Standard operation sheet
A standard operation sheet describes the work, equipment, sequence and standard resource requirements for a production operation. It can support scheduling, training and standard labour or machine-time calculations. Actual time records should remain separate so differences can be investigated. A standard is based on stated conditions and should be reviewed when design, equipment or working methods change rather than treated as permanently valid.
Worked example
An assembly operation specifies 0.4 labour hours per accepted unit on designated equipment, providing a basis for standard hours for actual output.
Common mistake
Do not treat instructions as evidence that the operation was performed or use actual time as the standard without a justified revision.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | MA | Direct | September 2026–June 2027 |
| FIA | FMA | Direct | September 2026–June 2027 |