Time card is a object , which allows enterprise to register the work hours the employees. It can be saved by the system or by the person who is responsible for this process. This object is planned in this way that have miscellaneous term. It leads to transform working hours to employees earnings (B. J. Bieg, J. Toland, (2017, s.20). By time card it is possible to saved exact time and date, when the employee are in company. But, today still in some enterprises, it is used by the worker written by themselves working hours (C. Gliberston, M. W. Lehman, D. Gentene, 2013, s. 347).
Types of time cards
It is possible to distinguish several types of cards that register employees work time (B. J. Bieg, J. Toland, 2017, s.20):
- Card generated system – workers attend their presence in company by time card. Salary is count every day and every week. The next step is counting time, which employee spent at work. Subsequently information is entered into the layout the enterprise.
- Badge systems - used time cars is designation by the magnetic system , special holes in object or bare code. This information’s are accumulate in company computer base.
- Cardless and badgeless system – person who works in company whose used this type of time card, have specially given number. This number is used for recognition the employee. The process are like a described earlier badge system.
- Personal computer based system - in order to register working time, employee have linked between the card and the own computer.
An exemplary measure of working time is the Timekeeper. It can be hung on the wall. This object is used to information about the working hours and attendance in enterprise. The Timekeeper has a connection with computer system used by the company which causes that employer limited creation written payroll. This solutions affects on employees what is caused by the control over the entrepreneur. In this case subject is obtained to compliance with regulations. For example regulations introduced by the European Union ( respecting the rights) or the state (B. J. Bieg, J. Toland, 2017, s.20).
Person who is responsible for collecting date from time card is the payroll clerk. The job description of this position in company is acquisition and analysis working hours the employees and estimation individual wages (S.M. Bragg, 2012).
Composition the time card
The time card consist of (J. Perry, R. Newmark, 2011, s. 139):
- Event ID,
- Employee ID,
With the development of the company and recently form of work it is necessary to exactly collect the information. The many enterprises changes the current system into more complicated and automated. There is some advantages which are the result of this changes. These are (B. J. Bieg, J. Toland, 2017, s.20):
- Faster and much more easier collecting the informations,
- Limited mistake in collecting the data,
- Less difficult controlling the costs of labor for ventures,
- Quicker and more solid planning.
In this case, can be given an example, which show used the technology. Actually, some companies can used the touch screen technology. This allows enterprise for immediate collection and processing the information (B. J. Bieg, J. Toland, 2017, s.20).
- Bieg B. J., Toland J., (2017), Payroll Accounting 2018, Cengage Learning.
- Bragg S. M., (2012), The Essential Controller: An Introduction to What Every Financial Manager Must Know, John Wiley & Sons.
- Gliberston C. B., Lehman M. W., Gentene D., (2013), Century 21 Accounting: Multicolumn Journal, Introductory Course, Chapters 1-17, Cengage Learning.
- Kaplan R. S., Norton D. P., (1996), Using The Balanced Scorecardas a Strategic Management System, Harvard Business Review On Point.
- Patel S., Kumar P., Garg S., Kumar R., (2018), Face Recognition based smart attendance system using IOT, "International Journal of Computer Sciences and Engineering", Vol.-6, Issue-5.
- Perry J., Newmark R., (2011), Building Accounting Systems Using Access 2010, Cengage Learning.
Author: Anna Skórka