The first step in
productivity evaluation is to record payable time. The labour's time account is
maintained by the time-keeper, and the basic document used for this purpose is
the time-card. A time-card records the daily attendance time of the worker. It contains
details of his trade category and possibly, the task in which he is employed.
The design of the time-card depends upon the requirements of the information
system.
Worker's time-card
showing daily attendance data in the form of time-in and time-out, duly
completed, is submitted by the time-keeper to the personnel department at
specified intervals for making pay-rolls. It is important to remember that the
labour force's attendance time record affects every worker at the project site
as it forms the basis of wage calculation.
Typical Labour Time
Cards ( Card size as per time recording machine specifications )
Attendance
Time-Card
Week Ending...
No.
Category
Name
|
||||||
Work Centre/Dept./Work
Package
Cost Code
|
||||||
Normal Working Time
|
Overtime
|
|||||
Date
|
IN
|
OUT
|
IN
|
OUT
|
Hours
|
Hours
|
TOTAL
|
||||||
For use by Accountant
Normal
wages
Overtime wages
Total
|
||||||
Deductions
|
||||||
Amount payable
|
||||||
Time-card data ensures
that a worker is paid exactly what is due to him. Accounting for time and wages
has to be accurate and timely so as to avoid human relation problems and any
temptation for overpayment or fraud.
