Recording time clocks are also made which operate automatically to produce changes in the position of the card dropped into a receptacle provided for the purpose, such, that when a lever is manipulated, not only is the exact hour and minute stamped upon the card, but it is stamped in its proper place upon the card so as to correspond with the proper day of the week and also indicate whether forenoon or afternoon. The horizontal changes of position are made by hand, previous to manipulating the operating lever.
Fig. 13. Day Time Card.
Fig. 14. Back of Day Time Card.
Fig. 15. Job Time Card.
A form for a regular Day Time card is shown in Fig. 13. The days of the week are given, and each divided by horizontal lines into spaces for forenoon and afternoon. Vertically the dividing lines divide spaces for the time the workman comes IN, goes OUT, and for similar records for last time or overtime, as the case may be.
At the top of the card is thedate,generallygiven as the last day of the week for which time is made up. This is followed by the number and name of the employee. Following the table prepared for the time stampings, is a space for the total time, the rate, and the amount due for the week.
The back of the card is shown in Fig. 14, and is plain except at the top, which is printed in large and plain type "This Side Out," as employees are liable to introduce the card with its face outward. For convenience the employee's number and name are given on this side as well as on the face.
By the above method of time recording, all employees will use the regular Day Time card. Such employees as work on the regular production orders, and on work properly chargeable to them, will in addition to the Day Time card use a Job Time card, of the form shown in Fig. 15. This card is provided with spaces at the top for the order number, date, employee's number, machine number, article or piece upon which the work is being done, and the name of the operation that is being performed. The body of the card has the same spaces for the recording stampings. It will be noticed that the card shown in Fig. 13 runs from Monday to Sunday, inclusive. This is the usual form, but in some shops the fiscal week ends on different days of the week. In the job card shown in Fig. 15, it ends on Thursday.
In the use of these job cards, a card is made out for each job of order, without regard to the number of different jobs an employee may have in a day. The aggregate of the time shown on all these cards for a day must aggregate the amount shown on the day time card from which the pay-roll is made up. Thus each card acts as a check on the other, and accuracy is insured to a considerable degree.
When the work for which the job time is issued has been completed, and the card receives its final stamping, it may be turned over to the foreman, who will send it to the Time Clerk. This gives the foreman an opportunity to look it over and correct any mistakes that may have been made. In some shops the card is dropped into a box marked Job Time Cards - Completed, whence it is gathered up with others, by the Time Clerk. Coming into the possession of the Time Clerk, he will check it up, together with such others as the workman may have used on the same day, in order to ascertain if the total time on the job cards for the day equals that shown on the day time card.
When the Time Clerk has compared the cards, he will send the job cards to the Cost Clerk, who will enter the amounts in a Job Time Summary book of the form shown in Fig. 16. On this blank, the number, name, and rate of each man are written. The succeeding columns are headed with the various current order numbers. Entries are made opposite the man's name, of the pay-roll value of the time he has worked on the various orders or jobs for the day. The total, carried out in the extreme right-hand column, represents his pay for the day. The totals at the bottom of the job columns represent the value of the time spent on each order, for the day. The work is checked as correct when the sum of all the totals of the right-hand column is exactly equal to the sum of all the totals at the foot of the columns.
Fig. 16. Job Time Summary.
The entries in this book are made by quite young clerks, who handle only these job cards and books as their daily tasks, and who become very expert, accurate, and rapid at this work.' The totals are carried by the Cost Clerk or one of his assistants to the cost ledger, in which the costs of both labor and material, as well as all expense charges, are brought together. Sometimes this work is done upon cards, each one representing an order and containing in brief and condensed form all the charges of whatever kind made against the order. Methods of Paying Employees. The methods by which pay-rolls are made up and the employees paid, are important; and whatever plans are adopted, they should realize the following desirable requirements:
1. The record of amounts due the men should be absolutely accurate and in accordance with the rates at which the men were employed, subject (a) to such modifications as may be made by reason of properly authorized changes in rate; (6) to such modifications as may be made from week to week by overtime work, or by the operation of methods of "piece work," "premium work," or any of the several plans for rewarding exceptionally efficient work; (c) to such deductions as may properly be made on account of advance payments that have been made upon due authority.
2. The methods of making up the pay-roll and paying the men should secure promptness in this work, so that the pay of the employees may not be held back for an unreasonable length of time pending the necessary clerical work.
3. The methods of payment should be such that no workman can know the amount paid to any other workman.
To accomplish the results desired in the first requirement, if the amounts due the men are made up from the time recorded by the men themselves - that is, in a recording clock - is a comparatively easy task, since it is principally a matter of mathematics, with a strict attention to details.
Changes in rate of pay do not usually take effect until the week following that in which the order is given. This order will be in the form of a request by the foreman of the department in which the workman is employed, stating the reasons for the increase. This is sent to the Superintendent or Factory Manager for approval. If approved it is then sent to the Pay Clerk, who files the notice for future reference and makes the required change on his pay-roll.
Premium work rates will be made up by the foremen of the departments, and approved by the Superintendent, in smaller shops. In large plants the rates will be made up by a clerk in the Production Department, and approved by the Production Engineer. In either case they will be sent directly to the Pay Clerk.
Advances to men will be made only in special cases, upon a written request from the foreman, stating the reasons and approved by the Superintendent.
The second requirement can be met by having the time cards of the style used in recording clocks (as shown in Figs. 13,14, and 15). The convenience and rapidity of making up the time of these cards is apparent from the fact that the record of the entire week is contained upon the face of one day time card, lost time being checked only in red ink in the total column at the right, and the sum of the amounts of lost time being subtracted from the regular working time for the week Thus, if the working time is 55 hours per week, and the lost time was \ hour one day and \ hour another, making \ hour, we subtract that from 55, leaving 54¼ hours as the time for the week. This is much more rapidly done than to carry out the total time for each day and add up these totals for the six days of the week.
The Pay-Roll Sheet Or Pay-Roll Book is shown in Fig. 17. This is now frequently made as a loose sheet or such number of sheets as may be necessary to contain all the names, frequently as many as 50 names on the sheet. Upon examination of this printed form, it will be seen that the regular time is divided into productive and nonproductive labor. This is for the purpose of ascertaining what portion of the labor is applied directly upon the product, and what portion is applied indirectly, such as foreman, clerks, general laborers, etc., whose work is classed as non-productive.
The amount of the regular time is computed, and entered in the column headed Amount, If there is an amount due in premiums, it is entered in the next column, and the two amounts added in the column headed Total Amount. In the next column is entered the amount of any advances that may have been made, which is deducted from the total amount, leaving the net Amount Due, which is entered in the next column. This amount is paid over to the employee, who signs his name in the space under By whom received, and the operation is complete. The men's numbers are placed at the extreme left hand and right hand of the form as a matter of convenience in rapidly handling the work of paying off.
When the pay-roll has been completely made up, it is submitted to the Superintendent, who certifies as to its being a correct list of men actually employed, and to the rates of the different men. It is then submitted to the Factory Manager for approval. After the amounts due the men are actually paid and receipted for, the Treasurer certifies the fact, and the pay-roll becomes a voucher for the amount represented on the roll.