Factory workers who work on an assembly line often have to punch in and out of work

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Factory workers who work on an assembly line often have to punch in and out of work using a time clock. In addition, there are penalties for being tardy as well as detailed policies regarding both the number and duration of breaks. Thus, for many factory workers, firms exercise strict control over the amount of time spent at the workstation.
At the other extreme, faculty at universities enjoy considerable flexibility regarding the amount of time they spend on campus. Other than the time when a class is scheduled to meet, faculty can come and go as they please. Thus, there is very little control over the time faculty spends at their workstation.
Many office workers lie between these two extremes. Office workers often exercise some freedom under flextime policies and adjust their arrival and departure times to suit their personal schedules. Under a typical policy, staff are expected to arrive between 7 and 10 a.m. and leave between 3 and 6 p.m., subject to putting in at least 40 hours per week.

Required:
a. Why do you believe there are differences in the time controls used for assembly-line workers, office workers, and faculty?
b. More generally, the performance measures used for factory workers tend to be input based, whereas the performance measures used for faculty tend to be output based. Why do you believe this is the case?

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Managerial accounting

ISBN: 978-0471467854

1st edition

Authors: ramji balakrishnan, k. s i varamakrishnan, Geoffrey b. sprin

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