22 DETERMINATION OF METHOD 



the close of the week, or they may be filled in each night 

 by the farmer or his bailiff. 



The Time-sheet provides space for detailing the work 

 done by the man throughout the week, and for recording 

 the number of horses worked by him on any job. The 

 time should be recorded in hours, for in no other way can 

 anything approaching accuracy be obtained when men are 

 moving from one piece of work to another, sometimes at 

 short intervals. Moreover, the Orders of the Agricultural 

 Wages Board can only be interpreted in hours, for although 

 the ordinary time-rates are weekly and not hourly rates 

 they have reference to a week of a specified number of 

 hours, whilst the overtime and Sunday rates are ordered 

 definitely upon an hourly basis. Thus, time records must 

 be in terms of hours for the proper information of the farm 

 director, and it may be claimed, too, with some confidence, 

 that the greater the minuteness of division, within workable 

 limits, the greater will be the incentive to the men to make 

 their entries carefully and to appreciate the value of time. 



It is noted by Messrs. Garcke & Fells that to require 

 men to keep simple records of time and materials has been 

 found, in industry, to have a good moral effect and to 

 inspire confidence in the management ; l and in cases in 

 which the custom of using Time-sheets has been adopted on 

 the farm, a similar good effect has sometimes been observed. 



As regards crops, the men can record their time either 

 under the name of the crop on which they are engaged 

 (' ploughing for wheat '), or under the name of the crops 

 and also of the field in which it is growing, or is to be 

 grown (' ploughing for wheat, field 43 '). Whenever possible 

 work done should always be recorded in the latter of these two 

 ways, but the field-name or number should always appear. 

 The farmer does not always know what crops he will be 

 able to take in particular fields, and where several fields 

 have been grouped to form one crop account in the cost- 

 ledger at the beginning of the financial year, subsequent 

 happenings may occasion a revision of the cropping scheme, 



1 Op. tit., p. 9. 



