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Industrial
Engineering
PRESENTED BY:SHIWAKANT MAURYA
CIVIL ENGG. DEPARTMENT
Chapter1. Productivity
Productivity may be defined as the ratio of output and input.
It can be expressed as
Productivity =Output / Input
Output means the amount produced or number of items produced
and input means various resources used e.g. Land, Labor,
Material, Building, Equipment etc.
Productivity may be improved by elimination of wastage. Lower the
wastage, higher the productivity and vice-versa.
Productivity
Factors affecting productivity
There are various factors which affect
productivity. The affecting productivity can be
classified into two categories:
1. Internal factors (Controllable)
2. External factors(Uncontrollable)
INTERNAL FACTORS(Controllable)
i. Product
ii. Plant and equipment
iii.Technology
iv.Material and energy
v. Work method
EXTERNAL FACTORS (Uncontrollable)
i. Structural Adjustment
ii. Natural Resource
iii. Government policies and Infrastructure
Methods To Improve The Productivity
There are two methods :-
1. Human bases
2. Technological bases
HUMAN BASES
i. Worker's participation in management
ii. Mutual trust and co-operative relationship
iii. Type of union
iv. Rationalization and automation
v. Provision of raw material
vi. Training
vii. Working condition
viii. Working hour
ix. Production schemes
Technological bases :-
i. Planning and progress
ii. Layout of plant, shops and machine tools
iii. Material handling and internal transport
iv. Inspection
v. Defective work
vi. Substitutes
vii. Design
viii.Standardization
Chapter 2. WORK
STUDY
HUMAN ASPECT OF WORK STUDY
Three person are always affect the work study.
1. ROLE OF MANAGEMENT
2. ROLE OF SUPERVISOR
3. ROLE OF WORKER
ADVANTAGE OF WORK STUDY
 Higher productivity.
 Reduced manufacturing costs.
 Uniform and accurate delivery dates.
 Better employee –employer relations.
 Better service to consumer.
 Better service to consumers.
 Higher wages of workers.
 Better working conditions.
Chapter 3. MOTION ANALYSIS
MOTION ANALYSIS
Analysis of an operation, when
carried out in term of individual
motion of worker, is called
motion analysis.
PROCEDURE OF MOTION
ANALYSIS
1. SELECT THE OPERATION TO BE STUDIED.
2. LIST VARIOUS MOTION PERFORMED By the
worker.
3. Identify the unproductive and unnecessary
motion.
4. Eliminate the unproductive and unnecessary
motion.
5. Standardize the procedure.
PRINCIPLES OF MOTION
ECONOMY
The principles are grouped into the
following three categories:
1. Use of human body.
2. Arrangement of workplace.
3. Design of tools and eqiupments.
USE OF HUMAN
BODY
 The two hands should begin and complete
their movement at same time.
 The two hands should not idle at same
time except during rest period.
Motion of arms should be made
simultaneously.
ARRANGEMENTS OF WORKPLACE
 Definite and fixed station should be provided for
all tools and material to permit habit formation
and to avoid any delay.
 Tools and materials should be pre-positioned to
reduce searching and wasting of time.
 Materials and tools should be arranged to permit
the best sequence of motions.
DESIGN OF TOOLS AND
EQUIPMENTS
Two hands should be relived of all work or holding
the work piece where this can be done by jig or
fixture or foot operated device.
Two or more tools should be combined wherever
possible.
THERBLIGS
Therbligs were suggested by Gilberth.
These are used to describe basic elements
of movement of the work cycle.
THERBLIGS are 18 kinds of elemental motions
used in the study of motion economy in the workplace
SIMO CHART
SIMO(Simultaneous Motion Cycle Chart) is a detailed
left and right hand operation chart. It shows the
simultaneous minute movements performed by two
hands of the operator on a common time scale. The
time scale is represented in ‘winks’.
(1 wink =1/2000minutes)
ERGONOMICS
Also called “HUMAN MOTION ECONOMY”.
It is the scientific study of relationship between
man and his working environment.
OBJECTIVE OF
ERGONOMICS
A work place according to the need and
requirement of the worker.
To provide a conductive environment for
executing the task most effectively.
APPLICATION OF
ERGONOMICS
1.WORKING ENVIRONMENT
2.WORKPLACE LAYOUT
3.OTHER AREAS
CHAPTER 5. WORK MEASUREMENT
Work Measurement is concerned with the
determination of the amount of time required to perform a
unit of work. Work measurement is very important for
promoting productivity of an organization.
It enables management to compare alternate methods
and also to do initial staffing. Work measurement provides
basis for proper planning.
Work measurement has been defined by
British Standard Institution as,
“The application of techniques designed to
establish the time for a qualified worker to carry
out a specified job at a defined level of
performance”.
Objectives of Work Measurement
To compare the times of performance by alternative
methods.
To enable realistic schedule of work to be prepared.3.To
arrive at a realistic and fair incentive scheme.
To analyses the activities for doing a job with the view to
reduce or eliminate unnecessary jobs.
To minimize the human effort.
To eliminate ineffective time.
To determine the number of machines an operator can
run.
To estimate future labour requirement and cost.
To determine the time standard.
To make effective use of men, machines and equipment.
Procedure Of Work Measurement
Select the work to be studied after making a preliminary
survey.
Record all the relevant data pertaining to the
circumstances in which the work is to be done, the methods
and the elements of activities involved in it.
Measure each element in terms of time over a sufficient
number of cycles of activity to ensure that a representative
picture has been obtained.
Examine the recorded data and time element critically to
ensure that unproductive elements are separated from
productive elements.
Compile the standard time for the operation which
provides a realistic standard of performance.
Define precisely the series of activities and method of
operation for which the time has been allowed and the issue
the time as standard for the activities and method specified.
Techniques Of Work Measurement
•Time study.
•Synthesis from standard data.
•Work sampling.
•Analytical estimating
•Predetermined motion time study.
Time Study
Time study is a work measurement techniques
for recording the times and rates of working for the
elements of a specified job carrier out under
specified conditions, and for analysing the data so as
to obtain the time necessary for carrying out the job
at a defined level of performance.
Uses Of Time Study
•It is useful to determine the standard time for
various operations which helps in fixing wages and
incentives.
•It is useful to estimate accurate cost of a product.
•It helps in production control.
•It helps in predicting accurately as to when the
work will be completed.
•Using the time study techniques, it can be found
that how much machines an operator can run.
Time Study Equipments
The equipments used to carry out time study belongs to
two groups. The first group represents those time study
equipments which are used at site. Such equipments are:
1. Stop watch: Stop watch is the
principle device which measure
the time accurately taken by an
operator to complete the job. It
can continuously for half an hour
or one hour and records time by its small hand.
2.Time study board: It is a light
flat board which is usually made of
plywood or plastic sheet. The size of
this board should be larger than the
time study form which it has to hold.
It should have the provision for
holding the stop watch at a convenient
position for easy operation and clear reading.
3. Time study forms: These are predesigned printed
forms of standard size to record the relevant
observation.
4. The design of the form should be such that it
automatically ensures the recording of all the
important data.
Stop Watch Time Study
Procedure
• Establish the quality to be achieved in the product.
• Identify the operation to be timed.
• Obtain the improved procedure from method study
department.
• Collect the necessary equipments like stop watch,
motion picture cameras etc. and ensure their accuracy.
Other equipments are time study forms, time study
board, steel rule etc.
• Select the worker to be observed.
• Explain to the worker and supervisor about objectives
of the project.
• Explain to the worker the improved working
procedures and the use of tools, jigs, fixtures and
other attachments.
• Break the operation into small elements and write
them on proper form.
Performance rating
Performance rating means comparing the
performance level set by time study engineer. The rating
can be:
1. Standard rating: It is the average rate at which a
qualified worker will naturally work, if he is motivated
to apply himself to his work.
2. Normal rating: It is the average rate at
which a qualified worker will naturally work, even if
he has no specific motivation to apply himself
to his work.
Techniques Of Performance Rating
1. Speed rating,
2. Skill and effort rating,
3. Westinghouse system of rating,
4. Synthetic rating,
5. Objective rating,
6. Physiological evaluation of performance level.
Standard data
Standard data standard data is a catalogue of normal
time values for different elements of jobs or for
minute moments involved in different job. This
catalogue is prepared by compiling the timings of a
number of standard element.
The necessity of preparing such a time catalogue or
standard data arose because in an industry , similar
elements are involved in many job. Example drilling
holes is a common feature of many machine shop
jobs. If time study is to be conducted for every new
job, it is naturally wasteful to retime those element
of new job which are in common with the previously
timed jobs.
Types of standard data
1. Standard data: Standard data is based upon elements of
job and complied by representative group of elements by
microscopic method. It gives normal time for various elements
of job. The time value for standard data are 3 to 4 seconds. It
saves time and energy.
2. Universal standard: Universal standard data is based
upon minute moment involves in an operation and is complied
by microscopic method. It compiles normal time for a work cycle
by analysing fundamental types of motion. The time value of
universal standard data is usually 0.1 seconds.
Comparison of standard data
with individual Time study
Standard data eliminates the need for large number of
time studies.
 Standard data being collected from a large number of
observations is more reliable. It possesses greater
accuracy and scope of coverage.
 Being more accurate, it gives a better estimate of
production times.
 Production schedules for incoming job can be better
planned.
 Standard data finds universal application.
Use of standard data
 To estimate standard time for new jobs of repetitive or non
repetitive nature, quickly and economically.
 For estimating production time for pricing inquiry made by
customer.
 In job design, process planning and scheduling.
 To measure productive labour for cost checks.
 For balancing production operations.
 For constructing time formulae.
 To find percentage efficiency of manual operation.
 Repair and maintenance.
 Building construction.
 Typing and clerical job.
 Filing.
 Packaging.
Advantages of standard data
 The standard time can be found even when the product is
not being manufactured.
 It provides a basis for discussion making, budgeting,
estimating etc.
 Various time study person can arrive at identical time
standard for given method.
 Economical than the time study by a stop-watch method.
 Rating or efficiency of the operator can be determined
correctly.
Allowances:
ALLOWANCES IN TIME STUDY IS
DEFINED AS THE EXTRA TIME OR
BASIC TIME TAKEN BY THE WORKER
TO PERFORM AN OPERATION TO
ACCOUNT FOR HIS/HER PERSONNEL
DESIRES,DELAYS, FATIGUE OF
OPERATORS,ANY SPECIAL SITUATION
AND THE POLICIES OF THE FIRM OR
WHY ?
These allowances are considered or provided to
compensate the worker/operator for the production
interruptions that may occur due to his personnel
legitimate needs or the factors beyond his controls.
For example the delay may occur due to operators
personnel needs such as drinking water, taking tea,
going to toilet etc., unavoidable delays like waiting
for tools, materials or equipment, maintenance of
machine and periodic inspection of parts/materials.
PURPOSE:
The fundamental purpose of
allowances is to add enough time to
the basic time of the production in
order to enable the average worker to
meet the standard while performing at
a normal pace. The determination of
allowances is probably the most
controversial part of work study.
REASONS:
SOME OF THE REASONS DUE TO WHICH
DIFFICULTY IS EXPERIENCED ARE:
1. Individual factors:
A thin, alert and active worker requires a smaller
allowance to recover from fatigue than an inept,
dull and obese worker. In the similar manner,
every worker conducts his work according to the
Learning Curve which is unique for everyone.
2. Nature of work:
Allowances calculated or determined for light or medium
work are not acceptable for operation involving very hard
work and which is done under very difficult conditions. For
example, the work involving more eye movement, more
physical work (by hands or by legs) or more mental work
needs greater allowances than that of light easy and work
involving very less physical work or movements.
Some factors inherent to the job such as gloves or masks
to be worn while working, constant danger or risk
regarding the surface finish or quality of the work etc.
varies from job to job.
3. Environmental factors:
While determining the relaxation allowance, certain
factors like heat, humidity, vibration, dust, light
intensity, noise level etc. have to be taken into
account. These are called the environmental factors
and these factors are of seasonal nature. These
factors are more significant for workers conducting
the work under open air or where the environmental
factors affect the work such as work in a construction
company or in shipyards…..
 ACCORDING TO ILO [INTERNATIONAL
LABOUR ORGANIZATION] THE ALLOWANCES
FOR WORKER AT ASSEMBLY LINE IS:
BASIC FATIGUE ALLOWANCE 4%
STANDING ALLOWANCE 2%
MUSCULAR ENERGY 0%
BAD LIGHT 2%
ATMOSPHERIC CONDITIONS 10%
NEAR/CLOSE ATTENTION 0%
NOISE LEVEL 2%
MENTAL STRAIN 1%
MONOTONY 1%
TOTAL: 22%
o TYPES OF ALLOWANCES:
1.PROCESS
ALLOWANCE.
2. REST AND
PERSONNEL
ALLOWANCE.

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4th-IE-BSS.pptx.pptx

  • 2. Chapter1. Productivity Productivity may be defined as the ratio of output and input. It can be expressed as Productivity =Output / Input Output means the amount produced or number of items produced and input means various resources used e.g. Land, Labor, Material, Building, Equipment etc. Productivity may be improved by elimination of wastage. Lower the wastage, higher the productivity and vice-versa.
  • 3. Productivity Factors affecting productivity There are various factors which affect productivity. The affecting productivity can be classified into two categories: 1. Internal factors (Controllable) 2. External factors(Uncontrollable)
  • 4. INTERNAL FACTORS(Controllable) i. Product ii. Plant and equipment iii.Technology iv.Material and energy v. Work method
  • 5. EXTERNAL FACTORS (Uncontrollable) i. Structural Adjustment ii. Natural Resource iii. Government policies and Infrastructure
  • 6. Methods To Improve The Productivity There are two methods :- 1. Human bases 2. Technological bases
  • 7. HUMAN BASES i. Worker's participation in management ii. Mutual trust and co-operative relationship iii. Type of union iv. Rationalization and automation v. Provision of raw material vi. Training vii. Working condition viii. Working hour ix. Production schemes
  • 8. Technological bases :- i. Planning and progress ii. Layout of plant, shops and machine tools iii. Material handling and internal transport iv. Inspection v. Defective work vi. Substitutes vii. Design viii.Standardization
  • 10.
  • 11.
  • 12. HUMAN ASPECT OF WORK STUDY Three person are always affect the work study. 1. ROLE OF MANAGEMENT 2. ROLE OF SUPERVISOR 3. ROLE OF WORKER
  • 13. ADVANTAGE OF WORK STUDY  Higher productivity.  Reduced manufacturing costs.  Uniform and accurate delivery dates.  Better employee –employer relations.  Better service to consumer.  Better service to consumers.  Higher wages of workers.  Better working conditions.
  • 14.
  • 15. Chapter 3. MOTION ANALYSIS
  • 16. MOTION ANALYSIS Analysis of an operation, when carried out in term of individual motion of worker, is called motion analysis.
  • 17. PROCEDURE OF MOTION ANALYSIS 1. SELECT THE OPERATION TO BE STUDIED. 2. LIST VARIOUS MOTION PERFORMED By the worker. 3. Identify the unproductive and unnecessary motion. 4. Eliminate the unproductive and unnecessary motion. 5. Standardize the procedure.
  • 18. PRINCIPLES OF MOTION ECONOMY The principles are grouped into the following three categories: 1. Use of human body. 2. Arrangement of workplace. 3. Design of tools and eqiupments.
  • 19. USE OF HUMAN BODY  The two hands should begin and complete their movement at same time.  The two hands should not idle at same time except during rest period. Motion of arms should be made simultaneously.
  • 20. ARRANGEMENTS OF WORKPLACE  Definite and fixed station should be provided for all tools and material to permit habit formation and to avoid any delay.  Tools and materials should be pre-positioned to reduce searching and wasting of time.  Materials and tools should be arranged to permit the best sequence of motions.
  • 21. DESIGN OF TOOLS AND EQUIPMENTS Two hands should be relived of all work or holding the work piece where this can be done by jig or fixture or foot operated device. Two or more tools should be combined wherever possible.
  • 22. THERBLIGS Therbligs were suggested by Gilberth. These are used to describe basic elements of movement of the work cycle.
  • 23. THERBLIGS are 18 kinds of elemental motions used in the study of motion economy in the workplace
  • 24. SIMO CHART SIMO(Simultaneous Motion Cycle Chart) is a detailed left and right hand operation chart. It shows the simultaneous minute movements performed by two hands of the operator on a common time scale. The time scale is represented in ‘winks’. (1 wink =1/2000minutes)
  • 25. ERGONOMICS Also called “HUMAN MOTION ECONOMY”. It is the scientific study of relationship between man and his working environment.
  • 26. OBJECTIVE OF ERGONOMICS A work place according to the need and requirement of the worker. To provide a conductive environment for executing the task most effectively.
  • 28. CHAPTER 5. WORK MEASUREMENT
  • 29. Work Measurement is concerned with the determination of the amount of time required to perform a unit of work. Work measurement is very important for promoting productivity of an organization. It enables management to compare alternate methods and also to do initial staffing. Work measurement provides basis for proper planning.
  • 30. Work measurement has been defined by British Standard Institution as, “The application of techniques designed to establish the time for a qualified worker to carry out a specified job at a defined level of performance”.
  • 31. Objectives of Work Measurement To compare the times of performance by alternative methods. To enable realistic schedule of work to be prepared.3.To arrive at a realistic and fair incentive scheme. To analyses the activities for doing a job with the view to reduce or eliminate unnecessary jobs.
  • 32. To minimize the human effort. To eliminate ineffective time. To determine the number of machines an operator can run. To estimate future labour requirement and cost. To determine the time standard. To make effective use of men, machines and equipment.
  • 33. Procedure Of Work Measurement Select the work to be studied after making a preliminary survey. Record all the relevant data pertaining to the circumstances in which the work is to be done, the methods and the elements of activities involved in it. Measure each element in terms of time over a sufficient number of cycles of activity to ensure that a representative picture has been obtained.
  • 34. Examine the recorded data and time element critically to ensure that unproductive elements are separated from productive elements. Compile the standard time for the operation which provides a realistic standard of performance. Define precisely the series of activities and method of operation for which the time has been allowed and the issue the time as standard for the activities and method specified.
  • 35. Techniques Of Work Measurement •Time study. •Synthesis from standard data. •Work sampling. •Analytical estimating •Predetermined motion time study.
  • 36. Time Study Time study is a work measurement techniques for recording the times and rates of working for the elements of a specified job carrier out under specified conditions, and for analysing the data so as to obtain the time necessary for carrying out the job at a defined level of performance.
  • 37. Uses Of Time Study •It is useful to determine the standard time for various operations which helps in fixing wages and incentives. •It is useful to estimate accurate cost of a product.
  • 38. •It helps in production control. •It helps in predicting accurately as to when the work will be completed. •Using the time study techniques, it can be found that how much machines an operator can run.
  • 39. Time Study Equipments The equipments used to carry out time study belongs to two groups. The first group represents those time study equipments which are used at site. Such equipments are: 1. Stop watch: Stop watch is the principle device which measure the time accurately taken by an operator to complete the job. It can continuously for half an hour or one hour and records time by its small hand.
  • 40. 2.Time study board: It is a light flat board which is usually made of plywood or plastic sheet. The size of this board should be larger than the time study form which it has to hold. It should have the provision for holding the stop watch at a convenient position for easy operation and clear reading.
  • 41. 3. Time study forms: These are predesigned printed forms of standard size to record the relevant observation. 4. The design of the form should be such that it automatically ensures the recording of all the important data.
  • 42. Stop Watch Time Study Procedure • Establish the quality to be achieved in the product. • Identify the operation to be timed. • Obtain the improved procedure from method study department. • Collect the necessary equipments like stop watch, motion picture cameras etc. and ensure their accuracy. Other equipments are time study forms, time study board, steel rule etc.
  • 43. • Select the worker to be observed. • Explain to the worker and supervisor about objectives of the project. • Explain to the worker the improved working procedures and the use of tools, jigs, fixtures and other attachments. • Break the operation into small elements and write them on proper form.
  • 44. Performance rating Performance rating means comparing the performance level set by time study engineer. The rating can be: 1. Standard rating: It is the average rate at which a qualified worker will naturally work, if he is motivated to apply himself to his work.
  • 45. 2. Normal rating: It is the average rate at which a qualified worker will naturally work, even if he has no specific motivation to apply himself to his work.
  • 46. Techniques Of Performance Rating 1. Speed rating, 2. Skill and effort rating, 3. Westinghouse system of rating, 4. Synthetic rating, 5. Objective rating, 6. Physiological evaluation of performance level.
  • 47. Standard data Standard data standard data is a catalogue of normal time values for different elements of jobs or for minute moments involved in different job. This catalogue is prepared by compiling the timings of a number of standard element. The necessity of preparing such a time catalogue or standard data arose because in an industry , similar elements are involved in many job. Example drilling holes is a common feature of many machine shop jobs. If time study is to be conducted for every new job, it is naturally wasteful to retime those element of new job which are in common with the previously timed jobs.
  • 48. Types of standard data 1. Standard data: Standard data is based upon elements of job and complied by representative group of elements by microscopic method. It gives normal time for various elements of job. The time value for standard data are 3 to 4 seconds. It saves time and energy. 2. Universal standard: Universal standard data is based upon minute moment involves in an operation and is complied by microscopic method. It compiles normal time for a work cycle by analysing fundamental types of motion. The time value of universal standard data is usually 0.1 seconds.
  • 49. Comparison of standard data with individual Time study Standard data eliminates the need for large number of time studies.  Standard data being collected from a large number of observations is more reliable. It possesses greater accuracy and scope of coverage.  Being more accurate, it gives a better estimate of production times.  Production schedules for incoming job can be better planned.  Standard data finds universal application.
  • 50. Use of standard data  To estimate standard time for new jobs of repetitive or non repetitive nature, quickly and economically.  For estimating production time for pricing inquiry made by customer.  In job design, process planning and scheduling.  To measure productive labour for cost checks.  For balancing production operations.  For constructing time formulae.  To find percentage efficiency of manual operation.  Repair and maintenance.  Building construction.  Typing and clerical job.  Filing.  Packaging.
  • 51. Advantages of standard data  The standard time can be found even when the product is not being manufactured.  It provides a basis for discussion making, budgeting, estimating etc.  Various time study person can arrive at identical time standard for given method.  Economical than the time study by a stop-watch method.  Rating or efficiency of the operator can be determined correctly.
  • 52. Allowances: ALLOWANCES IN TIME STUDY IS DEFINED AS THE EXTRA TIME OR BASIC TIME TAKEN BY THE WORKER TO PERFORM AN OPERATION TO ACCOUNT FOR HIS/HER PERSONNEL DESIRES,DELAYS, FATIGUE OF OPERATORS,ANY SPECIAL SITUATION AND THE POLICIES OF THE FIRM OR
  • 53. WHY ? These allowances are considered or provided to compensate the worker/operator for the production interruptions that may occur due to his personnel legitimate needs or the factors beyond his controls. For example the delay may occur due to operators personnel needs such as drinking water, taking tea, going to toilet etc., unavoidable delays like waiting for tools, materials or equipment, maintenance of machine and periodic inspection of parts/materials.
  • 54. PURPOSE: The fundamental purpose of allowances is to add enough time to the basic time of the production in order to enable the average worker to meet the standard while performing at a normal pace. The determination of allowances is probably the most controversial part of work study.
  • 55. REASONS: SOME OF THE REASONS DUE TO WHICH DIFFICULTY IS EXPERIENCED ARE: 1. Individual factors: A thin, alert and active worker requires a smaller allowance to recover from fatigue than an inept, dull and obese worker. In the similar manner, every worker conducts his work according to the Learning Curve which is unique for everyone.
  • 56. 2. Nature of work: Allowances calculated or determined for light or medium work are not acceptable for operation involving very hard work and which is done under very difficult conditions. For example, the work involving more eye movement, more physical work (by hands or by legs) or more mental work needs greater allowances than that of light easy and work involving very less physical work or movements. Some factors inherent to the job such as gloves or masks to be worn while working, constant danger or risk regarding the surface finish or quality of the work etc. varies from job to job.
  • 57. 3. Environmental factors: While determining the relaxation allowance, certain factors like heat, humidity, vibration, dust, light intensity, noise level etc. have to be taken into account. These are called the environmental factors and these factors are of seasonal nature. These factors are more significant for workers conducting the work under open air or where the environmental factors affect the work such as work in a construction company or in shipyards…..
  • 58.  ACCORDING TO ILO [INTERNATIONAL LABOUR ORGANIZATION] THE ALLOWANCES FOR WORKER AT ASSEMBLY LINE IS: BASIC FATIGUE ALLOWANCE 4% STANDING ALLOWANCE 2% MUSCULAR ENERGY 0% BAD LIGHT 2% ATMOSPHERIC CONDITIONS 10% NEAR/CLOSE ATTENTION 0% NOISE LEVEL 2% MENTAL STRAIN 1% MONOTONY 1% TOTAL: 22%
  • 59. o TYPES OF ALLOWANCES: 1.PROCESS ALLOWANCE. 2. REST AND PERSONNEL ALLOWANCE.