called for on time cards and understand the importance of accuracy in labor reporting. Although the forms used for this purpose may vary slightly between NCF units, the discussion in this chapter will suffice as being typical.

LABOR ACCOUNTING SYSTEM

To record and measure the number of man-hours spent on various functions, a labor accounting system is mandatory. This system must permit the day-by-day accumulation of labor utilization data in sufficient detail and in a manner that allows ready compilation of information required by the operations department in the management of the manpower resources and in the preparation of various reports.

REPORTING

All labor expended in carrying out assigned tasks and functions must be accounted for. This accounting must include the work performed by the reporting unit and, when applicable, work performed by civilian labor and by military personnel of other activities. Labor expenditures must be accumulated under a number of reporting categories. This degree of reporting detail is required to provide the management data necessary to determine labor expenditures on project work. This data is necessary for calculation of statistical labor costs and comparison of actual construction performance with estimating standards. It also serves to determine the effectiveness of labor utilization in performing administrative and support functions, both for internal unit management and for development of planning standards by others.

Job Order Number

Each project that is assigned to the NCF for completion has a job order number (JON) assigned. This identification number is required for labor accounting and reporting purposes.

Time Cards

Time cards are the most accurate way to record actual man-days on a construction project. Cards allow you to monitor the efficiency and accountability of your crew. Cards are the basis of your report input; therefore, it is imperative that time cards are filled out correctly and accurately.

CREW SUPERVISOR'S REPORT

The standard form used for timekeeping is the Prime Time Card shown in figure 1-11. The time card is prepared by the crew leader for each phase of the construction project. The time card provides a break- down by man-hours of the activities in the various labor codes for each crew member for any day on any project. Sub-contractor crew leaders will use the Sub Time Card shown in figure 1-12. Refer to COMSECONDNCB/COMTHIRDNCBINST 5312.1 for more detailed information on timekeeping and filling out time cards.

QUALITY CONTROL

The purpose of quality control is to prevent discrepancies and ensure the quality of workmanship

Figure 1-11. - Prime Time Card.