In fact the full benefits of the system will be best realised in complex manufacturing operations such as in furniture and joinery manufacture. Complete with Operations Database. A database of more than 500 different operation times will help you to eliminate the previously ever so tedious and imprecise time studies. It will also give each user a yardstick of standard times with which to compare the company's performance. Comparisons can be made to an industrial standard, between different departments in the organisation, or between different months.
All operation times are size-related.
We all know that it takes a longer time to mould a 2 metre long piece than a 1 metre piece. Up till now, no costing system has been able to address that problem. Either new operation times had to be created for every new product, or average values had to be used. Neither is very satisfying. In the MTC costing system all operation times are related and all costing therefore reflects the true operation time.