Example: A grinding machine operation requires 1 Hr to process a part to the required finish and dimensions. The machine is CNC. In this one hour there are various activities like loading, unloading, inspection, and toll contact time etc. The activity done by the operator like loading, unloading & inspection may take only 4 to 5 minutes. online and offline 2 minutes. The tool contact time may be 55 minutes. SO the utilization of machine is for 1 hr. But the man utilization is for only 5 to 7 minutes. The breakup of activities with pre determined activity timings will identify to make use of the resources like man and machine. We can make use of the man elsewhere for this 53 minutes. Regards, S Mahadev Rao