Accountants Utilisation Rate (Monthly) Calculator Examples
Worked monthly billable utilisation examples for accountants with different schedules, absence levels and targets.
These examples show how changes in working days, absence hours and billable time affect monthly utilisation. Each uses billable hours divided by available hours after absences.
Example 1: Full-month client accountant
An accountant works 21 scheduled days at 7.5 hours per day and records 120 billable hours.
Input Summary
Working days
21 days
Hours per day
7.5 hours
Absence hours
0 hours
Billable hours
120 hours
Target
75%
Calculation Breakdown
- 1Scheduled hours21 * 7.5157.5 hours
- 2Available hours157.5 - 0157.5 hours
- 3Utilisation120 / 157.5 * 10076.2%
- 4Target hours157.5 * 75 / 100118.1 hours
- 5Target difference120 - 118.11.9 hours above target
Result Summary
Target difference
1.9 hours above target
Accountants Utilisation Rate (Monthly) Calculator
Utilisation is 76.2%, with 37.5 non-billable available hours and 1.9 billable hours above target.
Example 2: Leave-adjusted monthly utilisation
A senior accountant works 20 scheduled days at 8 hours per day, takes 16 hours of leave and records 105 billable hours.
Input Summary
Working days
20 days
Hours per day
8 hours
Absence hours
16 hours
Billable hours
105 hours
Target
70%
Calculation Breakdown
- 1Scheduled hours20 * 8160 hours
- 2Available hours160 - 16144 hours
- 3Utilisation105 / 144 * 10072.9%
- 4Target hours144 * 70 / 100100.8 hours
- 5Target difference105 - 100.84.2 hours above target
Result Summary
Target difference
4.2 hours above target
Accountants Utilisation Rate (Monthly) Calculator
Utilisation is 72.9%, which is 4.2 billable hours above a 70% target.
Example 3: Part-time bookkeeping month
A part-time accountant works 12 days at 6 hours per day, has 6 hours of training and records 42 billable hours.
Input Summary
Working days
12 days
Hours per day
6 hours
Absence hours
6 hours
Billable hours
42 hours
Target
65%
Calculation Breakdown
- 1Scheduled hours12 * 672 hours
- 2Available hours72 - 666 hours
- 3Utilisation42 / 66 * 10063.6%
- 4Target hours66 * 65 / 10042.9 hours
- 5Target difference42 - 42.9-0.9 hours
Result Summary
Target difference
-0.9 hours
Accountants Utilisation Rate (Monthly) Calculator
Utilisation is 63.6%, or 0.9 billable hours below the 65% target.
Example 4: High billable month with overtime
An accountant has 18 scheduled days at 7.5 hours, no absences and records 140 billable hours, including overtime.
Input Summary
Working days
18 days
Hours per day
7.5 hours
Absence hours
0 hours
Billable hours
140 hours
Target
80%
Calculation Breakdown
- 1Scheduled and available hours18 * 7.5 - 0135 hours
- 2Utilisation140 / 135 * 100103.7%
- 3Target hours135 * 80 / 100108 hours
- 4Target difference140 - 10832 hours above target
Result Summary
Target difference
32 hours above target
Accountants Utilisation Rate (Monthly) Calculator
Utilisation is 103.7%, which indicates billable overtime or a difference between schedule and time-recording data.
How to Read Your Results
The utilisation percentage is the share of absence-adjusted available time recorded as billable.
Non-billable hours are available hours not recorded as billable; they may include essential internal, administrative or development work.
Target billable hours translate a percentage target into a practical monthly hours figure.
A negative target difference means recorded billable hours are below the stated target.
Compare months using consistent time-recording definitions and similar treatment of absences and overtime.
Assumptions & Important Notes
- Each example treats absence hours as unavailable for billable work.
- Billable hours follow the firm's own definition of chargeable client time.
- Targets are illustrative planning benchmarks rather than recommended levels.
- Calculations are operational estimates and do not measure fees, recoverability or profitability.
Related Examples
Frequently Asked Questions
Why can two accountants with the same billable hours have different utilisation?
Their available hours may differ because of different schedules, leave, sickness, training or other absences.
What happens if I include annual leave as absence hours?
Available hours fall, so the calculation measures billable time against the hours the accountant was actually available to work.
Does a high monthly utilisation always mean better performance?
Not necessarily. The figure does not measure work quality, workload sustainability, client outcomes or the value of non-billable responsibilities.
Can I use this calculation for a whole team?
Yes, if you use combined scheduled, absence and billable hours for the same period and apply consistent definitions.
Ready to calculate your own result?
Use the live calculator with your own inputs, timing, and preferences.