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Time keeping:
The opening time, the closing time, the lunch break, the total working hours per day & per week & also the weekly holiday, are clearly specified in every organization. Keeping in view the provisions of the Factories Act on overtime work, the normal working hours per day & per week are fixed. Any work done beyond the normal working hours is known as overtime work. In accordance with the Factories Act, the maximum normal working hours in any day for an adult worker is fixed as 9 hours & in any week as 48 hours. On the basis of the above, the recording of the attendance & departure of every worker is very essential & should be done mainly for administrative & payment purposes & is known as 'Time keeping'.
There may be two ways of recording attendance & departure: - (a) Manually & (b) mechanically. On the basis of policy of the management, how time keeping shall be done is decided, after taking into consideration a number of factors like need, resources, number of workers, fraudulent payments, dummy workers, chances of malpractices etc.
This method is simple but because of the under mentioned difficulties, is almost out of use: 1. There may be manipulation of entries by the attendance clerk due to his collusion with any worker. 2. At the time of recording of late attendance, overtime work calculation & marking of short leave, mistakes may be made. 3. Regarding the recording of the attendance, suspicion may arise in the minds of the illiterate workers. For recording the attendance of the out workers, this method is still being followed.
2. Disc/Token/Check Recording:
In this case, a metal disc is allotted to each worker, on which his token number is engraved. Two boards, in-board & out-board are there with serially numbered hooks. Before the opening time, the disc of the workers remains hung up with the hook in the out- board which is placed at the gate. The worker takes his disc from the out- board as he enters the factory, & places the same on the respective hook on the in-board. If any worker enters after the normal attendance time, then he does not find the in-board as it has already been removed but he finds a separate box known as late box in which he has to place his disc. On the basis of discs on the in-board & the late box respectively, the timely attendance & the late attendance are recorded by the attendance clerk. The workers are marked absent whose discs remain in the out-board. Alternatively, the respective discs may be taken by the workers from the out-board to their respective departments so that they can be placed on an attendance board. In this case, the recording of the attendance & absence is done by the gate attendance clerk on the basis of the position of discs on the out-board. The department concerned also records the departmental attendance & late attendance & the comparison of the two records are made by the internal audit or cost audit department. The checking of this record is done regularly & any discrepancy is reconciled. At the time of departure also, the discs which remain placed on the in-board are taken out by the workers who place them on the out-board.
This method is better than hand recording method but still have some defects which are as follows: a. Unless there is strict supervision, the disc of the friend who is absent may be taken out by any worker along with his own disc & placed on the in-board. b. Error may be there in recording from the discs. c. Except during normal time of Attendance & departure, recording of attendance & departure shall require separate documents, for example, separate record of 'short leave' is required to be prepared if a worker leaves the factory early. Similarly, separate record is required for overtime work.
the in-rack & finally placed in the out-rack. The time officer used the cards at the end of the week for the purpose of calculation of hours of normal work, overtime work, short leave, absence etc. For the ensuing week, a fresh card is allotted. Sometimes, late attendance, early or late departure are printed in different color to facilitate recording. Advantages: 1. It is ultimately economical. 2. For the purpose of calculation of wages, the same card may be used, thereby substantially reducing the cost of preparation of pay rolls. 3. Commission of fraud on attendance & departure is not possible. 4. The workers should not have any suspicion as the recording is reliable. Disadvantages: 5. Heavy initial investment is involved which may not be affordable by the small concerns. 6. Unless done under strict supervision, there are chances that more than one card may be punched by one worker.
becomes slow. Also the time of arrival & departure of a worker instead of being recorded side by side, are recorded in two places of the sheet, there by the calculation of the attendance period becomes difficult.
Subject Labor Cost & Accounting Assignment on Methods of recording Attendance Time Made by
Mahi Mam