Line Manning

Operators Assigned no.

Operators Absent no.

Shift Length h

Off-Standard Minutes min

Machine down, no feed, rework, waiting — summed across the line.

Output Against standard

Pieces Produced no.

Standard Minute Value min

Labour Cost per Attended Minute /min

Overall Efficiency

— %

Earned minutes against attended minutes

Minute Accounting

Performance on Standard: — %
Utilisation of Attended Time: — %
Earned Minutes: — min
Attended Minutes: — min
On-Standard Minutes: — min
Labour Cost per Piece: — /piece

Labour cost is charged on attended minutes, not earned ones — the factory pays for the time it bought whether it was on standard or not. Absent operators are removed from attended minutes here, which assumes they are unpaid; adjust if your costing says otherwise.

Factory Line Efficiency, Performance & Utilisation Modeler — free, with the formula and a worked example, at Textile School.