What is Motion Study in Cost Accounting?

The Motion Study In Cost Accounting

According to “F. B. Gilrith” motion study consists in dividing work in to most fundamental elements possible, studying these elements separately and in relation to one another, and from these studies elements when tired, building methods of least waste.”

Classification of Cost, Direct Material, Direct Labour, Overheads ...

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Generally it is a process of analyzing a job to find out the most effective and most economical method of doing it. It aims at the elimination of unnecessary motion. Every motion has a bearing on the time continued by fatigue caused to the workers. So it helps in proper scheduling of factory layout and minimizes the organizational functions and setting up standards with the help of time study.

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