← Job cost subsystem for an entity (internal)

Achieved → Merit → Excellence

GradeStandard wordingIn practice
AchievedExplain purpose/elements; process info to determine job cost; APPLY elements to maintain viabilityCorrect job cost calculation, correct use of the control documents, and at least one applied recommendation.
MeritEXPLAIN the application of elements to maintain viability; process DETAILED infoSay WHY an element helps viability for THIS entity — not a generic definition — using detailed figures rather than rounded ones.
ExcellenceJUSTIFY the application of elements; process detailed info to JUSTIFY the cost of a jobDefend why a specific job's cost figure is correct, given the base and overhead treatment chosen, and argue why the recommended change genuinely protects viability.

Practise just this