Job Cost Sheet
Job cost sheet is a document used in a job-order costing system to record all the costs incurred on a job. In addition to job identification details such as job number, customer name, etc., it includes particulars of direct material, direct labor and manufacturing overheads incurred on the job.
In a process costing system, the purpose of the job cost sheet is fulfilled by the cost of production report.
Template
Following is a template that can be used as a job cost sheet:
| Company ABC | |||
|---|---|---|---|
| Job Cost Sheet | |||
| Job Number | Order No | ||
| Customer Name | |||
| Date Started | Date Completed | ||
| Job Supervisor | |||
| Units Ordered | Units Completed | ||
| Direct Material: | |||
| Request No. | Units | Price | Amount |
| Total Direct Materials (A) | |||
| Direct Labor: | |||
| Employee | Hours | Wage Rate | Amount |
| Total Direct Labor (B) | |||
| Manufacturing Overheads: | |||
| Allocation Base | Base Units | Rate | Amount |
| Total Manufacturing Overheads (C) | |||
| Total Job Cost (D=A+B+C) | |||
| Total Revenue (E) | |||
| Percentage of Cost Recovered (D/E) | |||
by Obaidullah Jan, ACA, CFA and last modified on