In our previous post work study, we have discussed basic concept of “Work Study” in brief. Today, we will discuss steps involved under one of the two techniques (Time Study) under ‘work measurement’.
Steps involved in time study
1) Breaking the activity / task into smaller elements (sub-units).
2) Recording time taken to complete each element of the activity (using any time recording device like a stopwatch) and compute the aggregate total time for the activity.
3) Computing standard time for the activity. For this purpose allowances for stoppages / delays are added to time taken for each element.
The above listed steps are illustrated in the below example –
An accountant needs to process a travel reimbursement of the employees. Time study for this is made as below –
Step 1: The reimbursement process can be split into the below elements
Step 2: Measuring the time taken (element wise) by the accountant on all the units processed (TL bills)
Step 3: Establish standard time for the activity
As you can see from above example, the accountant needs 38 standard minutes to process travel reimbursement of the employees.