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
=13. Job Time Cards.= A method of time keeping which is an advance over
the daily time card, is the use of a separate card for each job. With
this method, accuracy of the records can be practically insured and the
employe relieved of much of the clerical labor.
To attain satisfactory results, it is necessary to operate this system
along somewhat different lines than that described for the daily time
card system. Instead of issuing cards for the entire day, the workman
should be given a new card with each new job on which he works, and
not until he has completed the job last worked on. The time must be
recorded and the card turned in to the foreman on completion of each
job.
It is the duty of the foreman to keep his men supplied with work, and
to have at all times a job ahead. The workmen, knowing that a record of
his time on each job is kept and compared with the clock record, will
naturally insist on having a new job card when each old one is turned
in. If no job is ready, it will be necessary for the foreman to issue
an _idle_ or _non─productive_ card──a condition which he will strive
to avoid──all such time becoming a direct expense charge against his
department.
[Illustration: Fig. 14. Job Card Showing Names of Operations]
To relieve the employe of clerical labor, a card, similar in form to
Fig. 13, is used with quite satisfactory results. The special feature
of this card is the provision made for obtaining a record of time.
Below the heading there is a form representing the time of day, each
hour being divided into ten minute periods, and the whole divided
between forenoon and afternoon.
When a new job is started, the workman makes the record by checking
the time in the proper space. On completion of the job, he makes a
similar check mark in the space that indicates the finishing time. The
exact time is computed in the cost department. To illustrate: Suppose
a job is started at 7 A. M. and is done in 6½ hours. The time will
be checked at 7 A. M. and again, if an hour is allowed for lunch, at
2:30 P. M. This really shows 7½ hours elapsed time, but in the cost
department, the lunch hour will be allowed for, and the computed time
will be correct.
Another form of job card, intended for use where jobs require more than
one day, is shown in Fig. 14. With this card, it is intended that the
starting and finishing time shall be entered in the ordinary way, and
the name of the operation checked.
[Illustration: Fig. 15. Day Time Register for Production Time Records,
Manufactured by International Time Recording Co.]
=14. Mechanical Time Recorders.= For the same reasons that they
are best for making records of total time, for pay─roll purposes,
mechanical time recorders are best for obtaining production time
records. Whether the responsibility of making the record rests on the
workman or a clerk, it is always better to have the actual recording
done automatically whenever it is possible to do so.
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