The correct answer is: B. labour time record
A labour time record is a document that tracks the time spent by employees on specific tasks. This information can be used to calculate employee wages, track productivity, and identify areas where efficiency can be improved.
A selling time record is a document that tracks the time spent by employees on sales activities. This information can be used to calculate sales commissions, track sales performance, and identify areas where sales can be improved.
A buying time record is a document that tracks the time spent by employees on purchasing activities. This information can be used to calculate purchase costs, track purchasing performance, and identify areas where purchasing costs can be reduced.
A direct time record is a document that tracks the time spent by employees on direct labor activities. This information can be used to calculate direct labor costs, track direct labor performance, and identify areas where direct labor costs can be reduced.
In conclusion, a labour time record is a document that tracks the time spent by employees on specific tasks. This information can be used to calculate employee wages, track productivity, and identify areas where efficiency can be improved.