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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Direct Data Capture Cost
How is employee time spent filing in their timesheets is direct data cost capture?
It isn’t! Direct data capture is where data is input automatically rather than someone having to enter it by hand – the most obvious example being the use of barcodes as I explain in my free lecture.
If employees fill in their time sheets themselves on computer (rather than the old-fashioned way where they filled them in on paper and then a typist copied it into the computer) then it is almost direct data capture but not strictly so.
