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Steps involved in time study

1) Breaking the activity / task into smaller elements (sub-units).

2) Recording time taken to complete each element of the activity (using any time recording device like a stopwatch) and compute the aggregate total time for the activity.

3) Computing standard time for the activity. For this purpose allowances for stoppages / delays are added to time taken for each element.

The above listed steps are illustrated in the below example -

Example:

An accountant needs to process a travel reimbursement of the employees. Time study for this is made as below -

Step 1: The reimbursement process can be split into the below elements

Step 2: Measuring the time taken (element wise) by the accountant on all the units processed (TL bills)

Step 3: Establish standard time for the activity

As you can see from above example, the accountant needs 38 standard minutes to process travel reimbursement of the employees.

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