are frequently assumed to be interchangeable terms that are descriptive of equivalent theories. However, the underlying principles and the rationale for the establishment of each respective method are dissimilar, despite originating within the same school of thought.

The application of science to business problems and the use of time-study methods in standard setting and the planning of work were pioneered by Frederick Winslow Taylor. Taylor liaised with factory managers and from the success of these discussions wrote several papers