of products are inversely related:

Allocate the actual and normative labor intensity of products. The first is used in the analysis process, the second - in the planning of labor productivity.

The actual labor intensity of products is determined by the actual labor costs (in hours) for the production of a unit of output.

Normative labor intensity determines the amount of necessary (normative) labor costs (in standard hours) for the production of a unit of output in the conditions of existing production.

The ratio of the standard labor intensity of products () to the actual () determines the coefficient of fulfillment of time standards:

Thus, the concept of "labor intensity of products" is closely related to the labor norm, rationing, which is one of the directions for increasing labor productivity.

The production rate for 1 worker is calculated quite simply. The formulas are simple, but you need to understand how and when they need to be applied at all.

The effectiveness of human labor is characterized by production.

As quantitative performance indicators, natural and cost indicators are used, such as: tons, meters, cubic meters, pieces, etc.

The productivity of labor characterizes the development. The output is calculated for one main worker, for one worker and one worker. In different cases, the calculations will be carried out in different ways.

• For one main worker - the number of products produced is divided by the number of main workers.
• Per worker - the number of products produced is divided by the total number of workers (main plus auxiliary).
• For one worker - the number of products produced is divided by the number of total employees.

Labor productivity indicators characterize the effectiveness of the use of employees in the enterprise. One of them is the rate of production.

The production rate is the amount of work (in units of production) that a worker or a group of workers needs to complete in a specified time in specific organizational and technical conditions. It is set when the same operation is regularly performed during the shift (the same products are created). Based on it, you can already assign a salary to an employee.

Specific indicators of the production rate are set by the enterprise - the state only gives general practical advice(they are set out in regulatory documents).

For each industry, the rate of output per person is calculated slightly differently, despite the existence of one simple "general" formula.

Formula for 1 worker

Production rates can be determined for one worker by dividing the time fund by the time rate.

As a fund, you can take a year, a month, a week, or the duration of a shift.

For mass production, large enterprises, the norm of time for the manufacture of a product is equal to the norm of piece-calculation time. For industries where the same workers perform the main, preparatory and final work, the time standards will be different.

It is best to take the duration of the shift as a fund. From here, the average output per month or per hour is calculated.

The calculation formula looks like this:

H vyr \u003d T cm / T op,

where T cm is the shift time,

T op - time to manufacture one product.

This is the same “general” formula that was mentioned earlier. It works great for mass production. It is worth noting that, although it is customary to take time in minutes, you can choose other units of time.

For serial or single production, the formula will be different:

H vyr \u003d T cm / T pcs,

T cm - change time,

T pcs - time for the manufacture of one product, calculated taking into account its cost.

For industries where the preparatory stage is calculated and normalized separately, the production formula must be modified:

H vyr \u003d (T cm - T pz) / T cm,

where H vyr is the operating time rate in natural units,

T cm is the working time fund for which the operating rate is set (here: shift time),

T pz - time for the preparatory stage in minutes.

In cases of working with automated equipment, it is necessary to take into account the service time (which is also normalized):

N vyr \u003d N o * N vm,

where H vyr is the operating time rate in natural units,

N vm - the rate of production of equipment, which is calculated:

N vm \u003d N vm theor * K pv,

where H vm theor is the theoretical output of the machine,

To pv - the coefficient of useful labor time for one shift.

If periodic hardware processes are used, the formula also changes.

H vyr \u003d (T cm - T about - T exc) * T p * H o / T op,

where H vyr is the operating time rate in natural units,

T cm - the duration of the shift,

T about - time for equipment maintenance,

T ex - the norm of time for personal needs of personnel,

T p - products manufactured in one period,

H o - normalized service time,

T op - the duration of this period.

It must be understood that the “general” formulas do not take into account the specifics of a particular production. For the food industry, for example, the calculations are slightly different.

It is not enough for us to measure how many dishes the chef prepared per day, this will not say anything about his productivity: there are different dishes, including complex ones. Therefore, in this case, special coefficients are used to calculate the production rate.

One "simplest" dish is taken and taken as a unit of labor input. For example, a portion of chicken soup is cooked in 100 seconds, taken as a unit. Soup, the preparation of which requires 200 s is taken as a deuce. Etc.

The cook needs to prepare workplace, serve it. Prepare yourself for work.

The calculation formula looks like this:

H vyr \u003d (T cm - T pz - T obs - T exc) / T op,

where H vyr is the operating time rate in natural units,

T cm is the working time fund for which the operating rate is set,

T pz - time for the preparatory stage in minutes;

T obs - the time required to service the workplace, in minutes;

T ex - time spent on personal needs, in minutes;

T op - time per unit of production in minutes.

When calculating the rate of operating time, cleaning of industrial premises, it is taken into account that different surfaces are not washed equally well. Plus, cleaners need to move from one room to another.

H vyr \u003d (T cm - T obs - T ln - T otd) * K / T op,

where H in is the production rate,

T cm is the duration of the shift in minutes,

T obs - the time required to service the workplace during the shift, in minutes;

T otd - time spent on rest, in minutes,

T ln - time for a break for personal needs in minutes,

T op - time to clean 1 m 2 of area in seconds,

K is the coefficient that is taken into account when cleaning. It is determined with a stopwatch. It shows how much time is spent when moving between halls.

Calculation examples

For single production:

Master who makes teapots handmade, works 20000 s per day. Time for one piece - 2500 s.

H vyr \u003d 20000 / 2500 \u003d 8 pcs.

The craftsman makes 8 handmade teapots per day.

For mass production:

The working shift time at the plant for the production of teacups is 28800 s. The time for the manufacture of one teapot, according to regulatory documents, is 1800 s.

H vyr \u003d 28800 / 1800 \u003d 16 pcs.

One worker must make 16 teapots in one shift.

For production, where the preparatory stage is normalized:

At another chapel plant, the time it takes workers to prepare the workplace and tools is taken into account. The duration of the shift is 28800 s. The time for making one teapot is 1700 s. Time preparatory work– 200 s.

H vyr \u003d (28800 - 200) / 1700 \u003d 16.82 pcs.

A worker at the second plant must produce 16.82 teapots during a shift.

For automated production:

Chapelnikov plant No. 2 began to use chapelnikov machines, in theory capable of producing 50 chapelniks during a shift. The coefficient of useful labor time per shift for machines is 0.95. The normalized service time is 0.85 work shifts.

H vyp \u003d 0.85 * 50 * 0.95 \u003d 40.375 pcs.

The chapelnikov machine will have to produce 40,375 pieces per day.

For periodic hardware processes in production:

Other workers in the same factory must attach automatic latches to the teapots - using machines. The duration of the shift is 28800 seconds. 1000 s is allocated for the maintenance of machines. For personal needs, you can leave for 900 seconds during the shift. In one period, the machine attaches 10 latches. Service time is 0.85 shifts. The duration of one period of using the machine is 500 seconds.

H vyr \u003d (28800 - 1000 - 900) * 10 * 0.85 / 500 \u003d 457.3 pcs.

Workers during the shift must attach 457.3 automatic latches to the teapots.

For the food industry:

Cooking oatmeal in the canteen for the workers of the teapot factory spends 28,700 s. The preparation time takes 1200 s. It takes the chef 1000 s to prepare the necessary ingredients and the workplace. In breaks for rest, 3200 s are spent. According to the regulations, it takes 1800 seconds to prepare one serving of oatmeal.

In the process of carrying out labor activity, such a concept as the production rate arises. It is not applicable to all sectors of the economy, but is a very important indicator when calculating the wages of an employee. Most often used exclusively for manufacturing enterprises. About where and how the production rate is used, we will discuss further.

Theoretical concepts

In any case, labor regulation is necessary. How to assign a salary to an employee? Based on what data and indicators? For the first time, J. Keynes thought about this at the dawn of economic theory. Now rationing is being done in any industry, and recommendations for this are indicated in regulatory documents.

In fact, the output rate determines how many units of output one person must make in the time allotted to him. The parameter is calculated in physical terms: tons, pieces, kilograms, meters, and so on. Despite the fact that there is a single approach to the formation of the production rate, it is completely different for each sector of the economy. At the state level, only practical recommendations are given, but specific indicators are set directly at the enterprise and are regulated by a collective agreement.

The procedure for developing a production rate for the food industry

At enterprises Catering It is customary to assume that the work of any cook is estimated in the number of dishes prepared. This approach helps to objectively assess what time, resources and labor costs were necessary to create a particular product. In the regulatory documents for the food industry, special labor intensity factors have been developed, without which it is impossible to calculate the production rate.

The coefficient of labor intensity of the food industry

The labor intensity coefficient shows how much time is needed to prepare one dish in relation to the dish, taken as a unit of labor intensity. In other words, there is a single parameter taken as a unit, and all the rest are equated to it.

For example, the simplest chicken soup in the amount of one serving is cooked for 100 seconds. This is a unit. Milk soup will take 90 seconds, in which case the labor input will be already 0.9. Timing helps to set such limits. But in order for public catering enterprises not to waste their time studying the standards, the state services did it all for them, and now all the norms and labor intensity factors for the food industry can be found in the regulatory documents.

Yield formula for the food industry

The output rate (formula) has approximately the same form for all sectors of the economy. For its calculation, indicators of the duration of the work shift, the time spent on manufacturing a unit of production, the time for preparation, rest, and so on are used. Let's take an example for the food industry. The formula is shown in the figure:

The required parameters are:

H in - production rate;

T pz - time for the preparatory stage, min;

T obs - the time required to service the workplace, min;

T ex - time spent on personal needs, min;

T op - calculated time per unit of production, min.

In general, it does not matter in which dimension to carry out the calculations. You can use minutes, seconds or hours.

Example

The following initial parameters are given:

In total, one cook spends 25220 s to make a curd cake. The preparatory time takes 1260 s, the preparation of the workplace and the necessary materials costs 1008 s. In breaks for rest and personal needs, it takes 1260 s. According to the timing specified in the regulatory documents, 32.39 seconds should be spent on the manufacture of one unit of cottage cheese cake. Find the rate of production.

We substitute the data in our formula and get the result:

H in \u003d (25220 - (1260 + 1008 + 1260)) / 32.39 \u003d 671 pcs.

Thus, one cook is able to produce 671 units of cottage cheese cake in one shift. The results obtained serve as an assessment of labor productivity and are the main data for payroll calculation.

Production rates for cleaners of non-industrial premises

Let's consider another example. Cleaning of industrial premises is carried out according to approximately the same plan, therefore, data from a real-life enterprise, for example, the beer and non-alcoholic industry, are taken as a basis.

The calculation of the production rate is made taking into account the following points:

• basic operations: washing and sweeping floors, washing and wiping walls, windows, doors;
• cleaning rooms: technological workshops and auxiliary areas;
• characteristics of cleaning objects: material of manufacture, labor intensity during work;
• 8-hour shift is taken as the optimal working time.

Calculation formula for cleaning industrial premises

Directly at the enterprise, their own measurements of time are carried out when calculating production rates. This is done in order to most accurately understand how many minutes or hours it takes to wipe windows, for example, 1 by 1 m or 2 by 3 m in size. The same is true for floors. Tiled flooring without chips and cracks is removed much faster than its concrete counterpart. Consider how the production rate (formula) for industrial premises is calculated:

You need to know the following parameters:

H in - production rate;

T cm - the duration of one shift, min;

T obs - the time required to service the workplace during the shift, min;

T otd - time spent on rest, min;

T ln - time for a break for personal needs, min;

T op - calculated time for cleaning 1 sq. m area, sec;

k - coefficient, which is taken into account when cleaning several rooms. It shows how much time a worker spends when moving from one hall to another. Actually set by a stopwatch.

General requirements for production workshops before harvesting

The above indicated production standards will make sense if a number of requirements for production premises are observed. As we understand, in the workshop, where work is in full swing all day long, everything should be put in order by the end of the shift. This time is taken into account by the worker standing behind the machine, and not by the cleaner. So let's bring General requirements to production facilities:

• at the entrance there must be special floor grates or rugs that collect dirt from the street;
• floors should be repaired in a timely manner when cracks and potholes appear;
• all transport trolleys must have rubber wheels that do not damage the floor;
• walls must be made in accordance with the standards adopted public services(painted with paint or covered with light tiles);
• garbage and broken containers must be removed by the employee in appropriate containers;
• special attention is paid to the norms of the distance between the equipment;
• All employees must monitor their workplace and keep it clean.

Conclusion

Determining the production rate is of key importance for enterprises today. Many experts believe that well-established quantitative boundaries infringe on workers, preventing them from expressing themselves and increasing their productivity. But at the same time, labor rationing will not be canceled soon, because it the only way wage regulation.

Another issue is that standards should be reviewed regularly to reflect new conditions or more productive equipment. Another nonsense today in reality production structures- most of the time standards are set according to the samples. There may be more difficult conditions in the workshop, which will entail a great waste of time, which means failure to comply with the standards. Consideration of all factors when measuring the timing of time is a fundamentally important task for calculating the production rate.

DEFINITION

Product development is an indicator of the volume of production (work performed, services rendered). Output reflects the volume of output per unit of labor input.

The production formula is of great importance, since the calculated indicator is used when calculating labor productivity in the enterprise.

Output is an indicator that is directly proportional to labor productivity, so the more products are produced for each unit of labor costs, the higher the level of productivity will be.

The output formula looks like this:

B = Q / T

Here B is the performance indicator,

Q is the volume of output;

T - labor costs of a given volume of production.

Before calculating the level of labor productivity, it is necessary to measure labor costs and output.

labor costs include one of two indicators:

• the number of workers involved in the production of a given volume of products,
• hours worked, measured in man-hours (days) worked.

The following indicators are used to calculate labor productivity:

• average hourly output, which is determined by the formula:

Hour.=Q/T

Here Q is the volume of production,

T is the actual number of man-hours worked by workers.

• average daily output

Int.=Q/T

Here Q is the volume of production,

T is the actual number of man-days.

• average monthly (quarterly, annual, etc.) output.

Vmes.=Q/N

Here Q is the volume of production,

N - the average number of workers per month.

Methods for determining output

Methods for calculating production can be classified according to the units of production volume:

• natural method (or conditionally natural), used in the production of homogeneous products at individual workplaces, by production teams. This method determines the output of a particular type of product (work or service), so the output will be expressed in physical units.
• the cost method is carried out according to the cost indicators of manufactured or sold products (it is used if the enterprise produces heterogeneous products).

The cost method has become more widespread, but it has a drawback. In the case when the calculation of labor productivity (PT) is carried out on the basis of manufactured or sold products, the indicator of labor productivity may be overestimated. This is due to the fact that the result includes the cost of past labor (the raw materials and materials used, the volume of cooperative deliveries, etc.)

This shortcoming can be eliminated by calculating the output based on net output (profit) or by calculating the profitability of labor, which reflects the ratio of profit and costs.

Examples of problem solving

EXAMPLE 1

EXAMPLE 2

Exercise	The company operates in shift mode with a 12 hour shift. Downtime - 40 minutes Time spent on 1 operation - 8 minutes,
Decision	The formula for the production in accordance with the number of workers is: Q - number of products, Here N is the number of workers. Shift duration in hours: 12*60=720 minutes. We find the time of actual work completion by subtracting downtime from the total working time: 720 - 40 = 680 minutes. Within 680 minutes, 680/8=85 operations are performed. 85 * 2 = 170 products are made in 680 minutes.
Answer	The production rate is 170 products per shift.