We know that,

Standard time = Normal time + Allowances

Allowances are considered while calculating standard time because;

• Method study investigation tries to minimize the energy expended by the worker in performing the operation.

• However, the job will still require the expenditure of human effort.

• Therefore, a worker is not able to work throughout the day continuously. Therefore he requires sometime for recovery from fatigue and for relaxation.

• He also requires some additional time for his personal needs and other reasons.

• This additional time other than basic time is known as allowance.