CHAPTER IX

JOB COSTING

901-902 Object of Job Costing
903 Essential Features of Job Costing System
904 Stock Requisition on Work Shops
905 Planning
907 The Operation Code
908 Pattern Requisition
909 Pattern Alterations
910-911 Process Sheet
912 System of Work Orders
913 Revision of Control Work Order Series
914 Recoupment of Stock
915 Issue of Production Documents
916 Route Card
917 Route Card (Replacement)
918 Job Card
919 Job Card (Replacement Work)
920 Squad Summary Card/Job Card for Squad Work
921 Material Requisition
924 Material Requisition (Replacement)
925 Rectification and Replacement Work Order
926 Advise Note of Return Stores
927 Request for Investigation
928 Reservation of Materials
. Consumable 2-rRB/ND/90
929 Stores for Repairs to and Maintenance and other Stores for Foundaries
930 Ferrous and Non-Ferrous Castings Produced in Foundaries
931 Accountal of Non-Ferrous Borings
932 Collection of Expenses
933 Booking of Expenditure and Accountal of Credit
934 Cost Sheet
935 Completion Certificate
936 Submission of Route Cards to the Job Costing Section
937 Record of Route Cards
938 Scrutiny of Route Cards and Cost Sheets
939 Collection of Cost in the Workshop General Register
940 Collection of Cost Under each Sub-Work Order on Cost Sheet
941 Final Costing
942 Undercharge/Overcharge Manufacture
943 Reconciliation of Cost Sheet with Financial Accounts
944-945 Cost Cards
946 Issue Rate for Workshop Manufactured Items
947 Review of Unified Nomenclature List Rate for Workshop Manufactured Item
948 Revaluation of Balances