Job Costing System

By: Vercom  09-12-2011
Keywords: job costing

Whether you operate on full cost absorption or direct costs plus markup, you can establish detail job cost/production standards. These standards combine with estimating data that includes operations, materials, outside services, shipping and miscellaneous costs required to complete a job. Further, you can calculate profitability and value-added for estimates and actual job costs. All job cost reports, estimates, estimate-to-actual reports, actual-to-standard reports and other efficiency reports are all based on the direct costs, optional overheads, and production standards you have defined in the Job Costing System.

Since PRIMAC is fully integrated, nearly all production modules are easily accessible from within Job Costing This integration allows users to:

  • Review allocated stock on an outstanding Purchase Orders
  • Review open or received outside purchase Purchase Orders
  • Check projected stock requirements for inventoried materials
  • Review summary and detail costs charged to the job to date

The Job Costing System is fully integrated with other Primac systems to calculate costs down to the job level with a breakdown by department, cost center and operation. All costs are captured including labor, paper, materials, shipping, outside purchases and others. The system allows four levels of costs to be maintained for labor, direct, FFOH, VFOH and S&A.

Numerous reports, summaries, and inquiries aid in data extraction and interpretation.  The Job Costing System will help you effectively control job-related costs and predict product growth, as well as personnel and equipment requirements. 


  • Allows for accurate determination of estimate-to-actual costs at six levels: operations, employee, cost center, department, division, company. Estimate-to-actual can be accessed at any stage in the job. This allows the user to view the performance of each department and make adjustments accordingly.
  • Provides total control over retention of job cost data at both the detailed and summary level.
  • Provides the ability to develop true costs at all of the following levels to determine profitability factors: jobs, sub-jobs, products, sales rep, estimator, customer, company, department, and cost center.
  • Provides an abundance of variance reports. Sets of standard costs are established within the system and actual costs versus standard costs are derived from this data. Variance reports include data in regard to spoilage, waste, material usage, production rates, and employee efficiency.
  • Allows users to view all data pertaining to outsourced work and raw material in real-time as the Inventory Control System and the Purchase Order System interact. This allows the user to determine which goods are on-hand and the current status of each item (available, allocated, or reserved). Not only can users determine if goods are on order and when delivery is expected, but also what other materials or services will need to be ordered to fulfill the job requirements.
  • Automatically checks customer credit positions for jobs put into production. Accounts receivable positions are easily accessible in The Job Costing System.
  • Provides summaries of labor, material, outside purchases, shipping, and miscellaneous for Work-In-Process (WIP) jobs.
  • Allows users to identify types of costing entries as regular, spoilage, non-chargeable, or customer change orders.
  • Transactions validate cost center, department, operation code, job number, employee number, roll number, and product identification number.
  • Closed-loop outside purchase capability provides users with a link between purchase order/receipt/voucher and auditing with price extension reporting. This gives the user the proper data to determine the status of outside purchase orders.
  • Master/sub-job capability allows the tracking of jobs representing components of a product, while allowing analysis of the overall job (e.g., Master job = magazine, Sub jobs = signatures, cover, inserts).
  • Permits an unlimited number of companies, divisions, departments, cost centers, and operation codes. This flexibility allows printers to set up their company as they see fit.
  • Automatically updates cost reclassifications and reversals in the appropriate Work-In-Process and Cost-of-Goods accounts. The Job Costing System allows the user to reverse all or a portion of a job cost for a specific transaction, a specific cost center, or an entire cost type (all may be reversed).
  • Retains full audit trails on all costing transactions. The user defines when job details are purged and when job summaries are purged from the system. Prevents job detail data from being purged before all components of the costs are closed (i.e., work in process, open purchase orders).
  • Allows the user to define waste and spoilage amounts for each individual cost center.
  • The Reclassify function provides a flexible way to re-classify costs by cost type and cost level from one job to another. This function can be used when costs are posted to the wrong job or to distribute costs between sub-jobs and master jobs. All or a portion of the cost for a specific cost transaction, specific cost center, or an entire cost type may be reclassified.
  • The Ganged Job Cost Allocation function provides an efficient and automated way to allocate production costs in ganged or combination runs back to the individual items that comprise the ganged job. This function is particularly useful to sheet-label and folding-carton printers who traditionally combine several labels or cartons onto a single press sheet in order to maximize run lengths. This function works even if multiple items from multiple customers are present on the press sheet.
  • Can automatically produce Fixed Factory Overhead, Variable Factory Overhead, and Sales & Administrative Overhead transactions and their contra accounts for any cost transaction.
  • Job Tracking screens allow a quick review of the job status as significant dates in the production cycle are updated real-time by the system or are maintained by the user. Current and reversed Work-In-Process totals may be reviewed either at the cost center level or for the job as a whole.

Keywords: job costing

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