If the operator only works with that machine, we can take the total
costs of this worker (including assurance etc.) over the year and divide them
by the same time of productive utilization “m” as we have for the machine.
However, a driver or worker often operates two or more machines, in
which case it is easiest to calculate his/her costs per hour and then conduct
all the machine cost calculation on an hourly basis.
As we stated before, labor costs have two main components:
•
w = gross wage
•
s = social costs thatmust be covered by the employer like
insurance, wage costs during unproductive times due to holidays, traveling
expenses etc. (but not his taxes). They are normally indicated as percentage of
the gross wage.
The percentage of social costs is highly variable from country to
country. In Germany, e. g., it depends mainly on the company:
•
in private forest companies it is about 80-110 %
•
in public forest administrations it often reaches 130 %.
