Job Costing System Flowchart 5 Christopher Moreno Janny

Job Costing System Flowchart # 5 Christopher Moreno Janny Trinh Katherine Urbanski Joey Manalaysay Nelson Han Laura Moreno

Time Card or Labor Ticket Data entry and verification Materials requisition Data entry and verification Production Labor Transaction file To Payroll Merge Materials Issuance Transaction file Materials and labor usage report Production Cost Transaction File (Actual) Manufacturing Overhead file (Actual) Print Scrap and lost Time report Cost Distribution Overhead Residual analysis Job Status Query Overhead application Open Job file (WIP) Print Job Status Report Standard cost Variance analysis Key Standard cost File (Budgeted) Blue – Part 1 Orange – Part 2 Pink – Part 3 Standard cost Variance reports Turquoise – Part 4 Light Green – Part 5 *Baby Blue – Indicates the process or file occurs in multiple parts

Part 1 Time Card or Labor Ticket Data Entry And verification Production Labor And Transaction file Payroll Merge Materials Requisition Data Entry And verification Materials Issuance Transaction File Production Cost Transaction File (Actual) (indirect + Direct)

Part 2 Materials and Labor usage report Production Cost Transaction File (Actual) (indirect + Direct) Print Scrap and lost Time report Cost Distribution Standard cost variance analysis

Part 3 Production Cost Transaction File (Actual) (indirect + Direct) Standard cost variance analysis Standard cost Variance reports Standard cost File (budgeted) (Indirect + Direct)

Part 4 Manufacturing Overhead File (Actual) Overhead Residual analysis Production Cost Transaction File (Actual) (indirect +Direct) Cost Distribution Overhead application Standard cost File (budgeted) (Indirect + Direct) Open Job file (WIP)

Part 5 Job status query Open Job file (WIP) Print Job status report