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CHAPTER 7

Work Design
and
Measurement

CHAPTER 7: LEARNING OBJECTIVES


LO 7.1 Explain the importance of work design
LO 7.2 Compare and contrast the two basic approaches to
job design
LO 7.3 Discuss the advantages and disadvantages of
Specialization
LO 7.4 Describe behavioral approaches to job design
LO 7.5 Discuss the impact of working conditions on job design
LO 7.6 Compare the advantages and disadvantages of time-
based and output-based pay systems
LO 7.7 Explain the purpose of methods analysis and describe
how methods studies are performed
LO 7.8 Describe four commonly used techniques for motion
study
LO 7.9 Define a standard time
LO 7.10 Describe and compare time study methods and
perform calculations
LO 7.11 Describe work sampling and perform calculations
LO 7.12 Compare stopwatch time study and work sampling
7-2

2
CHAPTER 7: LEARNING OBJECTIVES

LO 7.1 Job Design

LO 7.2 Quality of Work Life

LO 7.3 Methods Analysis

LO 7.4 Motion Study

LO 7.5 Work Measurement

7-3

1. JOB DESIGN
Job design
The act of specifying the contents and methods of
jobs
 What will be done in a job
 Who will do the job
 How the job will be done
 Where the job will be done
Importance
 Organization’s are dependent on human
efforts to accomplish their goals
 Many job design topics are relevant to
continuous and productivity improvement
Objectives
 Productivity
 Safety
 Quality of work life 7-4
LO 7.1

4
1. JOB DESIGN
EFFICIENCY VS. BEHAVIORAL JOB DESIGN
 Efficiency School
 Emphasizes a systematic, logical approach to
job design
A refinement of Frederick Winslow Taylor’s
scientific management concepts*
 Behavioral School
 Emphasizes satisfaction of needs and wants of
employees*
7-5
LO 7.2

1. JOB DESIGN
Specialization
 Work that concentrates on some aspect of a
product or service
Advantages
For management: For employees:
1. Simplifies training 1. Low education and skill
2. High productivity requirements
3. Low wage costs 2. Minimum responsibility
3. Little mental effort needed
Disadvantages
For management: For employees:
1. Difficult to motivate quality 1. Monotonous work
2. Worker dissatisfaction, possibly 2. Limited opportunities for
resulting in absenteeism, high advancement
turnover, disruptive tactics, 3. Little control over work
poor attention to quality 4. Little opportunity for self-
fulfillment
7-6
LO 7.3

6
1. JOB DESIGN
BEHAVIORAL APPROACHES TO JOB DESIGN
 Job Enlargement
 Giving a worker a larger portion of the total task
by horizontal loading*

 Job Rotation

 Workers periodically exchange jobs

 Job Enrichment
 Increasing responsibility for planning and
coordination tasks, by vertical loading**

7-7
LO 7.4

1. JOB DESIGN
BEHAVIORAL APPROACHES TO JOB DESIGN
MOTIVATION

 Motivation is a key factor in many aspects of work


life
 Influences quality and productivity
 Contributes to the work environment
 Trust (b/w workers and mangers) is an important
factor that affects motivation

7-8

8
1. JOB DESIGN
BEHAVIORAL APPROACHES TO JOB DESIGN
TEAMS

7-9

1. JOB DESIGN
BEHAVIORAL APPROACHES TO JOB DESIGN
TEAMS
 Teams take a variety of forms:

 Short-term team

 Formed to collaborate on a topic or solve a


problem

 Long-term teams

 Self-directed teams/self-managed teams

Groups empowered to make certain


changes in their work processes 7-10

10
1. JOB DESIGN
BEHAVIORAL APPROACHES TO JOB DESIGN
TEAMS
 Benefits of teams
 Higher quality
 Higher productivity
 Greater worker satisfaction

 Team problems
 Some managers (middle managers) feel
threatened
 Conflicts between team members
7-11

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REQUIREMENT FOR SUCCESSFUL


TEAM BUILDING
1. Stated and commonly held vision and goals.
2. Talent and skills required to meet goals.
3. Clear understanding of team members’ roles and
functions.
4. Efficient and shared understanding of procedures
and norms.
5. Effective and skilled interpersonal relations.
6. A system of reinforcement and celebration.
7. Clear understanding of the team’s relationship to
the greater organization.
7-12

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1. JOB DESIGN
BEHAVIORAL APPROACHES TO JOB DESIGN
ERGONOMICS

 Incorporation of human factors in the design of the


workplace.
 “Ergonomists contribute to the design and
evaluation of tasks, jobs, products, environments
and systems in order to make them compatible with
the needs, abilities and limitations of people.”

7-13
LO 7.5

13

1. JOB DESIGN
BEHAVIORAL APPROACHES TO JOB DESIGN
ERGONOMICS
 In the work environment, ergonomics also helps to
increase productivity by reducing worker discomfort
and fatigue.

 The International Ergonomics Association organizes


ergonomics into three domains:
1. physical (e.g., repetitive movements, layout,
health, and safety);
2. cognitive (mental workload, decision making,
human–computer interaction, and work stress);
3. organizational (e.g., communication, teamwork,
work design, and telework).
7-14
LO 7.5

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1. JOB DESIGN
BEHAVIORAL APPROACHES TO JOB DESIGN
ERGONOMICS

7-15
LO 7.5

15

2. QUALITY OF WORK LIFE

 Quality of work life affects not only workers’ overall


sense of well-being and contentment, but also their
productivity
 Important aspects of quality of work life:
 How a worker gets along with co-workers
 Quality of management
 Working conditions
 Compensation

7-16
LO 7.5

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2. QUALITY OF WORK LIFE
1. WORKING CONDITIONS
 Physical factors have a significant impact on worker
performance. These include:
 Temperature and humidity
 ventilation
 illumination
 Noise and vibrations
 Work Time and Work Breaks
 Occupational health care
 Safety
 Ethical Issues
7-17

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2. QUALITY OF WORK LIFE

2. COMPENSATION

 It is important for organizations to develop suitable


compensation plans for their employees
 Compensation approaches
 Time-based systems
 Output-based (Incentive) systems
 Knowledge-based systems

7-18

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2. QUALITY OF WORK LIFE

2. COMPENSATION
Compensation Systems
1. Time-based system

 Compensation based on time an employee has


worked during the pay period

2. Output-based (incentive) system

 Compensationbased on amount of output an


employee produced during the pay period*

3. Knowledge-Based Pay Systems


7-19

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2. QUALITY OF WORK LIFE


2. COMPENSATION
 Knowledge-based pay
 A pay system used by organizations to reward
workers who undergo training that increases
their skills
 Three dimensions:
 Horizontal skills
Reflect the variety of tasks the worker is
capable of performing
 Vertical skills
Reflect the managerial skills the worker is
capable of
 Depth skills
Reflect quality and productivity results 7-20

20
COMPARING COMPENSATION
APPROACHES
Management Worker
TIME-BASED
Advantages 1. Stable labor 1. Stable pay
costs 2. Less pressure to
2. Easy to produce than
administer under output
3. Simple to system
compute pay
4. Stable Output
Disadvantages 1. No incentive for 1. Extra efforts not
workers to rewarded
increase output

7-21
LO 7.6

21

COMPARING COMPENSATION
APPROACHES
Management Worker
OUTPUT-BASED
Advantages 1. Lower cost per unit 1. Pay related to
2. Greater output efforts
2. Opportunity to earn
more
Disadvantages 1. Wage computation 1. Pay fluctuates
more difficult 2. Workers may be
2. Need to measure penalized because
output of factors beyond
3. Quality may suffer their control (e.g.,
4. Difficult to machine
incorporate wage breakdown)
increases
5. Increased problems
with scheduling
7-22
LO 7.6

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2. QUALITY OF WORK LIFE
2. COMPENSATION
2. Output-based (incentive) system

 Individual incentive plans


 Straight piecework
 Worker’s pay is a direct linear function of his
or her output
 But Minimum wage legislation has reduced
their popularity
 Base rate + bonus
 Worker is guaranteed a base rate, tied to an
output standard, that serves as a minimum
 A bonus is paid for output above the standard
7-23

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2. QUALITY OF WORK LIFE


2. COMPENSATION
2. Output-based (incentive) system
 Group incentive plans*
 A variety of group incentive plans, which stress
sharing of productivity gains with employees
 Management Compensation
 Many organizations used to reward managers based
on output
 New emphasis is being placed on other factors of
performance
 Customer service
 Quality
 Executive pay is increasingly being tied to the
success of the company or division for which the
executive is responsible 7-24

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2. QUALITY OF WORK LIFE
2. COMPENSATION
2. Output-based (incentive) system

 Recent Trends
 profit-sharing plans, or
 bonuses based on achieving profit or
 cost goals.
 Some are placing more emphasis on quality of work
life.
An ideal compensation package is one that balances
motivation, profitability, and retention of good
employees.
7-25

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3. METHODS ANALYSIS

 Analyzing how a job gets done

 It begins with an analysis of the overall operation

 Itthen moves from general to specific details of


the job concentrating on

Workplace arrangement

Movement of workers and/or materials

7-26
LO 7.7

26
3. METHODS ANALYSIS
THE NEED FOR METHODS ANALYSIS
 The need for methods analysis can arise from a
variety of sources
1. Changes in tools and equipment
2. Changes in product design or introduction of
new products
3. Changes in materials and procedures
4. Government regulations or contractual
agreements
5. Accidents or quality problems

7-27
LO 7.7

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METHODS ANALYSIS
THE NEED FOR METHODS ANALYSIS

7-28
LO 7.7

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3. METHODS ANALYSIS
BASIC PROCEDURE
1. Identify the operation to be studied, and gather
relevant data
2. For existing jobs, discuss the job with the operator
and supervisor to get their input
3. Study and document the present methods
4. Analyze the job
5. Propose new methods
6. Install the new methods
7. Follow up implementation to assure improvements
have been achieved
7-29
LO 7.7

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3. METHODS ANALYSIS
BASIC PROCEDURE
1. GUIDELINES FOR SELECTING A JOB TO STUDY

 Consider jobs that:


1. Have a high labor content
2. Are done frequently
3. Are unsafe, tiring, unpleasant, and/or noisy
4. Are designated as problems
 Quality problems
 Processing bottlenecks

7-30
LO 7.7

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3. METHODS ANALYSIS
BASIC PROCEDURE
3. DOCUMENTING THE CURRENT METHOD

 Use

1. Charts
2. Graphs
3. Verbal descriptions of the way job is being
performed
 Will provide clear understanding of the job
 Serve as a basis for comparison against which
revisions can be judged

7-31
LO 7.7

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3. METHODS ANALYSIS
BASIC PROCEDURE
4. ANALYZING THE JOB AND PROPOSING NEW METHODS
1. Flow process chart
 Chart used to examine the overall sequence of
an operation by focusing on movements of the
operator or flow of materials
 These charts are helpful in identifying
 nonproductive parts of the process
(e.g., delays, temporary storages, distances
travelled).

7-32
LO 7.7

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4. ANALYZING THE JOB: FLOW PROCESS CHARTS
 Flow process charts symbols

7-33
LO 7.7

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4. ANALYZING THE JOB: FLOW PROCESS CHARTS

7-34
LO 7.7

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3. METHODS ANALYSIS
BASIC PROCEDURE
4. ANALYZING THE JOB: FLOW PROCESS CHARTS
uses
 studying the flow of material through a department,
 studying the sequence that documents or forms
take,
 analyzing movement and care of surgical patients,
 studying layout of department and grocery stores,
and
 handling mail.

7-35
LO 7.7

35

4. ANALYZING THE JOB: FLOW PROCESS CHARTS


Questions to be asked for improvements
1. Why is there a delay or storage at this point?
2. How can travel distances be shortened or
avoided?
3. Can materials handling be reduced?
4. Would a rearrangement of the workplace result in
greater efficiency?
5. Can similar activities be grouped?
6. Would the use of additional or improved
equipment be helpful?
7. Does the worker have any ideas for
improvements?
7-36
LO 7.7

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3. METHODS ANALYSIS
BASIC PROCEDURE
4. ANALYZING THE JOB AND PROPOSING NEW METHODS
2. Worker machine chart
 Chart used to determine portions of a work cycle
during which an operator and equipment are
busy or idle
Uses
 The analyst can easily see when the operator
and machine are working independently and
 when their work overlaps or is interdependent.
 todetermine how many machines or how much
equipment the operator can manage.
7-37
LO 7.7

37

4. ANALYZING THE JOB: WORKER-MACHINE


CHART

7-38
LO 7.7

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3. METHODS ANALYSIS
BASIC PROCEDURE
 6. INSTALLING THE IMPROVED METHOD.
• requires convincing management of the
desirability of the new method and
• obtaining the cooperation of workers.
 7. THE FOLLOW-UP
• to ensure that changes have been made
• the proposed method is functioning as
expected

7-39
LO 7.7

39

4. MOTION STUDY
Motion study
 Systematic study of the human motions used to
perform an operation
 Motion Study Techniques

1. Motion study principles– guidelines for


designing motion-efficient work procedures
2. Analysis of therbligs– basic elemental motions
into which a job can be broken down
3. Micromotion study– use of motion pictures and
slow motion to study motions that otherwise
would be too rapid to analyze
4. Charts– activity or process charts, simo charts
(simultaneous motions)
7-40
LO 7.8

40
4. MOTION STUDY
MOTION STUDY TECHNIQUES
1. Motion study principles– guidelines for designing
motion-efficient work procedures

 The guidelines are divided into three categories:

a) principles for use of the body,

b) principles for arrangement of the workplace,


and

c) principles for the design of tools and


equipment.
7-41
LO 7.8

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4. MOTION STUDY
MOTION STUDY TECHNIQUES
1. Motion study principles
a) The use of the human body.
Examples:
i. Both hands should begin and end their basic
divisions of accomplishment simultaneously
and should not be idle at the same instant,
except during rest periods.
ii. The motions made by the hands should be
made symmetrically.
iii. Continuous curved motions are preferable to
straight-line motions involving sudden and
sharp changes in direction. 7-42
LO 7.8

42
4. MOTION STUDY
MOTION STUDY TECHNIQUES
1. Motion study principles
b) The arrangement and conditions of the
workplace.
Examples:
i. Fixed locations for all tools and material
should be located to permit the best
sequence and to eliminate or reduce the
therbligs’ search and select.
ii. Gravity bins and drop delivery should reduce
reach and move times; wherever possible,
ejectors should remove finished parts
automatically.
7-43
LO 7.8

43

4. MOTION STUDY
MOTION STUDY TECHNIQUES
1. Motion study principles

c) The design of tools and equipment.


Examples:
i. All levers, handles, wheels, and other control
devices should be readily accessible to the
operator and designed to give the best
possible mechanical advantage and to
utilize the strongest available muscle group.
ii. Parts should be held in position by fixtures.

7-44
LO 7.8

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4. MOTION STUDY
MOTION STUDY TECHNIQUES
1. Motion study principles

 In developing work methods that are motion


efficient, the analyst attempts to
 Eliminate unnecessary motions
 Combine activities
 Reduce fatigue
 Improve the arrangement of the workplace
 Improve the design of tools and equipment

7-45
LO 7.8

45

4. MOTION STUDY
MOTION STUDY TECHNIQUES
2. Analysis of therbligs– basic elemental motions into
which a job can be broken down
Few examples of elemental motions
Search implies hunting for an item with the hands
and/or the eyes.
Select means to choose from a group of objects.
Grasp means to take hold of an object.
Hold refers to retention of an object after it has been
grasped.
Transport load means movement of an object after
hold.
Release load means to deposit the object.
7-46
LO 7.8

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4. MOTION STUDY
MOTION STUDY TECHNIQUES
3. Micromotion study– use of motion pictures and
slow motion to study motions that otherwise would
be too rapid to analyze
Uses
 not only in industry but also in many other areas
of human endeavour, such as sports and health
care.
 films provide a permanent record that can be
referred to,
 for training workers and analysts
 for settling job disputes involving work
methods. 7-47
LO 7.8

47

4. MOTION STUDY
MOTION STUDY TECHNIQUES
4. Charts– activity or process charts, simo charts
(simultaneous motions)
Uses
 data entry, sewing, surgical and dental
procedures, and certain assembly operations.

7-48
LO 7.8

48
5. WORK MEASUREMENT
 Work measurement is concerned with how long it
should take to complete a job - length of the job

 It is not concerned with either job content or how


the job is to be completed

 Job times are vital inputs for capacity planning,


workforce planning, estimating labor costs,
scheduling, budgeting, and designing incentive
systems.

7-49
LO 7.9

49

5. WORK MEASUREMENT
 Standard time
 The amount of time it should take a qualified
worker to complete a specified task, working at
a sustainable rate, using given methods, tools
and equipment, raw material inputs, and
workplace arrangement.
 Commonly used work measurement techniques
1. Stopwatch time study
2. Standard Elemental Times/Historical Times
3. Predetermined data
4. Work sampling

7-50
LO 7.9

50
WORK MEASUREMENT TECHNIQUES
1. Stopwatch Time Study
Used to develop a time standard based on
observations of one worker taken over a
number of cycles.
2. Standard Elemental Times/Historical Times
are derived from a firm’s own historical time
study data.
3. Predetermined time standards
involve the use of published data on standard
elemental times.
4. Work sampling
a technique for estimating the proportion of time
that a worker or machine spends on various
activities and idle time.
7-51
LO 7.10

51

WORK MEASUREMENT TECHNIQUES


1. STOPWATCH TIME STUDY
 Used to develop a time standard based on
observations of one worker taken over a number of
cycles.
 Basic steps in a time study:
1. Define the task to be studied and inform the
worker who will be studied
2. Determine the number of cycles to observe
3. Time the job, and rate the worker’s performance
4. Compute the standard time

7-52
LO 7.10

52
NUMBER OF CYCLES TO OBSERVE
 The number of observations to collect is a function
of
 Variability of the observed times
 The desired level of accuracy
 Desired level of confidence for the estimated job time

Desired
Confidence z Value
(%)
90 1.65

95 1.96

95.5 2.00

98 2.33

99 2.58
7-53
LO 7.10

53

NUMBER OF CYCLES TO OBSERVE


Example 1: Determining Number of Observations
Needed in a time Study
A time study analyst wants to estimate the time
required to perform a certain job. A preliminary study
yielded a mean of 6.4 minutes and a standard
deviation of 2.1 minutes. The desired confidence is 95
percent. How many observations will he need
(including those already taken) if the desired
maximum error is:
a. ± 10 percent of the sample mean?
b. One-half minute?

7-54
LO 7.10

54
NUMBER OF CYCLES TO OBSERVE
Example 1: Determining Number of Observations
Needed in a time Study

7-55
LO 7.10

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WORK MEASUREMENT TECHNIQUES


1. STOPWATCH TIME STUDY
Development of a time standard
 Development of a time standard involves
computation of three times:

1. the observed time (OT),

2. the normal time (NT), and

3. the standard time (ST).

7-56
LO 7.10

56
1. OBSERVED TIME
The observed time is simply the average of the
recorded times. Thus,

If a job element does not occur each cycle, its average time
should be determined separately and that amount should be
included in the observed time, OT.
7-57
LO 7.10

57

2. NORMAL TIME
The normal time is the observed time adjusted for
worker performance. It is computed by multiplying
the observed time by a performance rating.

Assumes that a single performance rating has


been made for the entire job
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LO 7.10

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2. NORMAL TIME
Assumes that performance ratings are made
on an element-by-element basis

7-59
LO 7.10

59

3. STANDARD TIME
The standard time for a job is the normal time
multiplied by an allowance factor for these delays.

7-60
LO 7.10

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TYPICAL ALLOWANCE PERCENTAGES FOR WORKING
CONDITIONS

7-61
LO 7.10

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3. STANDARD TIME
Example 2: Computing Allowance Factors
Compute the allowance factor for these two cases:
a. The allowance is 20 percent of job time.
b. The allowance is 20 percent of work time.

7-62
LO 7.10

62
3. STANDARD TIME
Example 3: Computing a Time Standard
A time study of an assembly operation yielded the
following observed times for one element of the
job, for which the analyst gave a performance
rating of 1.13. Using an allowance of 20 percent of
job time, determine the appropriate standard time
for this operation.

7-63
LO 7.10

63

3. STANDARD TIME
Example 3: Computing a Time Standard
i Time, x i Time, x
Observation (minutes) Observation (minutes)
1 1.12 6 1.18
2 1.15 7 1.14
3 1.16 8 1.14
4 1.12 9 1.19
5 1.15 Total 10.35
n=9 PR = 1.13 A = .20

7-64
LO 7.10

64
WORK MEASUREMENT TECHNIQUES

2. STANDARD ELEMENTAL TIMES/ HISTORICAL


TIMES

 Standard Elemental Times are derived from a firm’s


own historical time study data.
 Over time, a file of accumulated elemental times
that are common to many jobs will be collected.
 In time, these standard elemental times can be
retrieved from the file, eliminating the need to go
through a new time study to acquire them.

7-65
LO 7.10

65

WORK MEASUREMENT TECHNIQUES


2. STANDARD ELEMENTAL TIMES/ HISTORICAL
TIMES
The procedure for using standard elemental times
consists of the following steps:
1. Analyze the job to identify the standard elements.
2. Check the file for elements that have historical
times, and record them. Use time study to obtain
others, if necessary.
3. Modify the file times if necessary
4. Sum the elemental times to obtain the normal
time, and factor in allowances to obtain the
standard time.

7-66
LO 7.10

66
WORK MEASUREMENT TECHNIQUES
3. PREDETERMINED TIME STANDARDS
 Predetermined time standards involve the use of
published data on standard elemental times.
 Developed in the 1940s by the Methods
Engineering Council.
 The MTM (methods-time-measurement) tables
are based on extensive research of basic
elemental motions and times.
 To use this approach, the analyst must divide the
job into its basic elements (reach, move, turn,
etc.) measure the distances involved, and rate
the difficulty of the element, and then refer to the
appropriate table of data to obtain the time for
LO 7.10
that element 7-67

67

WORK MEASUREMENT TECHNIQUES


3. PREDETERMINED TIME STANDARDS
Among the advantages of predetermined time
standards are the following:

1. They are based on large numbers of workers


under controlled conditions.

2. The analyst is not required to rate performance


in developing the standard.

3. There is no disruption of the operation.

4. Standards can be established even before a


job is done.
7-68
LO 7.10

68
WORK MEASUREMENT TECHNIQUES

4. WORK SAMPLING
 Work sampling is a technique for estimating the
proportion of time that a worker or machine spends
on various activities and the idle time.
 Work sampling does not require timing an
activity nor does it even involve continuous
observation of the activity
 Instead
an observer makes brief observations of
a worker or machine at random intervals

7-69
LO 7.11

69

WORK MEASUREMENT TECHNIQUES

4. WORK SAMPLING
 Uses:

1. ratio-delay studies which concern the


percentage of a worker’s time that involves
unavoidable delays or the proportion of time
a machine is idle.
Example: X-ray machine usage
2. analysis of non-repetitive jobs.
Example: secretarial work

7-70
LO 7.11

70
4. WORK SAMPLING
For large samples, the maximum error percent e can be
computed using the following formula:

 When specify the desired confidence level and amount of


allowable error, and the analyst will be required to determine a
sample size sufficient to obtain these results.
The appropriate value for n can be determined by solving
Formula

7-71
LO 7.11

71

4. WORK SAMPLING
Example 4: Computing a Sample Size for Work
Sampling
Work sampling. An analyst has been asked to prepare
an estimate of the proportion of time that a turret lathe
operator spends adjusting the machine, with a 90
percent confidence level. Based on previous
experience, the analyst believes the proportion will be
approximately 30 percent.

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LO 7.11

72
4. WORK SAMPLING
a. If the analyst uses a sample size of 400
observations, what is the maximum possible error
that will be associated with the estimate?

b. What sample size would the analyst need in order


to have the maximum error be no more than ±5
percent?

7-73
LO 7.11

73

WORK SAMPLING VS. STOPWATCH TIME


STUDIES
Advantages
1. Observations are spread out over a period of time,
making results less susceptible to short-term
fluctuations
2. There is little or no disruption of work
3. Workers are less resentful
4. Studies are less costly and less time-consuming,
and the skill requirements of the analyst are much
less
5. Studies can be interrupted without affecting the
results
6. No timing device is required
7. It is well suited for nonrepetitive tasks
7-74
LO 7.12

74
WORK SAMPLING VS. STOPWATCH TIME
STUDIES
Disadvantages
1. There is much less detail on the elements of a job
2. Workers may alter their work patterns when they
spot the observer, thereby invalidating the results
3. In many cases, there is no record of the method
used by the worker
4. Observers may fail to adhere to a random
schedule of observations
5. It is not well suited for short, repetitive tasks
6. Much time may be required to move from one
workplace to another and back to satisfy the
randomness requirement

7-75
LO 7.12

75

JOB DESIGN SUCCESS


 Success factors:

 Carried out by personnel with appropriate


training and background

 Consistent with the goals of the organization

 In written form

 Understood and agreed to by both management


and employees

7-76

76

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