Thursday, 11 July 2013

idle time

Definition of 'Idle Time'

Unproductive time on the part of employees or machines as a result of factors beyond their control. Idle time is the time associated with waiting, or when a piece of machinery is not being used but could be. Idle time could also be associated with computing, and in that case refers to processing time.

 explains 'Idle Time'

Time management is extremely important in any business. This includes timing the completion of one project to coordinate with the beginning of another to reduce idle time. For example, if department A is unable to work on assembly because department B has not finished creating the parts required, the two departments need to be synchronized so that this handoff can go more smoothly, thus reducing idle time.

idle time



Non-productive time (during which an employee is still paid) of employees or machines, or both, due to work stoppage from any cause. Also called waiting time, allowed time, or downtime.

What is idle Time in Cost Accounting?

Meaning and Definition of Idle Time In Cost Accounting.
Generally idle time means that time for which the employer pays, but from which he obtains no production. Otherwise it is the difference between the time for which workers are paid but the workers do not work. So it is a loss to the organisation. It can be minimized but, cannot be controlled during idle time, the workers remain due and contribute nothing towards production. It is the difference between actual hour and actual hour worked. There are two types of idle times:
  1. Normal idle time: The normal idle time is that idle time which cannot be fully avoided but effective effort should be made to reduce it.
  2. Abnormal idle time: Abnormal idle time arises due to various causes which can be avoided. Abnormal idle time can be avoided if proper precautions are taken. Thus the factors which are responsible for controlling and avoiding idle time must be taken care of.
Normal idle time is permitted but abnormal idle time should be avoided


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