job costing system flowchart # 5 christopher moreno janny trinh katherine urbanski joey manalaysay...
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Job Costing SystemFlowchart # 5
Christopher MorenoJanny Trinh
Katherine UrbanskiJoey Manalaysay
Nelson HanLaura Moreno
Time Card orLabor Ticket
Standard costVariance analysis
To PayrollData entry and verification
Materials requisition
Data entry and verification
ProductionLabor
Transactionfile
MaterialsIssuance
Transactionfile
Merge
ProductionCost
TransactionFile
(Actual)
ManufacturingOverhead file
(Actual)
Standard cost File
(Budgeted)
Open Job file(WIP)
OverheadResidual analysis
Standard cost Variance reports
Overhead application
Cost Distribution
Job Status Query
Job Status Report
Scrap and lostTime report
Materials and labor usage
report
Key
Blue – Part 1
Orange – Part 2
Pink – Part 3
Turquoise – Part 4
Light Green – Part 5
*Baby Blue – Indicates the process or file occurs in multiple parts
Time Card or Labor Ticket
Materials Requisition
Merge
ProductionLaborAnd
Transactionfile
Data Entry And verification
Data Entry And verification
Materials Issuance
TransactionFile
Payroll
ProductionCost
Transaction File
(Actual)(indirect +
Direct)
Part 1
ProductionCost
Transaction File
(Actual)(indirect +
Direct)
Scrap and lostTime report
Materials andLabor usage
report
Standard cost variance analysis
Cost Distribution
Part 2
ProductionCost
Transaction File
(Actual)(indirect +
Direct)
Standard cost variance analysis
Standard costVariancereports
Standard cost File (budgeted)
(Indirect + Direct)
Part 3
ProductionCost Transaction
File (Actual)(indirect +Direct)
Cost Distribution
ManufacturingOverhead
File (Actual)
Open Job file(WIP)
Overhead application
OverheadResidualanalysis
Standard cost File (budgeted)
(Indirect + Direct)
Part 4
Open Job file(WIP)
Job status query
Job statusreport
Part 5
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