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

Print

Job Status Query

Job Status Report

Scrap and lostTime report

Materials and labor usage

report

Print

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)

Print

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)

Print

Job status query

Job statusreport

Part 5