Work measurement provides vital inputs for manpower planning, reducing labor costs, scheduling, budgeting, and designing incentive systems. The most commonly used methods of work measurement are time study, historical times, predetermined data, and work sampling. Time study is the most widely used method, which involves timing workers performing short, repetitive tasks and computing a standard time. Standard elemental times can be derived from a firm's historical time study data or published predetermined time standards. Work sampling is used to estimate the proportion of time workers spend on various activities and idle time, especially for long, non-repetitive tasks. Standard time includes normal time adjusted for performance plus an allowance time for delays.