Conversion of Equipment Hours to Manhours
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if you want to convert equipment hours to equivalent std. manhours, check per hour cost of equipment and std. manhours. if equipment cost in n times of manhour cost , it means equipment manhours is equal to "n" std. manhours.
Kier
the standard practice afaik is to assign a resource, for example "crane" and then apply it separately to the activities where it is required. Thus you may have the activity "hoist materials to roof" which requires 3H for Labourers, 1H for a rigger to fix the load and 2H for the crane to standby while the load is being fixed then perform the hoist. Each of these resources can be assigned a cost per hour, which will effectively weight them for earned value purposes.
Thus, you dont convert equipment hours to Manhours as such, but instead you convert all types of hours to money or, as you say, in terms of cost.