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Types of Idle Time

Types of Idle Time:-

Idle time may be of under mentioned types:

  • Normal idle time:

    Normal idle time is idle time which cannot be avoided & on the basis of the nature of industry it remains within the normal limit.

    Examples are:

    • loss of time between the factory gate to the department due to personal needs, tea breaks, machine adjustments etc.; idle time normally arising between finishing of one job & beginning of the next job.

    • Loss of time on account of waiting for instructions, job, material, tools, power etc. & due to breakdown of machinery for short period, load shedding for short period, adverse atmosphere etc.

  • Abnormal idle time:

    Abnormal idle time is that idle time, the occurrence of which is not normal & because of some unexpected reasons such occurrence takes place. Thus idle time arising due to machinery breakdown, long time failure of power or load shedding, sudden strike or lockout are abnormal idle time.

  • Concealed idle time:

    Idle time which arises due to worker's employment in unnecessary work only for the purpose of keeping them engaged & also idle time which arises when upper category workers are employed under lower category work. These types of idle time apparently look like working time, but since there is involvement of loss of wages, they mean idle time of concealed nature.
Idle time, from the point of view of controllability, may be classified into two groups:-

  • Controllable idle time:-

    Controllable idle time is that idle time, the cause of which can be controlled. For example- idle time arising from waiting for instructions can be controlled provided instructions are prepared in advance & have been given to the workers without delay.

  • Uncontrollable idle time: -

    Idle time, the cause of which cannot be controlled is known as uncontrollable idle time. For example: When the factory has to depend on outside supply of power, idle time will be there due to load shedding, power utilization control etc.

    Uncontrollable shall not remain forever as such. For example-If own power house can be installed by the factory, idle time arising due to load shedding can be avoided.
Treatment in Cost Accounts:-

  • Normal idle time cost arising out of the causes like, time lost between the factory gate to the department due to personal needs, tea breaks, machine adjustments etc.; idle time normally arising between finishing of one job & beginning of the next job etc. should be treated by neglect, i.e., recoding of such time separately is not required, but they should be allowed to remain merged in the job orders or standing order numbers.

  • Normal idle time cost arising out of the causes like, loss of time on account of waiting for instructions, job, material, tools, power etc. & due to breakdown of machinery for short period, load shedding for short period, adverse atmosphere etc., should be debited to factory overhead account.

  • Abnormal idle time costs should not be treated as an element of cost but should be charged to costing profit & loss account.

  • According to circumstances, concealed idle time costs should be treated as overhead or direct wage, but since cost per unit increased undesirably because of such idle time cost, care must to taken for their prevention by using suitable measures.
Control:

Idle time can be prevented or reduced considerably by advanced production planning, timely procurement of stores, proper maintenance of tools & machinery, assurance of supply of power from own power plant, advance planning for machine utilization & personnel etc. For causes which are not within the control of the organization, idle time, in spite of best efforts shall arise to some extent.

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