Time Booking

Time booking refers to actual utilisation of time in the concerned department, job or process or operation. Proper accounting of labour cost requires an analysis of time purchased, whether the same is recorded manually or by clock cards. The following documents are generally maintained for the purpose, depending upon the size of the organisation, the degree of mechanisation, the extent of accuracy required, etc.

• Job card or job ticket
• Daily time sheet
• Weekly time sheet.

Job-Card or Job-Ticket

A job card or job ticket is used to record the time spent on each job, having a specified work order or job order number. Job cards may be of two types, one, which is a job order cost card, and contains information regarding material consumption as well as time spent by operators. The other one is, in effect, a job ticket, which is issued to an operator by the supervisor and contains only the operation details. When the operator starts the work, he records the time either manually or through time recording clock on the card. The finishing time is recorded when the operation is completed. If there is any break in between, then time ‘out’ and time ‘in’ are also recorded indicating hours not used on job and shall be considered indirect labour hours. When the job is completed, the operator deposits the card with the supervisor, and collects the next job ticket. At the end of each day, the time-keeper collects all these cards and records the time for each job or process or operation.

Daily time sheet

Daily time sheets are maintained where card time recorders are not used. Each worker is provided with a daily time sheet, in which he records the particulars of time spent on each job.  This is mostly used where a number of small jobs are undertaken during the working hours.  The sheet is completed daily and handed over to the supervisor concerned, who in turn, initials the same after scrutiny, as a check for correctness.

Weekly time sheet

Weekly time sheets are similar to daily time sheets with the difference that the worker records all jobs undertaken during the week. Since there is a tendency to fill in the sheets from memory once or twice a week instead of daily posting, chances of error creeping in the actual time spent are more. Often idle time or waste time is not reported correctly. This can be avoided by initialing the Sheet daily by the Supervisor.