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Full-time equivalent (FTE) or whole time equivalent (WTE) is a unit that indicates the workload of an employed person (or student) in a way that makes workloads or class loads comparable〔http://epp.eurostat.ec.europa.eu/statistics_explained/index.php/Glossary:Full-time_equivalent Eurostat definition for FTE〕 across various contexts. FTE is often used to measure a worker's or student's involvement in a project, or to track cost reductions in an organization. An FTE of 1.0 is equivalent to a full-time worker or student, while an FTE of 0.5 signals half of a full work or school load. == U.S. Federal Government == In the U.S. Federal Government, FTE is defined by the Government Accountability Office (GAO) as the number of total hours worked divided by the maximum number of compensable hours in a full-time schedule as defined by law.〔http://www.whitehouse.gov/sites/default/files/omb/assets/memoranda_fy2009/m09-21.pdf Implementing Guidance for the Reports on Use of Funds Pursuant to the American Recovery and Reinvestment Act of 2009〕 For example, if the normal schedule for a quarter is defined as 411.25 hours ( (hours per week * (52 weeks per year – 5 weeks regulatory vacation) ) / 4), then someone working 100 hours during that quarter represents 100/411.25 = 0.24 FTE. Two employees working in total 400 hours during that same quarterly period represent 0.97 FTE. The U.S. Office of Management and Budget, or OMB, the President's budget office, will often place upper limits on the total number of FTE that a given agency may utilize each year. In the past, if agencies were given a ceiling on the actual number of employed workers, which was reported on a given day of the year, the agency could employ more than this number for much of the year. Then, as the reporting deadline approached, employees could be let go to reduce the total number to the authorized ceiling on the reporting date. Providing agencies with an FTE ceiling, which is calculated based on the total number of hours worked by all employees throughout the year, irrespective of the total numbers employed at any point in time, prevents agencies from using such a strategy. Although the generally accepted human-resources meaning for the "E" in FTE is "equivalent", the term is often overloaded in colloquial usage to indicate a "direct, as opposed to contract, full-time employee". The term WYE is often used instead of FTE when describing the contractor work. WYE stands for work year equivalent.〔http://www.nasa.gov/centers/ivv/doc/386511main_FY11_Proposal_Template_v006.doc〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Full-time equivalent」の詳細全文を読む スポンサード リンク
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