Accountants Utilisation Rate (Daily) Calculator
Calculate the percentage of your working day spent on billable client work and compare it with your daily utilisation target.
Overview
This daily accountants utilisation rate calculator shows what proportion of your working day was spent on billable client work. Enter your billable time, total hours worked and target rate to see your actual utilisation, non-billable time and any shortfall against target.
How it works
Daily utilisation is calculated by dividing billable hours by total working hours and multiplying by 100. For example, 5.5 billable hours in a 7.5-hour day gives a utilisation rate of 73.3%. The calculator also multiplies total working hours by your target percentage to find the billable hours needed for that target, then shows any remaining shortfall.
How to use this calculator
- 1Enter the hours recorded as billable client work today.
- 2Enter all hours worked today, including internal and administrative time.
- 3Set the daily utilisation rate you want to compare against.
- 4Review your utilisation rate and the billable hours needed to meet the target.
- 5Use the non-billable hours result to examine where uncharged time was spent.
Example Calculation
Billable hours today
5.5
Total working hours today
7.5
Target utilisation rate
75%
Daily utilisation rate
73.3%
With 5.5 billable hours from a 7.5-hour working day, daily utilisation is 73.3%. A 75% target requires 5.63 billable hours, leaving a gap of about 0.13 hours.
Frequently asked questions
What is daily utilisation for accountants?
Daily utilisation is the percentage of total working time spent on billable client work during a day. It is commonly used to monitor time allocation and workload planning.
How do you calculate an accountant's utilisation rate?
Divide billable hours by total hours worked, then multiply by 100. For instance, 6 billable hours out of 8 working hours equals 75% utilisation.
What should count as billable hours?
Billable hours usually include client work that your firm can charge under its engagement terms. The exact treatment of tasks such as travel, meetings and revisions depends on internal policy.
Should administration time be included in total working hours?
Yes. Include administration, internal meetings, training, business development and other non-billable work in total working hours so the result reflects the full day.
What is a good daily utilisation rate for an accountant?
The appropriate target varies by role, seniority, service line, workload and firm policy. Use a target that allows for necessary non-billable responsibilities as well as client delivery.
Why can a utilisation rate exceed the target?
It means billable time exceeded the proportion set by your target. This may happen during busy client periods, although the result should be considered alongside quality, workload and required internal work.
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Assumptions and warnings
Assumptions
- Billable hours are time that can be charged to a client under your firm's billing approach.
- Total working hours include both billable and non-billable work completed during the day.
- The target utilisation rate is a planning benchmark chosen by the user.
- Results are daily operational estimates and do not assess the value, recoverability or collection of billed work.
Warnings
- This calculator provides a general operational estimate and should be used alongside your firm's time-recording and performance policies.
- A high utilisation rate may not always be appropriate where training, quality control, management or business development time is required.