True. Time study is indeed the science of breaking down a task or work process into its basic motions or elements to analyze and measure the time required to perform each individual motion. By conducting time studies, observers can identify and record the sequence of movements, actions, and activities involved in completing a task, as well as the time taken for each step. This detailed analysis of work methods and motions enables organizations to identify opportunities for efficiency improvements, eliminate unnecessary or repetitive actions, and optimize performance. Time study is a fundamental technique used in scientific management and industrial engineering to enhance productivity and reduce waste in work processes.