I am planning to work on bringing more accuracy to time estimation of activities. So far I have found absolutely no material regarding actual estimation of time. All I have found is methods of estimation in PERT, etc. What I am looking for is a method or any work done on estimating time for a particular activity, taking into account the resources the activity requires and then testing the time taken by those resources, e.g. a drill machine, to perform a particular task and then computing the time for the entire activity. Please provide me a reference if any such material is available.

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