← Job cost subsystem for an entity (internal)

The three internal control documents

Each one authorises and records a different input, before it reaches the job cost card.

What each document controls

  • MATERIALS REQUISITION: authorises materials to leave the store, recording the job number, item and quantity.
  • TIME SHEET: records which job an employee worked on and for how long, signed off by a supervisor.
  • JOB COST CARD: accumulates materials, labour and applied overhead as the job progresses, checked against the quote in real time.
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Treating the job cost card as just a summary

Its value as a CONTROL comes from being checked WHILE the job is still running — catching a job running over cost in time to act, not just totalling up the damage after it is finished and invoiced.

Practise just this