Accountants Utilisation Rate Daily Calculator Examples
Worked daily utilisation examples showing billable hours, non-billable time, targets and utilisation variance.
These examples show how different workday patterns affect daily utilisation. Each uses the same basic method: billable hours divided by total working hours.
Short day with a 70% target
An accountant works 6 hours, including 4.5 hours of chargeable client work.
Input Summary
Billable hours
4.5 hours
Total working hours
6.0 hours
Target utilisation
70%
Calculation Breakdown
- 1Utilisation rate(4.5 / 6.0) * 10075.0%
- 2Non-billable time6.0 - 4.51.50 hours
- 3Target billable hours6.0 * 0.704.20 hours
- 4Variance75.0 - 70.0+5.0 percentage points
Result Summary
Variance
+5.0 percentage points
Accountants Utilisation Rate Daily Calculator
Utilisation is 75.0%, exceeding the 70% target with no billable-hours gap.
Standard day narrowly below target
An accountant records 5.5 billable hours in a 7.5-hour day.
Input Summary
Billable hours
5.5 hours
Total working hours
7.5 hours
Target utilisation
75%
Calculation Breakdown
- 1Utilisation rate(5.5 / 7.5) * 10073.3%
- 2Non-billable time7.5 - 5.52.00 hours
- 3Target billable hours7.5 * 0.755.625 hours
- 4Gap to targetmax(0, 5.625 - 5.5)0.125 hours
Result Summary
Gap to target
0.125 hours
Accountants Utilisation Rate Daily Calculator
Utilisation is 73.3%, which is 1.7 percentage points below the 75% target.
Meeting-heavy day
An accountant works 8 hours but records 4.75 billable hours because of team meetings and training.
Input Summary
Billable hours
4.75 hours
Total working hours
8.0 hours
Target utilisation
75%
Calculation Breakdown
- 1Utilisation rate(4.75 / 8.0) * 10059.4%
- 2Non-billable time8.0 - 4.753.25 hours
- 3Target billable hours8.0 * 0.756.00 hours
- 4Gap to target6.00 - 4.751.25 hours
Result Summary
Gap to target
1.25 hours
Accountants Utilisation Rate Daily Calculator
Utilisation is 59.4%, with a 1.25-hour gap to the target.
Busy client-delivery day
An accountant works 9 hours during a client deadline period and records 7.5 billable hours.
Input Summary
Billable hours
7.5 hours
Total working hours
9.0 hours
Target utilisation
80%
Calculation Breakdown
- 1Utilisation rate(7.5 / 9.0) * 10083.3%
- 2Non-billable time9.0 - 7.51.50 hours
- 3Target billable hours9.0 * 0.807.20 hours
- 4Variance83.3 - 80.0+3.3 percentage points
Result Summary
Variance
+3.3 percentage points
Accountants Utilisation Rate Daily Calculator
Utilisation is 83.3%, exceeding the 80% target by 3.3 percentage points.
How to Read Your Results
The utilisation rate is the percentage of the recorded workday that was billable.
Non-billable hours show the remaining time after billable hours are removed from total working hours.
Target billable hours change when either the total day length or target percentage changes.
A zero gap means the target was met or exceeded.
Variance is measured in percentage points, not as a percentage change.
Assumptions & Important Notes
- All figures relate to one working day.
- Billable classifications follow the firm's own policies.
- Hours are entered accurately and consistently.
- The target is used for comparison only.
Related Examples
Frequently Asked Questions
Can I use the calculator for a half day?
Yes. Enter the actual hours worked and the billable portion of that shorter day.
What happens if I exceed my daily utilisation target?
The gap to target is zero and the utilisation variance is positive.
Should I include training in total working hours?
Generally, include it when it was part of the working day but was not recorded as billable.
Why do target billable hours have decimal values?
The calculation applies a percentage to total hours, which can produce fractions of an hour.
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