Time and motion study are subject of major concern for footwear especially on the
production floor. It plays a remarkable role in calculation of target for various operations of
leather upper cutting and stitching. Since, targets are associated with the cost so the non-value
added time in the targets cannot be affordable. A little ignorance in targets can case the
greater loss of resources (time and money). In the case footwear company, there has been the
fight of workers and Industrial Engineering department since so long on the targets because
of direct involvement of worker in the time study. Involvement of worker in the calculation
of target cause decrease in targets because worker`s single micro motion (of few seconds) at
the moment of time study can cause the loss of thousands to the company. In this regard, the
method of calculation of target of leather skiving and stamping was formulated. Some pieces
of leather were got issued from the leather store of the case company and cut into pieces for
operations (stamping and skiving) to be performed on them. Both operations were split into
the series of micro motions and 10 observations for each micro motions were collected from
five workers individually (2 observations from each worker). The average time of micro
motions was considered as standards and for the calculation of overall time of the operations
was calculated by help of developed formulae. Data was entered and formulae were applied
in the excel spreadsheet and charts were also plotted. For plotting the 3 dimensional chart,
statistical package for social sciences was used. An excel spreadsheet was developed
(containing the all formulae) for the purpose of target calculation for both operations. It was
concluded that calculated targets as per suggested method for stamping and skiving were
4.4% and 4.74% greater respectively in the comparison of calculated targets as per old
method.