Q40. Write short notes about time booking.
- Meaning of Time Booking: Time keeping show the total time spent by a worker in the factory. The break of such time on various job is termed is time booking. Show the time booking show how the workers spent his total time in the factory, whether he was working on any job or he was idle.
- Objectives of Time Booking:
- Ascertain cost of each job.
- Basis for apportionment overheads on various job.
- Controlling idle time.
- Prevent dummy workers.
- Methods of Time Booking:
- Time Card: A separate card is issued to each worker and the time which he spends on different jobs including idle time are recorded in the same card. It is prepared worker wise.
- Job Card: A Separate card is issued for each job. Time spent by workers who works on such job are recorded insert card. It is prepared job wise.
Advantages of Reconciling Gate and Job Card:
- Locating wastage of Time.
- Preventing dummy worker.