The employee record for Angela Patens has been set up by Finance/Human Resources. She has been assigned to the manufacturing department (0100) and has employee code 11-EMP01, which will be used for labor reporting.

Shop floor transactions must be recorded by an employee. Some firms who are not interested in tracking labor times and charges will create an administrative employee for reporting purposes only. This code is then used by everyone doing shop floor transactions. Another approach is to have the supervisor use their employee code to report labor for the entire department or work center.