Cyclopedia of Commerce, Accountancy, Business Administration, v. 02 (of 10)American School of Correspondence
General
Cyclopedia of Commerce, Accountancy, Business Administration, v. 02 (of 10)
American School of Correspondence
Accounting; Business; Commerce
The form of record made by machines of this type is shown in Fig. 8.
The records of all employes appear in numerical order on one sheet,
with the various _ins_ and _outs_ in their proper columns. The record
is inside the clock, under lock and key, and when removed can be used
as a pay─roll sheet.
The fact that the complete record is on one sheet, is one of the
advantages claimed for this type of recorders. On the other hand, an
advantage is claimed for the card machine in the fact that the cards
can be used for other purposes, such as for cost records.
[Illustration: Fig. 8. Weekly Time Record as Made by the Dey Time
Register]
[Illustration: Fig. 9. Work Order with Time and Material Records]
PRODUCTION TIME RECORDS
=10.= All records of time on individual jobs or operations may be
termed _production time records_, since the ultimate object of
keeping such records is to determine the cost of production. To the
manufacturer, these records are fully as important as those showing the
total time worked by each employe. Without such records, a satisfactory
cost system is impossible.
When the importance of obtaining costs of production──knowing what it
costs to manufacture a given article──began to receive consideration,
systems for recording the time spent by the worker on each job were
attempted. There being no other method available, the records were
at first made on cards or slips by the employes themselves. In all
essential features the same system is still largely used; nearly all
cost systems require that the employe keep a record of the time worked
on each job.
[Illustration: Fig. 10. Daily Record of the Time of One Man]
=11. Time Record on Work Orders.= One method of keeping time on
individual jobs is to make the record on the work order. When a job is
assigned to a workman, a written order is issued to him. This order,
Fig. 9, instructs him to do certain work and gives him authority to
draw the necessary material, provided the material is not issued with
the order. He is instructed to report his time on the order, and
sometimes to report the material used.
This form can be used successfully only when one man does the entire
job. It is used principally for repair jobs.
=12. Daily Time Card.= One of the methods of obtaining production time
records is to use daily time cards. Each employe is supplied with
cards, similar in form to Fig. 10, on which he is expected to record
his time for an entire day.
[Illustration: Fig. 11. Daily Time Card for Machine Operations]
At the top, the card bears the name and number of the employe, and
the date. Below the heading, a form is arranged for a record of the
order numbers on which he is employed, a description of the work
done (usually the name of the operation), the time of starting and
finishing, and total time worked on each job.
Public-domain text, read in full here on John Shaqi.
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