Читать книгу Cost Accounting For Dummies - Kenneth W. Boyd - Страница 109

A job cost sheet lists every cost you’ve incurred for a particular job. That includes direct material, direct labor, and all indirect costs. The job cost sheet is your basis for computing your sale price and your profit. You use this document to prepare a cost estimate for a client. Table 4-2 shows a job cost sheet using normal costing for a landscaping job.

The indirect cost calculation (vehicle and equipment costs) uses the actual quantity (miles driven) and the estimated rate per mile. The other direct costs on the job sheet use actual quantities and actual prices/rates.

TABLE 4-2 Normal Job Cost Sheet — Landscaping Job

Type of Cost	Amount or Quantity	Price or Rate	Total Cost (Rounded)
Direct material	100 square feet of grass seed	$12 per square foot	$1,200
Direct labor	15 hours of labor	$15 per hour	$225
Mileage	30 miles driven	$0.18 per mile	$5
Indirect costs	30 miles driven	$5.36 per mile	$161
		Total job costs	$1,591