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
While the time recorders used for keeping total time are also used
for obtaining production time records, there are certain advantages
in using recorders of slightly different types. Manufacturers have
made great progress and are now supplying machines which answer every
requirement.
One type of recorder designed for production time records is shown in
Fig. 15. This outfit includes, in addition to the recorder, a rack
for jobs ahead and jobs started, a rack for finished jobs, and a
distribution rack. The first rack contains pockets of the right size to
hold time cards or tickets. These pockets are numbered to correspond
with the men's numbers, two pockets being provided for each man, one
for jobs ahead and one for jobs started. The rack for finished jobs is
divided into compartments bearing the men's numbers, with slots through
which the cards are inserted. The distribution rack is divided into
compartments numbered for the different jobs.
[Illustration: Fig. 16. Individual Job Card Used with the Day Time
Register]
The recorder and card racks are placed near the foreman's desk, which
should be at a central point in the department. The foreman prepares
cards for the different employes and places a card for the next job in
the _jobs ahead_ pocket. The workman, when starting to work, takes the
card for the next job, records the starting time, and places the card
in the _jobs started_ pocket. When the job is finished he again records
the time, on the same card, and places the card in the compartment
bearing his number in the _finished jobs_ rack. At night, if he has an
unfinished job, he records the time, the same as for a finished job,
and either turns in the card to the foreman or places it in a box kept
for suspended jobs. The foreman then makes out new cards and places
them in the _jobs ahead_ rack, while the suspended card is placed in
the _finished jobs_ rack.
Every morning all cards of the previous day are taken from the
_finished jobs_ rack, the time recorded on each man's cards is
computed and compared with the record of the total time recorder, and
the cards distributed by job numbers in the distribution rack. This
checks the job time with the pay─roll time, and permits of leaving
the cards in the distribution rack until the entire job is finished.
The cards are then taken to the cost department and the time records
distributed on the cost sheet.
[Illustration: Fig. 17. Job Time Sheet Used with the Day Time Register]
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