Track Labor Efficiency (Billed vs Actual Hours)

Excel Formulas › Auto Repair Shop

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Flat-rate shops bill the book time for a job, not the time it actually takes. Dividing billed hours by clocked hours shows each technician's efficiency.


Quick formula: Divide flat-rate billed hours by hours actually worked:
=BilledHours/ActualHours

Above 100% means the tech beats book time; below means jobs run long.

Functions used (tap for the full reference guide):

The example

A technician billed 45 flat-rate hours but was clocked in for 40 hours this week.

AB
1ItemValue
2Billed hours45
3Actual hours40
4Efficiency112.5%

The formula

Labor efficiency is billed (sold) hours divided by actual clocked hours:

=B2/B3 // billed hours ÷ actual hours, as a percent

How it works

What it tells you:

  1. Sum the flat-rate hours billed across all of a tech's jobs for the period (45 here).
  2. Record the actual hours the tech was clocked and turning wrenches (40 here).
  3. Divide: 45 ÷ 40 = 1.125, or 112.5% efficiency — the tech sold more time than they spent.
  4. Format as Percentage. Many shops target 100%+ for flat-rate techs; under 90% signals lost labor.

Multiply billed hours by the labor rate to see revenue, and compare against the tech's pay to see gross labor profit.

Try it: interactive demo

Interactive

Enter billed and actual hours; efficiency updates against a 100% target.

Variations

Shop-wide efficiency

Sum all billed hours and all actual hours, then divide the totals.

=SUM(Billed)/SUM(Actual)

Labor gross profit

Billed revenue minus tech cost for the period.

=B2*LaborRate-B3*TechWage

Pitfalls & errors

Only count productive clocked hours. Including lunch or shop-cleanup time understates true efficiency.

If actual hours is blank or zero you get a #DIV/0! error — wrap the formula in IFERROR or guard with IF.

Practice workbook

📊
Download the free Track Labor Efficiency (Billed vs Actual Hours) practice workbook
Edit the yellow billed and actual hours; each tech's efficiency updates.

Frequently asked questions

What is a good labor efficiency number?
Flat-rate shops commonly target 100% or higher. Strong techs on familiar jobs can exceed 120%; complex diagnostic work often runs lower.
Is efficiency the same as productivity?
No. Efficiency compares billed to actual hours; productivity compares actual worked hours to total available hours. Multiply them for proficiency.
How do I handle comebacks?
Bill zero hours for warranty rework but still count the actual time spent, which correctly drags efficiency down.

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Related formulas: Cost per mile · Overtime pay calculation

Function references: SUMIF