This document summarizes a study on analyzing time factors in manufacturing processes. It discusses collecting production data through standard and advanced methods. The standard method involves collecting data on cutting speeds, times, and overheads. The advanced method provides more details on approach, over-run, face width, and hob travel to calculate theoretical and actual processing times. Comparing theoretical and actual times can help identify non-value-adding activities to improve efficiency. The study aims to track actual times to eliminate discrepancies and support better decision making.