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The Job costing module manages the acquisition of labor transactions through time sheets or shop floor data capture screens. Time sheets may be entered by either employee or machine. In addition to the collection of labor hours and production quantities, both the time sheet and shop floor data capture system allows for the recording of user defined job status information and statistical measurements for analysis of throughput, quality control indicators and incident tracking.
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Materials are accumulated in the job costing module either via time/material sheets, shop floor entry or the inventory system. Material entry can interface directly with inventory balances or can be simple cost entries for those items where perpetual inventory tracking is not required. Costs for outside services and materials purchased specifically for a job travel directly into the job costing module via the purchasing system.
A series of user defined markups or standard margins can be applied to any cost element. Work in process is maintained at all times as costs travel from inventory through work in process and (via the billing system) directly to relevant income and expense accounts in the general ledger. Reports and display screens allow for user defined consolidation or summarizing of costs for analysis. The job costing module recognizes variable time rates, shifts, machines, cost centers, departments, and discrete operations. Any job costing transaction can additionally be identified as rework or customer alteration. Integrated memo functions in all modules allow users to pass comments and instructions directly to the billing department for job cost related information.