sentences:  Work measurement
  
  Work measurement is the application of techniques which is designed to establish the time for an average worker to carry out a specified manufacturing task at a defined level of performance.It is concerned with the duration of time it takes to complete a work task assigned to a specific job.it means the time taken to complete one unit of work or operation it also that the work should completely complete in a complete basis under certain circumstances which take into account of accountants time
  
  Work measurement helps to uncover non-standardization that exist in the workplace and non-value adding activities and waste.