The document discusses the technique of work sampling, which involves making random observations of workers or machines over time to estimate how resources are utilized. Work sampling involves observing activities at discrete time intervals and using statistical methods to estimate the proportion of time spent on different activities. It can be used to assess utilization of people, machines, and other resources. The document outlines the concepts, definition, principles, procedures, examples, advantages, and applications of work sampling for analyzing work activities and improving efficiency.