The Value of Hours Worked (VOH) is a key indicator in the retail sector. It is calculated by dividing the revenue generated by a store or department by the number of hours worked for that department. This ratio can be established on a daily, monthly, or annual basis. For example, if a department generates €8,000 in a day with 12 hours of work by Self-Service Employees (SSEs), the VOH amounts to €666 (€8,000 / 12).

The VOH allows for comparison of workforce efficiency between different departments or points of sale. It can also be used to allocate working time fairly according to a specific VOH target for each department.