Positive time Management records all the time entered by the
employee ie absences and Attendances 

ie recording all events

Where as in Negative Time management, we record deviations
from the planned working time.

Differences:

Time Evaluation mainly two types:
1.Time Evaluation with clock times:
TE with clock time mean positive time recording. In 
positive TR employees follow the Strictly. TMS=1, PCR: 
MODT, Scheme: TM00, it is capture the Attendance(Actual 
working time of employee)
2.time evaluation without clock times:
TE without clock time mean negative time recording as well 
as positive time recording.These two differentiation is 
given below.
          +Ve TR                          -ve TR
EMP: Not so strict, not so liberal        very liberal
TMS:1                                     9
Schema:TM04                               TM04,TM01
PCR: TMON                                 TMON  
Actual duration of work                Emp.working according
                                  to planned working 
hours

there are two types of time recording in time management
1. positive- means all the actual timings are recorded
2. negative- Only exceptions/deviations are recorded

positive time recording should be vague and lengthy process 
whereas negative tmm is very easy to handle. because only 
exceptions are recording.