Q›TAR Job Costing is typically used for keeping track of important elements of the cost of individual jobs being processed, and may include elements such as:

• Labour Content
• Raw Material Input
• Quantity Processed
• Machine Usage
• Machine Down Time
• Labour Idle Time

Depending on the characteristics of the product and processing (such as value of the product, time to process it, quantities processed and the value of machinery), and whether or not Job Tracking is also required, the transactions, which are most appropriate to the client's environment, will vary. Some of the typical transactions are:

• Log On Job and Log Off Job (explicit transactions)
• Log On Job (Log Off previous Job implicit)
• Log Off Job (Log On implicit from end of previous Job)
• Labour Idle Time/Reason
• Machine Down-time/Reason
• Update at end of each Shift (for long Jobs)
• Setting up, Cleaning or Testing Machinery
• Inspection of Product/Quantity Rejected/Reason
• Waste or Scrap Quantity/Reason/Reusable or Reworkable

Within these general transactions, decisions need to be made about the most appropriate inputs, how they should be captured, and the frequency of input.

For example:

Should an employee work on the same Job as they were at the end of the previous working day.

• On change of shift, will a new person(s) be working on the same Job?
• Are part-batches, or split jobs, possible or important?
• Do people work in teams?
• How often do the members of a team change?
• How are changes to be recorded?
• Do the date/time/machine on which a particular batch was processed need to be recorded?
• Can suitable Standards be set up, so only variations from the Standards need to be recorded?

Items typically recorded during transaction entry include:

• Employee/Team Number/Badge
• Quantity/Weight/Volume of Input used
• Quantity/Weight/Volume processed/produced
• Work Centre/Machine
• Job Number/Job Card
• Operation Number