Accountants Utilisation Rate (Hourly) Calculator Examples
Worked examples showing how billable and non-billable hours affect an accountant's hourly utilisation rate.
These examples use different work patterns to show how to calculate utilisation, compare it with a target, and interpret the resulting billable-hours gap.
Weekly target achieved
28 billable hours and 7 non-billable hours with an 80% target.
Input Summary
Billable hours
28 hours
Non-billable hours
7 hours
Target
80%
Calculation Breakdown
- 1Total hours28 + 735 hours
- 2Utilisation28 / 35 * 10080.0%
- 3Target gapmax(0, 35 * 0.80 - 28)0 hours
Result Summary
Total hours
35 hours
Accountants Utilisation Rate (Hourly) Calculator
Utilisation is 80.0%, with no additional billable hours needed at the same 35 total hours.
Training-heavy week below target
24 billable hours and 16 non-billable hours with a 75% target.
Input Summary
Billable hours
24 hours
Non-billable hours
16 hours
Target
75%
Calculation Breakdown
- 1Total hours24 + 1640 hours
- 2Utilisation24 / 40 * 10060.0%
- 3Target billable hours40 * 0.7530 hours
- 4Target gap30 - 246 hours
Result Summary
Total hours
40 hours
Accountants Utilisation Rate (Hourly) Calculator
Utilisation is 60.0%, which is 15.0 percentage points below target.
Part-time monthly reporting period
54 billable hours and 18 non-billable hours with a 70% target.
Input Summary
Billable hours
54 hours
Non-billable hours
18 hours
Target
70%
Calculation Breakdown
- 1Total hours54 + 1872 hours
- 2Utilisation54 / 72 * 10075.0%
- 3Variance75.0 - 70.0+5.0 percentage points
- 4Target gapmax(0, 72 * 0.70 - 54)0 hours
Result Summary
Total hours
72 hours
Accountants Utilisation Rate (Hourly) Calculator
Utilisation is 75.0%, exceeding the target by 5.0 percentage points.
How to Read Your Results
The utilisation rate is the proportion of recorded working time that is billable.
Total recorded hours provide the denominator, so include all relevant billable and non-billable work.
Additional billable hours needed assumes total recorded hours stay unchanged.
Variance is shown in percentage points: for example, 60% versus a 75% target is -15.0 points.
Compare results across similar roles and periods using the same time-recording rules.
Assumptions & Important Notes
- Each example includes only recorded working hours for one period.
- Targets are illustrative internal benchmarks.
- Billable classifications follow the firm's own chargeability rules.
Related Examples
Frequently Asked Questions
Can I use this calculator for daily, weekly, or monthly hours?
Yes. Use a single consistent period for both billable and non-billable hours.
Why does the billable-hours gap assume the same total hours?
It isolates the extra billable time needed within the recorded-hours total rather than extending the work period.
Should I compare a part-time employee with a full-time employee?
Rates can be compared when classifications are consistent, but targets may differ by role and responsibilities.
Ready to calculate your own result?
Use the live calculator with your own inputs, timing, and preferences.