Work measurement is the application of techniques which is designed to establish the time for an average worker to carry out a specified manufacturing task at a defined level of performance. It is concerned with the duration of time it takes to complete a work task assigned to a specific job. It means the time taken to complete one unit of work or operation it also that the work should completely complete in a complete basis under certain circumstances which take into account of accountants time Usage Work measurement helps to uncover non-standardization that exist in the workplace and non-value adding activities and waste. A work has to be measured for the following reasons: To discover and eliminate lost or ineffective time. To establish standard times for performance measurement. To measure performance against realistic expectations. To set operating goals and objectives. Techniques Analytical estimating Predetermined motion time systems Standard data system Synthesis from elemental data Time study Work sampling Purpose Work Measurement is a technique for establishing a Standard Time, which is the required time to perform a given task, based on time measurements of the work content of the prescribed method, with due consideration for fatigue and for personal and unavoidable delays. Method study is the principal technique for reducing the work involved, primarily by eliminating unnecessary movement on the part of material or operatives and by substituting good methods for poor ones. Work measurement is concerned with investigating, reducing and subsequently eliminating ineffective time, that is time during which no effective work is being performed, whatever the cause. Work measurement, as the name suggests, provides management with a means of measuring the time taken in the performance of an operation or series of operations in such a way that ineffective time is shown up and can be separated from effective time. In this way its existence, nature and extent become known where previously they were concealed within the total. Uses Revealing existing causes of ineffective time through study, important though it is, is perhaps less important in the long term than the setting of sound time standards, since these will continue to apply as long as the work to which they refer continues to be done. They will also show up any ineffective time or additional work which may occur once they have been established. In the process of setting standards it may be necessary to use work