What is metal disc method in Cost Accounting?

The Metal Disc Method in Cost Accounting.

Under this method each worker is allotted a metal disc or a token with a whole bearing his identification number. A board is kept at the gate and the tokens are hung on this board. As the workers enter in to the factory gate, they remove respective token from the board and place it on a box. Immediately after the scheduled time the box is removed and the late comer will have to give their token to the time keeper personally. The token still on the board presents the absentee workers. Latter the time keeper records the attendance register known as daily muster rill, which is subsequently sent to the pay roll department.


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