It is necessary to keep proper record of time for each worker as it ensures discipline, increases morale and makes him punctual.

This function of keeping proper record of time is looked after by the time-keeping department. In a small organisation, such a department may not exist at all since the time of coming and going can be easily regulated by the person in changes of operations in the factory or the office.

Time keeping is a system of recording the time of arrival and departure of workers; it provides a record of total time spent by each worker engaged in the factory. On the basis of this record, wages are paid to the workers under time rate system.

The various methods used for recording time are grouped into two heads:

ADVERTISEMENTS:

1. Manual Methods

2. Mechanical Methods

1. Manual Methods:- These include:

(a) Attendance Register Method

ADVERTISEMENTS:

(b) Metal Disc or Token Method

(a) Attendance Register Method

Under this method, an attendance register is kept in the time-keeping depart near the factory gate or in the department of the concerned workers.

The regal contains the columns like name and identity no. of the worker, the department in which he is working, arrival and departure time. As soon as a worker enters into the preprint of the factory, the necessary entries in the attendance register are completed. If workers are literate; they are required to sign the attendance register.

ADVERTISEMENTS:

After the reports time workers are marked late or absent as the case may be. Similar entries are made the time of departure.

This method is very simple and inexpensive. But in a large factory this meth may become inconvenient. Moreover, this method is liable for many undesirable’ practices on the part of the persons who record the attendance in collusion with sour workers. This method is suitable for small factories and out-doors workers.

(b) Metal Disc or Token Method

Under this method, each worker is allotted a metal disc or token bearing his identification. On each disc or token the name and number of the worker is engraved or painted. All the tokens 01; discs are hung on a board at the gate or at the entrance of the department.

ADVERTISEMENTS:

As soon as a worker reports for duty, he removes his disc and puts it in a box provided nearby. Immediately after the scheduled time of entry, the board is removed and a list is prepared for all such discs or tokens not collected and dropped into the box by the workers.

The late-comers collect their discs and hand over the same personally to the time keeper. The list of late-comers is prepared separately. The discs not removed from the boards represent the absentee workers.

This method is simple and economical. But it is not free from abuses. A worker may remove the disc of his fellow-worker to ensure his presence who is either late or absent.

There is no certainty that the exact arrival time of the workers has been recorded. The time keeper marking the attendance may commit errors deliberately or through carelessness and this may create disputes. Time keeper may include the dummy or ghost workers in the muster roll that cannot be easily detected except by close supervision.

ADVERTISEMENTS:

2. Mechanical Methods

Different mechanical devices have been designed for recording the exact time of the workers. These include:

(a) Time Recording Clocks

(b) Dial Time Recorders

ADVERTISEMENTS:

(a) Time Recording Clocks

This method has been developed to remove some of the difficulties faced in case of manual methods. Under this method, the attendance is marked by a time recording clock on a card. Every worker is allotted a time card usually for one week duration.

These time cards are serially arranged in a tray at the gate of the factory. On arrival the worker picks up his card from the tray and inserts the same into the time recording clock which prints the exact arrival time at the space provided on the card against the particular day.

This process is repeated when the worker leaves the factory after day’s work. Other particulars of time in respect of late arrival, lunch, and overtime are printed is red colour so as to distinguish these from normal period spent in the factory.

This method is useful when the number of workers is fairly large. There are also no chances of disputes arising due to recording of time of workers as it is recorded by the clock and not by the time keeper.

But there are chances that a worker may get his friend’s card from the tray and mark him present in time when he is actually late or absent. Any mechanical defect may adversely affect the working of time recording system.

The dial time recorder is a machine which records the correct attendance time of the worker automatically. It has a dial around the clock with a number of hold (usually about 150), each of which bears a number corresponding to the identification number of the worker concerned.

There is a radial arm at the centre of the dial. While a worker enters into the factory; he is required to press the radial arm after placing ill at the appropriate hole. The time recorder then automatically records the time on a roll of paper within the machine against the number of the worker.

This machine can also! calculate the wages of the workers with greater accuracy and avoids much loss of time, I But a heavy capital investment is needed and hence only large organisations can use It is also necessary to have a close supervision on every worker to prevent fraud and I irregularities.

Requisites of a good time keeping system

An efficient system of time keeping should ensure the following:

(i) The system should not allow proxy for another worker.

(ii) A responsible officer should be present at the factory gate to have proper supervision.

(iii) Piece rate workers should also record attendance time like time rate workers to maintain discipline and to ensure proper flow of production,

(iv) Time of arrival and time of departure should be recorded.

(v) Mechanical methods of recording time should be followed.

(vi) Late-comers should record late arrivals without any relaxation.

(vii) No one should be allowed to go out of the factory without the permission of the proper authority.

(viii) The system should be simple, smooth and quick to avoid unnecessary queuing at the gate.

Under time keeping methods, time spent by a worker in the factory is recorded. Such record does not show how that time was utilised by the worker.

This means that the record does not reveal any information about how much time was spent on jobs or operations and how much time the worker remained idle. Therefore, in addition to recording of time of arrival and departure of each worker, it is essential to record the time spent on each job, order or process.

The system of maintaining such record is known as ‘Time Booking’. On other words, time booking is a method of recording time spent by a worker on a job, order or process.

Objectives of Time Booking

The main objectives of time booking are:

(i) To ascertain the cost of work done.

(ii) To ensure that the time paid for is properly utilised.

(iii) To ascertain and minimise idle time within limit.

(iv) To determine the rate of absorption of overhead expenses based on direct labour.

(v) To know the efficiency of workers by comparing the actual time taken with the time allowed for completing a job. For achieving these objectives it is essential that clear instructions should be issued and proper methods are designed for recording work time.