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The essence and meanings of the classification of the costs of working time. Classification of the costs of the contractor's working time and the use of equipment. Name of working hours

In the practice of technical regulation of labor, the time during which a given work is performed is divided into separate elements. For this purpose, a unified classification of working time is used, which serves as the basis for studying and analyzing its structure, determining the duration of the implementation of elements of the labor process, identifying reserves for increasing labor productivity, and setting standards. The classification of working time costs is shown in Figure 13. Working time is understood as a part of the calendar time during which the employee, in accordance with the internal regulations of the enterprise, is obliged to be at the workplace and perform labor duties in a quality manner. Its duration rate is a regulated amount of working time that a worker (employee) needs to work out within a certain calendar time (working day, shift, week).

Working time is divided into work time - the period during which the employee performs useful labor movements and actions, and the time of breaks when labor process is not performed. The time of work includes the time spent both on the fulfillment of the production task (its preparation and direct execution), and on work not provided for by the task - the time of random and unproductive work, the implementation of which does not give an increase in production or improve its quality, as in the main technological process, as well as random jobs. The time of work to fulfill the production task, in turn, is divided into preparatory and final, operational and time for servicing the workplace.

Preparatory and closing time is spent by the performer on preparing for the performance of a given work and on actions related to its completion. This, for example, is the time for cleaning and cleaning, control and inspection, fastening, refueling, lubricating and other operations, testing equipment at idle. It is installed, as a rule, for the entire work shift. It does not depend on the amount of work performed on this side.

Operational- this is the time directly spent by the performer to perform the operations for which the workplace. It is divided into the main one, spent on qualitative and quantitative changes in the object of labor - its size, properties, composition, quantity, shape or position in space, and auxiliary - on creating conditions for the performance of the main work.

Workplace service time- time for the contractor to maintain the workplace in a state that ensures productive work - includes time Maintenance, spent, for example, on tool sharpening and its replacement, readjustment, repair, lubrication of equipment in the process of work, and organizational maintenance time - on keeping the workplace clean and tidy, on supplying objects of labor and cleaning finished products during work shift.

Figure 13 - Classification of working hours

Breaks for rest and personal needs, as well as due to technology and organization of the production process, form the time of regulated breaks, and caused by a violation of the normal course of the production process and labor discipline- time of unscheduled breaks.

The time of breaks established by the technology and organization of production processes depends on the specific conditions for their implementation, for example, periodic downtime of a car driver during loading and unloading. The time of unregulated (removable) breaks includes breaks caused by a violation of the normal course of the production process and a violation of labor discipline. The former include breaks in work for organizational and technical reasons, which are the result of poor organization of labor, for example, due to untimely submission of materials to the workplace, due to malfunctions of machinery and equipment, etc.; to the second - breaks due to violation of the rules of the labor process by the workers, being late for work, unauthorized absences from the workplace and premature departure from work, etc.

All types of working hours are divided into standardized and non-standardized. The technical norm includes only the normalized costs of working time and in the amount that allows the most productive performance this work. Scheduled breaks are included in the norm in strictly necessary sizes, unregulated ones are completely excluded and must be eliminated by proper organization of labor and strengthening of labor discipline.

When analyzing the cost of working time, it is customary to determine the utilization rate of working time - the ratio of shift operating time (actual or standard) to the duration of the work shift (actual or standard). An indicator of the use of working time is also a coefficient determined by the ratio of useful time spent - the amount of preparatory and final, operational, maintenance of the workplace and time for breaks for rest and personal needs - to the normal length of the working day (shift).

The classification of working time costs allows to carry out its systematic analysis, identify losses and outline measures to improve its use by eliminating organizational and technical problems, improving technological processes and strengthening labor discipline. With the help of indicators (coefficients) of the use of working time, its structure is assessed, and internal reserves for increasing labor productivity are quantitatively disclosed.


The concept of working time

measured working time differently. It can be a shift, a day, a week, a month or a year. This time is a measure of labor evaluation. The length of the work shift varies different countries and for different types labor activity, working conditions and occupations.

Purpose of classification of working hours

This classification allows you to establish the optimal value of the cost of working time, to identify the proportion of wasted time, to determine the direction of increasing labor productivity in the enterprise.

Classification of working hours

The costs of working time are divided into separate categories and types. When compiling the classification, the proportions and sizes of the constituent elements of the entire working time are taken into account.

Working time, in general, is divided into:

  • time spent on the performance of the production task (working time);
  • time spent on breaks.

In turn, working time is divided into:

  • preparatory-final time;
  • operational time;
  • workplace service time.

The preparatory-final time implies the time spent on preparing for the beginning of the labor process and on the end of such a process. For example, a worker performs the norm of a certain task (output of products) using some equipment. Before starting work, the worker needs to prepare the workplace (starting equipment, warming up, etc.). At the end of the work assignment, the worker must bring the equipment into proper condition (remove, lubricate, wipe, etc.).

Remark 1

It should be noted that the duration of the time spent on preparation and completion of work does not depend on the standards for completing the task. For example, a hundred units need to be made or three hundred units - the time spent on preparing and completing the work will be invariably constant. In this regard, they develop the maximum possible standards that will justify the costs of preparing and completing the work.

Operational time is the time directly spent on the performance of the production task (fulfillment of standards).

In turn, operational time is divided into:

  • main time;
  • auxiliary time.

The main time is the time during which the direct production of the object of labor takes place.

Auxiliary time is the time that provides quality spent main time. This may be the installation or replacement of some parts in the equipment, a stop in the main time to control the quality of manufactured products, etc.

Workplace maintenance time refers to the amount of time it takes to maintain a workspace in good order.

In turn, this time is divided into:

  • Maintenance;
  • organizational service.

Maintenance of the workplace ensures the smooth operation of equipment and tools.

Organizational maintenance includes the care of the workplace (layout, layout, etc.).

In addition to these types of costs of working time, there may be other types of it.

Working hours that are not provided for by the production task. In this case, we mean random and unforeseen tasks. For example, when there is a power outage, it takes time to start the generator.

Also, time can be spent on non-productive work, that is, on tasks that have nothing to do with the production requirement.

The time of breaks in work can be regulated and not regulated.

Unscheduled breaks can occur for both business and non-business reasons.

Labor rationing is closely related to the classification of working time. Working time- this is the legally established duration of the working day, during which the participant in the production process must be at his workplace and qualitatively perform the functions assigned to him. It is classified from its costs and is divided into two groups: work time and break time.

Working hours is the period during which labor activities associated with the performance of work. It includes three elements: preparatory-final, operational and workplace maintenance time.

preparatory and final (t pz) is the time required to prepare for the execution of the production task, as well as to take actions related to its completion. This includes the time spent on receiving the task, conducting safety briefings, handing over the shift, etc. The preparatory and final time is spent once for the entire batch. It does not depend on the amount of raw materials (materials) in the batch. In single production, due to frequent changeovers of equipment, it reaches 15-20% of the total working time, and in mass production it is not taken into account.

Main work time(t o) is the time used for the direct impact of the tools on the object of labor. Most of the time is spent on a direct qualitative change in the object of labor (shape, structure, physical and chemical properties, etc.).

Auxiliary work time(t c) is spent on activities related to the performance of auxiliary operations and work, and necessary to perform the main work. It is repeated in the manufacture of each unit of production. For example, it is required to bring raw materials, eat finished products, weigh them, etc.

The total duration of the main and auxiliary work is usually called operating time(t op).

Workplace service time(t about) is the time required to care for machines (aggregates) and maintain order and cleanliness in the workplace. It includes time for changing dull tools, sharpening them, adjusting the mechanism, as well as the time spent on cleaning and cleaning the workplace at the end of the shift.

should be highlighted and downtime(t nr) - the time spent on the release of marriage, the performance of unusual functions.

breaks are divided into the following types: for rest and personal needs (t exc); due to technology and organization of production (t pt); for organizational and technical reasons (t from); associated with violation of labor discipline (t nd).

Rest time and personal needs- this is the time used for rest in order to maintain normal performance. This includes breaks for personal hygiene and natural needs. Time for personal needs and technological breaks is given in accordance with practice - in the amount of 2-2.5% of the operational time.


Time of breaks due to technology and organization of production, is associated with the expectation of some process due to the different duration of the associated operations.

Breaks of an organizational and technical nature associated with a violation of the production process (due to breakdowns of units, lack of raw materials, material, tools, equipment, electricity, water, steam, etc.)

Breaks caused by violation of labor discipline(lateness, unauthorized absences from the workplace, premature departure, etc.) are downtime due to the fault of the performers.

The considered costs of working time are divided into normalized (t pz, t op, t about, t ex, t pt) and non-normalized (t nr, t nd, t from). The classification of working hours and breaks is given in Table. 13.1.

Table 13.1 - Classification of working hours

Working time- the duration of the working day (working week) established by law, during which the employee performs the work assigned to him. The purpose of studying the costs of working time is to identify reserves for improving the use of working time and increasing labor productivity both for an individual performer and for the enterprise team as a whole.

Checking the production capabilities of each workplace, studying the experience and the most advanced working methods, identifying intra-shift losses and obtaining necessary materials for the development of standards and norms requires a systematic study of labor processes and analysis of the cost of working time in production.

The classification of time costs is made in relation to the three elements of the production process - the subject of labor, equipment and employee.

In practice, when studying the costs of working time, a classification of working time differentiated by individual categories is used. The presence of such a classification contributes to the achievement of unity in solving issues of organization and rationing of labor and serves as the basis for studying the actual costs of working time, analyzing and comparing them with standard time costs for the elements of the labor process, as well as for identifying irrational costs and losses of working time and their causes, setting standards in enterprises various industries national economy (Figure 1).

Figure 1 - The structure of the cost of working time

The classification allows:

To study the state of labor organization and the use of working time, most fully identifying the loss of working time and their causes;

Establish the degree of necessity and expediency of individual time expenditures in the performance of a given work;

The most complete study and analysis of the time of use of equipment in relation to the working time of the performer;

Determine the labor costs for the performance of a given work and its constituent elements.



The regulation of labor should be accompanied by the improvement of the organization of labor and technological processes in the workplace, combined with the most complete and economical use of equipment. Therefore, classifications of the use of working time in relation to the performer and equipment were developed.

The basis of the currently developed classifications is the allocation of two components: the time of work (functioning) and the time of breaks.

Working hours of the performer - this is the time spent on direct work, and the time of breaks when the labor process is not carried out.

The main and most important group of working time costs is working hours , including the amount spent by the employee on preparing for the performance of work, on the direct performance of work and its completion.

The time spent on the direct execution of the work, in turn, is divided into the time of the production task and the time not due to the production task.

1. Working hours for the production task spent on the preparation and direct execution of the task.

Let's consider it in more detail.

1 . Preparatory-final time (PT) - preparation for the start of work and its completion. Most often, this includes the time spent on receiving a task at the beginning of a shift, receiving material, receiving, installing and removing tools on equipment, handing over finished products, tools, documentation at the end of a shift, etc. It is important to know that preparatory and final time is spent on the entire shift entirely and well depends on the number of products produced per shift and the amount of work.

2. Operational time (OP) is the time during which the employee directly performs the completed task by performing technological operations. It is subdivided as follows:

The main (O), which is the time spent on the transformation of the object of labor, on changing its shape, size, structure, properties, qualities, etc.

Auxiliary (B), spent by the employee on the performance of such actions that ensure the performance of the main work.

Without auxiliary time, it is practically impossible to carry out the process of transforming the object of labor, i.e. main job. Ancillary time costs include the time spent on loading equipment, rearranging and moving materials; blanks, parts, finished products within the workplace, management and control over the operation of equipment, etc. The duration of auxiliary time depends on the level of mechanization and automation of the workplace.

3. Workplace maintenance time (OSL) is spent on caring for the workplace and maintaining equipment in working, good condition. It is subdivided as follows:

the time of organizational maintenance of the workplace, spent on maintaining the workplace in working condition (cleaning of industrial waste, moving containers with blanks and finished products within the workplace, etc.);

· the maintenance time of the workplace associated with the care of equipment, tools, due to a specific production task (replacement of worn tools, adjustment and lubrication of equipment, etc.).

II. Working time not determined by the production task(NC), includes the cost of working time to perform:

1) casual work (CP) - here the time costs are caused by production necessity (for example, walking in ta outfits, performing auxiliary and repair work not provided for by the task, etc.);

2) non-productive work (NR) - here the time spent is associated with work that does not give an increase in production or improve its quality, including the time to correct the marriage, the time of excessive mileage of the car, etc.

Considering the time of work, it is necessary to take into account the classification of this type of time depending on the nature of the employee's participation in the performance of the production operation:

time of manual work, i.e. without the use of machines or mechanisms;

time of machine-manual work performed by machines with the direct participation of the worker or by the worker using manual mechanisms;

time of monitoring the operation of equipment during automated or instrumental work;

time of transitions (from machine to machine at multi-machine service).

A feature of automated and instrumental production is a large proportion of the time of monitoring the operation of equipment, the progress of the production process. Observation time can be active or passive.

Active surveillance time behind the operation of the equipment lies in the fact that the worker himself does not perform physical work, however, his presence at the workplace is mandatory, since he must monitor the progress and set parameters of the technological process, i.e. exercise direct control and, if necessary, make appropriate adjustments.

Time of passive observation the operation of the equipment is characterized by the fact that the employee does not have to constantly monitor technological process. Therefore, the employee during this time can be busy with other types of work and watch the equipment from time to time.

Of great importance is the division of the operating time into overlapped and non-overlapped. Their essence is as follows.

Overlap time is when the worker performs labor functions during automatic operation of the equipment. For example, with passive supervision, a worker can perform a number of ancillary tasks.

non-overlapping time- this is when work is performed with the equipment stopped (for example, loading raw materials into machines or semi-automatic machines).

Another important group in the study of the cost of working time is break time - the period during which the employee, being at the workplace, does not work. It is subdivided into scheduled breaks and non-scheduled breaks.

Scheduled break times those. for rest and personal needs, industrial gymnastics, for breaks related to technology and organization of production, with the aim of preventing fatigue of workers and maintaining their normal performance throughout the working day. In turn, it is divided as follows:

1) time for breaks for rest and personal needs, which is provided to employees to restore working capacity during the working day.

2) the time of unrecoverable breaks established by the technology and organization of the production process, due to the specifics of the technological process and the organization of labor (drying of painted surfaces); such interruptions are practically impossible to eliminate, since their exclusion or reduction can lead to a deterioration in the quality of products or work.

Time of unscheduled breaks can be eliminated or at least reduced, since its presence is associated with violations of the normal course of the production process or with violations in labor discipline

Breaks caused by violations of the normal flow of the production process may occur for organizational and technical reasons due to poor organization of labor and production, as well as due to a violation of technology, leading to accidents or unforeseen downtime of equipment.

Breaks associated with violations of labor discipline are most often associated with being late for work, unauthorized absences from the workplace, premature termination of work, absenteeism, and also due to the absence of other workers, without which the main worker cannot perform work.

As noted, the classification of working time is also carried out in such a direction as the attitude to equipment, as a result of which equipment usage time (VIO). The structure of its costs is similar to the structure of the work time of the contractor. This is quite understandable, since he is busy with the equipment and the costs of his work time are interdependent on the features of the equipment and production technology.

The usage time of the equipment is divided as follows.

I. Equipment operating time(BP) includes the following components.

1. The operating time of the equipment to fulfill the production task (OP), which is called operational time and is divided into main (O) and auxiliary (B).

The main time is spent on the process of processing the object of labor and automatically entering it for processing. It can be:

machine-manual - when the equipment works with the direct participation of the worker;

machine - when the worker only observes and regulates the operation of the equipment (it is also called machine-automatic time, and its presence allows the introduction of multi-machine maintenance).

Auxiliary time takes into account only the actions necessary for the implementation of the main work, not overlapped by machine time (if it is necessary to stop the operation of the equipment to ensure the main work, i.e. install or remove parts).

In equipment operation, operational time can also be divided into machine (hardware)-free time (during equipment operation, when there is no need for the direct participation of the worker) and equipment operation time with the participation of the worker (this is the employment of a worker servicing equipment during multi-machine maintenance or operational time minus machine (hardware) free time).

Besides. for some types of equipment, it is important to divide the operating time of the equipment into the working stroke time, when the equipment is in operation and the main work is being done on it, and the idle time, when the equipment is operating, but the main work is not being done on it, but preparations are being made for the working stroke.

2 . The operating time of equipment not provided for by the production task is the sum of the time of unproductive work and the time of random work. The unproductive work of equipment is similar to the unproductive work of a worker and includes, for example, the time to make a defect, while the random work of equipment is associated with the manufacture of products that are not due to a task caused by production necessity.

II. Equipment break time(P). It equipment is divided into the time of regulated breaks and the time of unscheduled breaks.

1. The time of regulated breaks, established by technology, the organization of the production process, as well as the need for rest of the employee, is divided as follows:

breaks during maintenance of equipment, which are associated with the preparation for its operation and with the maintenance of the workplace;

interruption in the operation of the equipment associated with waiting for service, due to the technology and organization of the production process (unrecoverable technological breaks, equipment repair according to the schedule), as well as employee breaks for rest and personal needs.

2. The time of unscheduled breaks in the operation of equipment is due to the same reasons as unscheduled breaks in the work of a worker, namely, violations of the production process (PNT) and violations of labor discipline (PND).

For the sake of completeness, let's consider the classifications of time spent on the subject of labor, i.e. classification production process time(WFP). When analyzing the time structure of the production process, it is necessary to know that the duration of the production process does not always coincide with the duration of the shift.

The production process time is divided as follows:

1) the time of the technological process, i.e. the main technological time during which the object of labor is transformed;

2) the time of transport operations, during which the object of labor is moved from operation to operation, the object of labor is transported to the places of processing and assembly, as well as the time of control and testing of finished products and interoperational control;

3) the time of interruptions during the production process.

Depending on the degree of mechanization and automation of the production process, all components of time, with the exception of breaks, are divided as follows:

time of manual work;

machine-manual time;

Machine (hardware) time.

When establishing time standards, it should be borne in mind that not all of the considered elements of working time are subject to rationing. Therefore, there are standardized and non-standardized costs of working time.

Normalized costs those that are recognized as necessary are called, are included in the norm of time and are subject to rationing.

Irregular expenditure of time- this is actually a loss of working time (for example, unscheduled breaks). Their reduction and exclusion is one of the reserves for the growth of labor productivity.

Work to reduce unscheduled breaks should be carried out in two directions:

1) improving the organization of labor, production and management;

2) improvement of labor discipline at the enterprise.

Working time for the performer of works is divided into working hours (during which the worker performs one or another work provided or not provided for by the production task) and break time in work (during which the labor process is not carried out for various reasons). The structure of the working hours of the worker is shown in Figure 6.1.

So, working hours divided into two types of costs: production task execution time (T PROD) and working time not stipulated by the production task (T NON-PRODUCTION) - the time spent on performing operations that are not characteristic of this employee, which can be eliminated.

Production lead time includes the preparatory-final, operational and maintenance time of the workplace.

Preparatory and final time (T PZ)- this is the time spent on preparing yourself and your workplace for the performance of the production task, as well as on all actions to complete it. To this species the cost of working time includes the time of receipt of the production task, tools, fixtures and technological documentation, getting acquainted with the work, receiving instructions on the procedure for carrying out work, adjusting the equipment for the appropriate mode of operation, removing fixtures, tools, handing over finished products to the Quality Control Department, etc. Since a feature of this category of time costs is the fact that its value does not depend on the amount of work performed on this assignment, then in large-scale and mass production per unit of production, this time is insignificant in magnitude and is usually not taken into account when setting standards.

Operational time (T OPERATOR)- this is the time during which the worker performs the task (changes the properties of the object of labor); is repeated with each unit or a certain volume of products or works. During machine work it is divided into main (technological) and auxiliary.

Main (technological) time (T OSN),- this is the time spent directly on the quantitative and (or) qualitative change in the object of labor, its condition and position in space.

During auxiliary time(T VSP) actions necessary for the implementation of the main work are performed. It is repeated either with each processed unit of production, or with a certain volume of it. Auxiliary time includes the time for loading equipment with raw materials and semi-finished products, unloading and removing finished products, installing and fixing parts, moving objects of labor within the working area, controlling equipment, monitoring the quality of manufactured products, etc.

The time costs associated with caring for the workplace and maintaining equipment, tools and fixtures in working order during the shift are attributed to workplace service time (T OBSL). in machine and automated processes it includes the time of technical and organizational maintenance of the workplace.

By the time of maintenance of the workplace (T SERVICE. TECHN) includes the time for servicing the workplace in connection with the performance of this operation or specific work (replacing a dull tool, adjusting and adjusting equipment during operation, cleaning up production waste, inspecting, cleaning, washing, lubricating equipment, etc.).

Organizational service time (T SERVICE ORG) - this is the time spent by the worker to maintain the workplace in working condition during the shift .. It does not depend on the characteristics of a particular operation and includes the time spent on accepting and handing over a shift, laying out at the beginning and cleaning at the end of a shift of tools, documentation and other necessary for work objects and materials, etc.

In some industries (coal, metallurgical, food, etc.), the time spent on servicing the workplace is not allocated, but refers to the preparatory and final time.

Working hours not provided for by the production task, - the time spent by the employee on the performance of casual and unproductive work. The performance of unproductive and casual work does not provide an increase in production or improve its quality and is not included in the piece time. These costs should be subject to special attention, since their reduction is a reserve for increasing labor productivity.

Chart time (T SL.WORK)- this is the time spent on the performance of work not provided for by the production assignment, but caused by production necessity (for example, transportation of finished products performed instead of an auxiliary worker, going for orders, technical documentation, raw materials, blanks, tools, searching for a master, adjuster, tool; performance is not auxiliary and repair work provided for by the task, etc.).




Figure 6.1 - Classification of the costs of the contractor's working time


Non-productive work execution time (T NON-PRODUCT WORK)- this is the time spent on the performance of work not provided for by the production assignment and not caused by production necessity (for example, manufacturing and correcting a manufacturing defect, removing excess allowance from a workpiece, etc.)).

In addition to the above, depending on the nature of the employee's participation in the performance of the production operation, the operating time can be divided into:

- handmade time(without the use of machines and mechanisms);

- time of machine-manual work performed by machines with the direct participation of an employee or by an employee using manual mechanisms;

- observation time for the operation of equipment (automated and instrumental work);

- transition time(for example, from one machine to another in multi-machine maintenance).

Observation time, as noted, it is typical for automated and instrumental industries. It can be active and passive. Active surveillance time for the operation of the equipment - this is the time during which the worker closely monitors the operation of the equipment, the progress of the technological process, compliance with the specified parameters in order to ensure required quality products and equipment performance. During this time, the worker does not perform physical work, but his presence at the workplace is necessary. Time of passive observation for the operation of the equipment - this is the time during which there is no need for constant monitoring of the operation of the equipment or the technological process, but the worker does it due to the lack of other work. The time of passive observation of the operation of the equipment should be the subject of particularly careful study, since its reduction or use for other necessary work is a significant reserve for increasing labor productivity.

Considering the structure of the cost of working time in machine, automated, hardware processes in the time of work, it is also advisable to allocate overlapped and non-overlapped time.

Overlap time- the time for the worker to perform those elements of work that are carried out simultaneously with the machine or automatic operation of the equipment. Overlapping can be the main (active observation) and auxiliary time, as well as time related to other types of work time costs. non-overlapping time - the time for performing auxiliary work and maintenance work at workplaces with the equipment stopped. Increasing the overlap time can also serve as a reserve for productivity growth.

As noted, working time includes break time. Allocate regulated and unregulated breaks.

Time of regulated breaks (T REGL.PER) work includes:

- time of breaks in work due to technology and organization of the production process (for example, the time of a break in the work of the driver during the slinging of the lifted load by the workers) - their elimination is practically impossible or economically impractical;

- breaks for rest and personal needs, associated with the need to prevent fatigue and maintain the normal performance of the employee, as well as necessary for personal hygiene.

Time of unscheduled breaks in work (T Irregular. PER)- this is the time of breaks caused by a violation of the normal course of the production process or labor discipline. It includes:

- interruptions due to disruption of the normal course production process can be caused by organizational problems (lack of work, raw materials, materials, incompleteness of parts and blanks, waiting Vehicle and auxiliary workers, waiting for acceptance or control of finished products, etc.) and technical reasons (waiting for equipment repair, tool replacement, lack of electricity, gas, steam, water, etc.). Sometimes these types of unscheduled breaks are called breaks for organizational and technical reasons;

- breaks caused by violation of labor discipline, may be associated with being late for work or leaving it prematurely, unauthorized absences from the workplace, extraneous conversations, activities not related to work. They also include excessive (compared to the established regime and standards) rest time for employees.

When analyzing the cost of working time in order to identify and subsequently eliminate the loss of working time and their causes, all the working time of the performer is divided into productive costs and lost working time. The first group includes the time of work to fulfill the production task and the time of regulated breaks. These costs are the object of rationing and are included in the structure of the time norm. Loss of working time includes the time of performing unproductive work and the time of unscheduled breaks. These costs are subject to analysis in order to eliminate or minimize them.

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