Idle Time - Workshop Accounts

 

Idle time - CLW scheme

• General Definition:  The period of time an Asset is available for use but remains unproductive. Idle time = Scheduled Production time minus Actual Production time.  

 

• Example: Asset was meant to run for 12 hours, but only ran for 3 hours, idle time would be 9 hours. 

  

• Time taken up in delays and holdups due to breakdown of service or plant or any other cause for which the Direct worker cannot be held responsible should be booked to Idle Time

• And all time so booked should be carefully investigated, responsibility for breakdown located and such steps, as may be, considered desirable, taken to prevent such waste. 

•  Because wages have to be paid for no work done. 

 

• All possible steps should be taken for preventing idle time considering that apart from wages having to be paid for no work done, it entails huge avoidable losses in production.  

Idle Card: 

• To record idle time for each worker for each month. 

• Reasons for Idle time: shown on the Reverse side of Idle Card. 

• Custody of Time Booth clerks.

• The basis for posting: Idle time slips issued by the JEs. 

• Signed by the JE and countersigned by the  SSE.

• Sent to the Accounts office along with the Job Cards. 

• Chargeable against the shop on cost work order. 

• However, idle time up to 15 minutes in each case - Booked to Job Card (Not as Idle Time) 

 

• Shop Junior Engineers are directly responsible for Lack of work and Lack of Tools. Therefore, proportionate deductions on the following scales should be made from the Incentive Bonus earned by the Junior Engineers.  

Idle time of Direct Workers	% Debited to Supervisors
2 to 10 %	10 %
5 to 15 %	20 %
More than 15 %	No Bonus

 

•  Idle Time can be booked for : 

1. No Power

2. Machine Repairs

3. Lack of Materials

4. Lack of Tools

5. Waiting for Work

6. Crane Repairs

7. Miscellaneous 

Idle Time - RITES Incentive Scheme

• Idle time can be booked only - Power failure for more than one hour.   

Key points for MCQ 

CLW Incentive scheme:

1. Idle Card - to record idle time for each worker for each month. 

2.  Reasons for Idle time - Reverse side of Idle Card 

3. Idle card - custody of Time booth clerks 

4. The basis for posting Idle card - Idle time slip 

5. Idle time slip signed by JE and countersigned by SSE 

6. Idle Cards were sent to the Accounts office along with Job Cards. 

7. Idle time chargeable  - Shop on Cost work order 

8. Idle time - up to 15 minutes in each case -  booked to Job card (not as idle time) 

9. 
   

Idle time of Direct Workers	% Debited to Supervisors
2 to 10 %	10 %
5 to 15 %	20 %
More than 15 %	No Bonus

RITES Incentive Scheme

1. Idle time - Booked - Power failure for more than one hour

2. Idle time not booked for machine repairs, lack of materials, lack of tools, waiting for work, crane repairs, and misc.  

****