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.
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.