Abstract
The evolution of the working time is seen as a key indicator of the improvement of living and working conditions. Although the quantity is easy to calculate, we mustn't forget that time management depend on personal factors like the speed at work, the difficulty of achieving the tasks and the level of conscientiousness like the implication in the life of the company. However, the development of intellectual and relational activities scrambles the borders between work and no work. The working hours/time is variable according to the position in a company. The heterogeneity of the activities and the responsibility levels have direct impact on working hours planning. For example, the working hours between a high employment position and a low employment position will be different because of the nature of the activity. The working hours of an industrial employee are limited by the pointing operation, but the working hours of an employer are more flexible, so that a business lunch can be included in the working time.
