Working time is the most valuable resource in the field of production and labor. The effectiveness of its use has always been given special attention not only by economists, but also by sociologists and psychologists. According to labor legislation, working time is the time during which an employee, in accordance with the rules of the internal labor regulations and the terms of the employment contract, must perform labor duties, as well as other periods of time related to the worker. Thus, working time includes not only the time of the main, but also auxiliary work, the time of regulated breaks and some other types of expenses of the working day.
 According to research, the loss of working time at domestic enterprises is sufficient. The reasons are: low level of labor organization, violations of labor discipline, and circumstances beyond the control of the employee, for example, poor quality of management function implementation. The elimination of at least unjustified losses of working time, at the existing level of labor organization, can increase the efficiency of domestic enterprises by more than 10%