Difficulty: Easy
Correct Answer: Normal time plus allowances
Explanation:
Introduction / Context:
Accurate standards underpin planning, costing, and incentive schemes. The relationship among observed time, normal time, and standard time must be clear to avoid under- or over-estimating capacity.
Given Data / Assumptions:
Concept / Approach:
Representative (average) observed time * rating factor = normal time. Then, standard time = normal time + allowances. This ensures the standard reflects both expected performance and legitimate interruptions.
Step-by-Step Solution:
Verification / Alternative check:
Classic work measurement texts define standard time exactly as normal time plus allowances.
Why Other Options Are Wrong:
(a) Subtracting allowances is incorrect.(c) Describes normal time, not standard time.(d) A single fastest cycle is not representative.(e) Allowances alone are meaningless without normal time.
Common Pitfalls:
Using too few observations; misrating performance; misapplying allowances.
Final Answer:
Normal time plus allowances
Discussion & Comments