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the amount of work contained in a given job is referred to as work content for a given job work content is measured in terms of man hours or machine hours work content has two constituents number one is basic work content which is the minimum time theoretically required to do an operation or job this cannot be reduced basic work content will result in the following conditions where the design and the specification are perfect process of manufacture is exactly followed no loss of working time due to any of the reasons thus the basic work content represents an ideal condition which is not possible to achieve another constituent of work content is excess work content the actual time required to complete an operation or job is more than the basic time in practical situations this additional portion of the work content is called excess work content so what are the reasons for excess work content in a manufacturing company the excess work content gets added because of the following reasons w