Job time record
A job time record identifies how employee time was spent between jobs or activities. It supports labour-cost assignment and comparison with attendance and standard time. It may be recorded daily, weekly or electronically, but should identify the employee, date, job or activity and authorised hours. Separate productive, indirect and idle time where the system requires it; a time entry is evidence to review rather than unquestionable proof of efficient work.
Worked example
A worker’s sheet records job A 18 hours, job B 15 and maintenance 7. At $20 per hour, assign $360, $300 and $140 to the corresponding cost objects or overhead.
Common mistake
Do not charge all attendance hours to one job merely because the employee worked on it for part of the week.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | MA | Direct | September 2026–June 2027 |
| FIA | FMA | Direct | September 2026–June 2027 |