Accountants Utilisation Rate Calculator Examples
Worked examples show how billable hours, available time, and utilisation targets affect accountant utilisation results.
These examples use the same core approach: deduct unavailable time from scheduled hours, calculate the billable-time percentage, and compare recorded hours with a chosen target. They are illustrative estimates for consistent reporting periods.
Individual accountant with annual leave
A client-facing accountant records 112 billable hours in a month with 160 scheduled hours and 16 hours of leave.
Input Summary
Billable hours
112 hours
Scheduled working hours
160 hours
Leave and unavailable hours
16 hours
Target utilisation rate
75%
Calculation Breakdown
- 1Available hours160 - 16144 hours
- 2Utilisation rate(112 / 144) × 10077.8%
- 3Target billable hours144 × 0.75108 hours
- 4Billable-hours gap108 - 112-4 hours
Result Summary
Billable-hours gap
-4 hours
Accountants Utilisation Rate Calculator
The accountant has a 77.8% utilisation rate and is 4 billable hours above the 75% target.
Accounting team below a quarterly target
A five-person accounting team has 1,920 scheduled hours, including 120 hours of training and leave, and records 1,260 billable hours.
Input Summary
Billable hours
1,260 hours
Scheduled working hours
1,920 hours
Leave and unavailable hours
120 hours
Target utilisation rate
75%
Calculation Breakdown
- 1Available hours1,920 - 1201,800 hours
- 2Utilisation rate(1,260 / 1,800) × 10070.0%
- 3Target billable hours1,800 × 0.751,350 hours
- 4Billable-hours gap1,350 - 1,26090 hours
Result Summary
Billable-hours gap
90 hours
Accountants Utilisation Rate Calculator
The team is at 70.0% utilisation, with a 90-hour gap to its 75% target.
Busy period with billed overtime
An accountant has 152 available scheduled hours after 8 hours of leave but records 156 billable hours during a deadline-driven month.
Input Summary
Billable hours
156 hours
Scheduled working hours
160 hours
Leave and unavailable hours
8 hours
Target utilisation rate
80%
Calculation Breakdown
- 1Available hours160 - 8152 hours
- 2Utilisation rate(156 / 152) × 100102.6%
- 3Target billable hours152 × 0.80121.6 hours
- 4Billable-hours gap121.6 - 156-34.4 hours
Result Summary
Billable-hours gap
-34.4 hours
Accountants Utilisation Rate Calculator
Utilisation is 102.6%, and billable hours are 34.4 hours above the 80% target.
New manager with significant non-billable duties
A senior accountant records 84 billable hours from 152 available hours while also handling team supervision and internal reporting.
Input Summary
Billable hours
84 hours
Scheduled working hours
160 hours
Leave and unavailable hours
8 hours
Target utilisation rate
55%
Calculation Breakdown
- 1Available hours160 - 8152 hours
- 2Utilisation rate(84 / 152) × 10055.3%
- 3Target billable hours152 × 0.5583.6 hours
- 4Billable-hours gap83.6 - 84-0.4 hours
Result Summary
Billable-hours gap
-0.4 hours
Accountants Utilisation Rate Calculator
The senior accountant's utilisation is 55.3%, which is 0.4 hours above the selected 55% target.
How to Read Your Results
Utilisation rate shows the percentage of available hours that were recorded as billable client work.
Available hours are the denominator after leave, training, and other unavailable hours have been removed.
Target billable hours convert the selected percentage target into a number of hours for the same period.
A positive billable-hours gap indicates a shortfall to the chosen target; a negative gap indicates hours above it.
Compare like-for-like periods, teams, and roles when reviewing trends.
Assumptions & Important Notes
- Each worked example uses billable, scheduled, and unavailable hours from one reporting period.
- Leave and unavailable hours are deducted before utilisation is calculated.
- Targets are illustrative planning benchmarks and are not universal standards.
- All figures are based on recorded hours rather than fees, revenue, or collections.
Related Examples
Frequently Asked Questions
How can a small accounting practice calculate team utilisation?
Add the team's billable hours, scheduled hours, and unavailable hours for the same period. Then divide combined billable hours by combined available hours.
What is an example of a 75% utilisation target?
If available hours are 160, a 75% target requires 120 billable hours. The target changes when available hours change.
Should training time be treated as unavailable hours?
It can be included as unavailable if it is time not available for client work, provided the approach is applied consistently across periods.
Why might two people with the same billable hours have different utilisation rates?
Their available hours may differ because of leave, training, different schedules, or other unavailable time.
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