If financial information for the annual statements has been supplied and headcount is available for the production plant giving information on amount of direct labourers an average hourly rate can be produced by dividing the total costs for direct labour with number of direct labourers and then divided by the amount of hours a labourer works per year.
The complete headcount can be filled in to create a better understanding of the company structure but for the calculation of the hourly salary the yearly cost for direct labour together with amount of direct labourers and hours per year worked is sufficient. Support for getting indirect labour cost per hour exists but can be missleading as great difference in salaries for local and expat management can exist. The information of average hourly salary for indirect labour is not used for any calculations in the model.