Dictionary of Accounting Terms: time and motion study
time and motion study
systematic study of the time and human motions used to perform an operation. The purpose is to eliminate unnecessary motions and to identify the best sequence of motions for maximum efficiency. Therefore, time and motion study can be an important source of productivity improvements. For example, a time and motion study analyzing the functioning of tellers in a bank might be conducted in an effort to effect savings in costs and processing time.
