Time and Motion Study

on Cashiering

By: OPASCOR Corporate

Audit
Result of Audit
 Condition
1. All the cashiers are accommodating and participative during audit.
Classification:
2. As observed , each cashier takes an average of 1-2 minutes to serve a customer
consisting of calling the client’s priority number, encoding its transaction, printing its
receipt, and receiving payment. This shows how effective they are in serving a client.
POSITIVE
3. They can accommodate all clients that had a priority number not beyond 5 pm.
OBSERVATIONS
4. They start cashiering on or before time (8:00 am and 1:00 pm) with or without client
waiting on line.

5. Sir Nilo is maximizing some of his idle time on other related task.
 Condition Cause

They want a faster transaction so

• Cashiers allow the customers to leave their documents to be processed that they can serve all the clients
Inconsistency without money at hand and without withholding tax document. on queue and some of the clients
would not inform the cashier that
of Work • They already printed the O.R. before receiving any payment their payment is not yet settled.

Some of the clients will chose

Process schedule for the loading of
containers into the vessel without
permission of the management.

Criteria Risk
Classification:
As stated on Integrated Management System (IMS) Manual, under It may cause delay in transaction
Document No. MFIN-OP-02-00, Revenue Collection process. and the queueing line to elongate.
(2) When documents are in order and complete, computes the charges/fee
OFI based on CPA- approved tariff rates, and informs the customers on the
compute fee/charge;
(3) Receives the payment and thereafter issues corresponding Arrastre
May lead to excessive O.R.
cancellations.

Official Receipt.
 Recommendation

Inconsistency of 1. The cashier should not accept the documents to be transacted if it is incomplete or the payment
is not yet settled.
Work Process 2. The client must first check the schedule on loading of the container and the cashiers should
validate it.
Management Action and Target Date of Implementation

Officer Responsible:

Classification:

OFI Validation Status:

 Condition Cause

• During our audit, we observed that 2 out of 3 cashiers
Manpower have a total of more than an hour of idle time in
succeeding audit date.
Please see attached table.
Utilization
• We observed numbers of client on queue after lunch
break
• Numbers of client’s inquiries, complaints and erroneous
filling up of documents.
• Client with a priority number that has already been
Classification: called/forfeited will plead the cashier to entertain them.
• Delay of transaction due to answering of long
• There is no client to be served.
• There is a delay in giving service to the client
due to lack of documents, unsettled payments
and error in encoding information.
• There is no strict implementation of policy
made in accordance to queueing
• There is no responsible person assigned on
answering calls.
• Clients plead the cashier to be entertained
without a priority number

OFI •
conversational calls.

Clients will frequently ask for computation of their

containers.
 Criteria
Manpower ISO 9001:2015 Clause 8.1 Operational Planning and Control
The organization shall plan, implement and control the
Utilization processes needed to meet the requirements for the provision of
products and services, and to implement the actions
determined in Clause 6, by:
a) determining the requirements for the products and services;
b) establishing criteria for:
Classification: 1) the processes;
2) the acceptance of products and services;
OFI c) Determining the resources needed to achieve conformity to
the product and service requirements.
Risk
Inefficiency on time management can
cause financial loss and poor
productivity of the company
Delay of transaction may lead to loss of
company’s credibility, client’s
dissatisfaction and worst loss of clients
Accepting client’s plead that are not
following any procedures may increase
abusive demand of clients
 Recommendation

1. Proper utilization of manpower especially those with very high idle time.
2. Cashiers should not serve any client with incomplete documents and has no cash on hand
3. There should be a person primarily responsible for answering calls.
4. Clients that are in need of computation should not be serve thus should ask for a priority number.
Manpower 5. Appropriate control on priority number must be strictly observed. Discourage accommodating processor whose
priority number were already called/forfeited.
Utilization 6. Queueing must be strictly observed. Only one person with priority number who has been called must enter the
premises one at a time.
7. No Noon Break/Shifting is highly recommended.

Management Action and Target Date of Implementation

Classification: Officer Responsible:

OFI Validation Status:

 Condition Cause
• Cashiers use their personal money as a change fund • No established change fund
• Tipping was observed.
• No guard rotation.

OTHER Criteria Risk

MATTERS • Company’s no tipping policy
• Best practices of handling cash funds which is not to co-
mingle personal fund with company fund.
• Mixing personal funds to company’s funds may lead
to cash short or over.
• It may greatly affect the company’s reputation.
• It will be hard to find another suitable replacement
of the guard since the knowledge on the said task is
only limited to him.

Recommendation
Classification:
1. We highly suggest to establish an appropriate change fund to prevent mingling of funds.
2. Receiving of tips from customers is strongly discouraged as it will greatly affect the company’s reputation. Sanction to
the erring employees should be imposed.
OFI 3. May consider regular guard rotation as this may benefit the cashiering operation in the long run.
Management Action and Target Date of Implementation
Officer Responsible:

Validation Status:
 TOTAL IDLE TIME
Cashiers Day 1 (May 7, 2019) Day 2 ( May 8,2019) Day 3 ( May 9, 2019)

SIR NILO 01:10:42 00:02:50 01:16:26

ICE 02:17:42 02:24:60 02:00:59

MAAM GILDA/ECHELLE 02:15:00 N/A – On leave 03:13:45

SIR NILO’S BREAKDOWN OF IDLE TIME

ICE’S BREAKDOWN OF IDLE TIME MAAM GILDA/ECHELLE’S BREAKDOWN OF IDLE TIME

 BREAKDOWN OF SIR NILO’S IDLE TIME
SIR NILO’S IDLE TIME - 1ST DAY (MAY 7,2019) SIR NILO’S IDLE TIME - 3RD DAY (MAY 9,2019)
IDLE TIME IDLE TIME IDLE
IDLE TIME STARTED ENDED
SIR NILO’S IDLE TIME - 2ND DAY (MAY 8,2019) IDLE TIME TIME
WAITING 00:10:08 08:54:59 '08:55:07 IDLE TIME STARTED ENDED

WAITING 0:03:47 09:26:15 09:30:02 IDLE TIME IDLE TIME WAITING 00:01:02 08:50:26 08:51:28
ILDE TIME STARTED ENDED
WAITING 00:05:28 09:35:35 09:41:03 WAITING 00:03:47 08:52:53 08:56:40

WAITING 00:01:08 09:48:56 09:50:04 WAITING 00:09:52 02:59:19 03:09:11

WAITING 00:01:13 09:50:04 09:51:17 WAITING 00:01:18 09:15:43 09:17:01 WAITING 00:04:57 03:22:03 03:27:00
WAITING 00:01:13 09:58:38 09:59:51
WAITING 00:01:42 03:29:18 03:31:00
WAITING 00:01:15 10:04:08 10:05:23 WAITING 00:02:18 09:45:07 09:47:25
WAITING 00:11:39 03:32:21 03:44:00
WAITING 00:01:15 10:54:50 10:56:05
WAITING 00:04:54 03:52:06 03:57:00
WAITING 00:03:48 02:23:04 02:26:52
WAITING 00:00:32 02:58:28 02:59:00 WAITING 00:10:33 04:19:52 04:30:25
WAITING 00:08:58 02:48:42 02:57:40
TOTAL WAITING 00:16:17 04:36:01 04:52:16
WAITING 00:04:10 02:58:50 03:03:00
IDLE
TIME 00:04:08 WAITING 00:05:43 04:54:17 05:00:00
WAITING 00:01:31 03:04:54 03:06:25

WAITING 00:05:00 03:08:18 03:13:18

WAITING 00:02:48 03:57:31 04:00:19 TOTAL IDLE TIME 01:16:26

WAITING 00:19:00 04:02:39 04:21:39

TOTAL IDLE
TIME 01:10:42
 BREAKDOWN OF ICE’S IDLE TIME
ICE’S IDLE TIME - 1ST DAY (MAY 7,2019) ICE’S IDLE TIME - 2ND DAY (MAY 8,2019) ICE’S IDLE TIME - 3RD DAY (MAY 9,2019)
IDLE TIME IDLE TIME IDLE TIME IDLE TIME
IDLE TIME STARTED ENDED IDLE TIME STARTED ENDED IDLE TIME IDLE TIME
IDLE TIME STARTED ENDED
WAITING 00:11:33.96 8:08 AM 8:19 AM WAITING 00:22:08.99 8:11 AM 8:34 AM
WAITING 00:05:21.82 8:23 AM 8:28 AM WAITING 00:18:35.28 8:38 AM 8:57 AM WAITING 00:05:04.77 8:24 AM 8:30 AM

WAITING 00:10:37.60 10:08 AM 10:18 AM WAITING 00:06:25.85 8:59 AM 9:06 AM WAITING 00:20:56.78 8:34 AM 8:54 AM
WAITING 00:03:59.37 10:36 AM 10:39 AM WAITING 00:00:45.34 9:22 AM 9:23 AM
WAITING 00:05:12.96 9:10 AM 9:15 AM
10:42 AM 10:47 AM WAITING 00:07:16.40 9:28 AM 9:35 AM
WAITING 00:05:04.41 WAITING 00:02:27.44 9:34 AM 9:36 AM
WAITING 00:15:55.81 9:36 AM 9:51 AM
WAITING 00:01:15.27 10:50 AM 10:51 AM
WAITING 00:20:52.74 10:00 AM 10:20 AM WAITING 00:05:42.28 9:41 AM 9:46 AM
WAITING 00:11:41.56 11:03 AM 11:14 AM
WAITING 00:00:53.74 10:29 AM 10:30 AM WAITING 00:04:42.28 9:47 AM 9:52 AM
WAITING 00:07:27.59 11:17 AM 11:24 AM
WAITING 00:00:52.93 10:36 AM 10:37 AM WAITING 00:04:14.99 1:34 PM 1:39 PM
WAITING 00:02:36.96 11:31 AM 11:33 AM
WAITING 00:04:43.59 10:40 AM 10:44 AM
WAITING 00:01:04.78 11:34 AM 11:35 AM WAITING 00:01:51.58 1:48 PM 1:50 PM
WAITING 00:01:35.71 10:52 AM 10:53 AM
WAITING 00:08:55.98 11:38 AM 11:46 AM 10:58 AM 11:03 AM WAITING 00:03:45.89 2:09 PM 2:12 PM
WAITING 00:05:22.12
WAITING 00:03:24.73 1:34 PM 1:37 PM WAITING 00:03:41.22 11:20 AM 11:23 AM WAITING 00:01:24.66 2:24 PM 2:25 PM
WAITING 00:02:47.25 3:15 PM 3:17 PM WAITING 00:03:54.10 11:35 AM 11:38 AM WAITING 00:01:00:96 2:43 PM 2:44 PM
WAITING 00:02:36.98 3:20 PM 3:22 PM WAITING 00:03:12.78 1:27 PM 1:30 PM
WAITING 00:01:43.64 3:06 PM 3:07 PM
WAITING 00:05:59.44 3:23 PM 3:28 PM WAITING 00:02:12.95 1:38 PM 1:40 PM
WAITING 00:02:22.68 3:30 PM 3:32 PM WAITING 00:04:12.04 1:54 PM 1:58 PM WAITING 00:03:59.58 3:53 PM 3:57 PM
WAITING 00:02:15.85 3:45 PM 3:47 PM WAITING 00:02:12.78 2:03 PM 2:05 PM WAITING 00:15:03.56 4:02 PM 4:16 PM
WAITING 00:07:35.50 3:50 PM 3:57 PM WAITING 00:04:05.21 2:19 PM 2:23 PM WAITING 00:16:29.90 4:36 PM 4:52 PM
WAITING 00:04:50.50 4:02 PM 4:06 PM WAITING 00:03:08.18 3:08 PM 3:11 PM TOTAL
WAITING 00:06:78.00 4:04 PM 4:10 PM IDLE TIME 02:00:59
WAITING 00:09:05.30 4:17 PM 4:29 PM
TOTAL WAITING 00:04:31.72 4:19 PM 4:23 PM
IDLE 02:24:6
TIME 02:17:42 TOTAL IDLE
TIME 0
 BREAKDOWN OF MS. ECHELLE ’S IDLE TIME
Ma'am Gilda/ Ms. Echelle’s IDLE TIME - 1ST DAY (MAY 7,2019) am Ma’am Gilda/Ms. Echelle’s IDLE TIME - 1ST DAY (MAY 7,2019) pm
IDLE TIME IDLE TIME STARTED IDLE TIME ENDED
IDLE TIME IDLE TIME STARTED IDLE TIME ENDED
WAITING 0:00:32 1:17:29 1:18:01
WAITING 0:00:31 9:087:22 9:07:53 WAITING 0:00:44 1:33:13 1:33:57
WAITING 0:00:19 9:18:03 9:22:47 WAITING 0:01:12 1:34:07 1:35:19
WAITING 0:03:05 9:43:00 9:46:05 WAITING 0:00:18 1:36:26 1:36:44
WAITING 0:00:40 1:42:23 1:43:03
WAITING 0:04:33 9:47:48 9:52:21
WAITING 0:00:13 1:55:36 1:55:49
WAITING 0:02:04 9:54:59 9:57:03 WAITING 0:01:48 1:59:01 2:00:49
WAITING 0:00:46 9:58:18 9:59:04 WAITING 0:01:28 2:05:08 2:06:36
WAITING 0:00:30 2:07:35 2:08:05
WAITING 0:02:43 10:00:18 10:03:01 WAITING 0:02:07 2:10:43 2:12:50
WAITING 0:03:01 10:43:06 10:37:27 WAITING 0:00:35 2:15:05 2:15:36
WAITING 0:04:03 2:16:35 2:20:38
WAITING 0:02:50 10:41:45 10:44:35
WAITING 0:17:13 2:22:21 2:39:34
WAITING 0:03:20 10:45:13 10:48:33
WAITING 0:00:24 2:40:44 2:41:06
WAITING 0:07:45 11:12:21 11:20:06 WAITING 0:01:53 2:44:08 2:45:59
WAITING 0:02:58 10:35:30 11:38:28 WAITING 0:03:09 2:48:24 2:51:33
WAITING 0:02:21 2:53:56 2:56:17
WAITING 0:07:18 11:48:14 11:55:32 WAITING 0:02:28 2:58:44 3:01:12
WAITING 0:03:06 3:03:43 3:06:49
WAITING 0:03:21 12:04:02 12:07:23 WAITING 0:14:43 3:07:55 3:22:38
TOTAL WAITING 0:00:28 3:26:24 3:26:52
IDLE WAITING 0:00:36 3:33:19 3:33:55
TIME 0:44:34 WAITING 0:01:05 3:36:06 3:37:11
WAITING 0:00:31 3:38:18 3:38:49
WAITING 0:01:06 3:41:42 3:42:48
WAITING 0:06:15 3:45:56 3:52:11
WAITING 0:00:19 4:00:38 4:00:57
WAITING 0:12:45 4:04:20 4:17:05
WAITING 0:07:54 4:18:14 4:26:08
TOTAL
IDLE
Ma'am Gilda/Ms. Echelle’s IDLE TIME - 3nd DAY (MAY 9,2019) am
Ma'am Gilda/Ms. Echelle’s IDLE TIME - 3nd DAY (MAY 9,2019) pm

IDLE TIME IDLE TIME STARTED IDLE TIME ENDED

WAITING 0:01:23 8:50:41 8:52:04 IDLE TIME IDLE TIME STARTED IDLE TIME ENDED
WAITING 0:02:54 8:54:48 8:57:42 WAITING 0:13:44 1:04:43 1:18:27
WAITING 0:13:13 8:58:31 9:11:44 WAITING 0:06:30 1:24:31 1:31:01
WAITING 0:01:26 9:23:14 9:24:40 2:06:34 2:08:20
WAITING 0:01:46
WAITING 0:03:33 9:28:55 9:32:28
WAITING 0:03:49 2:08:50 2:12:39
WAITING 0:02:53 9:32:47 9:35:40
WAITING 0:05:23 9:47:45 9:53:08 WAITING 0:03:26 2:54:21 4:41:55
WAITING 0:01:41 9:54:39 9:56:20 WAITING 0:01:09 2:50:22 2:51:31
WAITING 0:00:07 9:56:49 9:56:56 WAITING 0:03:07 2:52:26 2:55:33
WAITING 0:00:47 9:59:25 10:00:12 2:55:44 3:05:13
WAITING 0:09:29
WAITING 0:12:30 10:06:50 10:19:20
WAITING 0:10:05 3:07:15 3:17:20
WAITING 0:07:22 10:19:59 10:27:21
WAITING 0:00:52 10:37:03 10:37:55 WAITING 0:03:31 3:20:01 3:23:32
WAITING 0:01:55 10:38:28 10:40:23 WAITING 0:02:07 3:24:57 3:27:04
WAITING 0:01:11 10:45:17 10:45:28 WAITING 0:12:34 2:27:09 3:39:43
WAITING 0:01:17 11:34:44 11:36:01 3:40:13 3:44:10
WAITING 0:03:57
WAITING 0:01:50 11:40:00 11:41:50
WAITING 0:03:07 3:47:18 3:50:25
WAITING 0:01:43 11:43:36 11:43:43
WAITING 0:01:43 11:43:36 11:43:43 WAITING 0:08:56 3:55:56 4:04:52
WAITING 0:01:08 11:45:47 11:46:55 WAITING 0:08:44 4:07:11 4:15:55
WAITING 0:02:47 11:51:01 11:53:48 WAITING 0:07:06 4:19:04 4:26:10
WAITING 0:02:47 11:51:01 11:53:48 WAITING 0:14:39 4:28:23 4:43:02
WAITING 0:02:47 11:51:01 11:53:48 TOTAL
WAITING 0:02:47 11:51:01 11:53:48 1:57:46
IDLE TIME
TOTAL
1:15:59
IDLE TIME
 = END =

“Challenges are what make life interesting and

overcoming them is what makes life meaningful.”
-Joshua Marine
 SIR NILO’S TIME AND MOTION STUDY RESULTS

ICE’S TIME AND MOTION STUDY RESULTS

MAAM GILDA / MS. ECHELLE TIME AND MOTION STUDY RESULTS