Dear Srimupalla
I give you a simpler way to calculate the actual working days in an year for a given year. Just follow the procedure, you will get 100% accurate results.
1. You must be having a system of salary/wages payment through a payroll calculated by Computerized system. If yes, you can easily separate the actual working days, total overtime hours/8 to arrive at working man-shift on Overtime. Get a list of normal/physical working days and man-shifts worked on overtime. If you have system of working on Holidays/Sundays which are shown separately for payment purpose, add this figure too. Thus by adding all the three figures for the period in question you can arrive at actual working days in a given year. For arriving at available working days in a given period, you can just subtract Sundays and Holidays from total days available. Thus you can have the actual man-shifts worked for any number of employees.
As regards man-days lost on account of accident, you can now easily arrive at it through ratio analysis.
Easy Naa.
Best wishes.
AK Jain
HR Personnel
NCL, CIL