Job Order Pre-Cost Sheet, Job Cost Sheet, PO Wise Cost Sheet and Style Wise Cost Sheet format is very important to extract a pre-cost format when an order given by Buyer. The garments industries management want to know how will get the profit on ongoing production on specific Style or Job or PO. A Cost Management Accountant is prepared the Job cost sheet and submit to the management. So, how to prepare the Job cost sheet for ongoing production. The below format is for your kind information. If your think that the below format is not understanding for you, you can also download the soft copy for your observation.
| A. Order Information: | B. Productivity: | ||||||||||
| Buyer | XYZ | Man | 72.00 | ||||||||
| Sales Contract/Master LC No | XYZ-978576 | Machine | 56.00 | ||||||||
| Style Reference | Saif Café | Pdn/Hr | 150.00 | ||||||||
| Job No | ****** | SM | 18.30 | ||||||||
| Session | Summer | Efficiency % | 63.54% | ||||||||
| Order Qty(Pcs) | 10000 Pcs | FO/MH (B4 Interest) | 1.38 | ||||||||
| FOB Value | $67,400.00 | SO/FOB (B4 BD) | 3.50% | ||||||||
| FOB/Pcs | $6.74 | FO/Pcs | – | ||||||||
| Maturity Days | Negotiation CM/Dzn | 15.00 | |||||||||
| Deffered Interest Rate | 0% | Pre Costing CM/Dzn | – | ||||||||
| C.Direct Expenses Actual : | |||||||||||
| Item Description | Supplier | Gmts Color | Gmts Order Qty | Cons/ Pc Actual | Wastage % | Unit | Item Qty | Rate/ Unit | USD. Amount | ||
| Fabrics | |||||||||||
| Fabric: 98% cotton 2% Elast- Twill | ******** | Solid | 10000 Pcs | 1.62 | 3% | Yds | 16150.67 | $ – | $ – | ||
| T/C Piping | ******** | 10000 Pcs | 0.35 | 3% | Yds | 3510.00 | $ – | $ – | |||
| Interlining | ******** | 10000 Pcs | 0.30 | 3% | Yds | 3050.00 | $ – | $ – | |||
| Accessories Actual : | |||||||||||
| Main label COXLAM0001 | ******** | All | 10000 Pcs | 1.00 | 3% | Pcs | 11000.00 | $ – | $ – | ||
| Size label | ******** | All | 10000 Pcs | 1.00 | 3% | Pcs | 11000.00 | $ – | $ – | ||
| Label fit | ******** | All | 10000 Pcs | 1.00 | 3% | Pcs | 11000.00 | $ – | $ – | ||
| Care label | ******** | All | 10000 Pcs | 1.00 | 3% | Pcs | 11000.00 | $ – | $ – | ||
| COLOR WARNING | ******** | All | 10000 Pcs | 1.00 | 3% | Pcs | 11000.00 | $ – | $ – | ||
| Hang-Tag Price | ******** | All | 10000 Pcs | 1.00 | 3% | Pcs | 11000.00 | $ – | $ – | ||
| Plastic seal | ******** | All | 10000 Pcs | 1.00 | 3% | Pcs | 11000.00 | $ – | $ – | ||
| HANG-TAG FIT SLIM | ******** | All | 10000 Pcs | 1.00 | 3% | Pcs | 11000.00 | $ – | $ – | ||
| HANG-TAG STRETCH | ******** | All | 10000 Pcs | 1.00 | 3% | Pcs | 11000.00 | $ – | $ – | ||
| CAPO LAVATO | ******** | All | 10000 Pcs | 1.00 | 3% | Pcs | 11000.00 | $ – | $ – | ||
| Metal button | ******** | All | 10000 Pcs | 2.00 | 3% | Pcs | 22000.00 | $ – | $ – | ||
| Crystal Rivet | ******** | All | 10000 Pcs | 2.00 | 3% | Pcs | 22000.00 | $ – | $ – | ||
| Zipper | ******** | All | 10000 Pcs | 1.00 | 3% | Pcs | 11000.00 | $ – | $ – | ||
| THREAD | ******** | All | 10000 Pcs | 1.00 | 3% | Pcs | 11000.00 | $ – | $ – | ||
| Poly | ******** | All | 10000 Pcs | 1.00 | 3% | Pcs | 10000.00 | $ – | $ – | ||
| Carton | ******** | All | 10000 Pcs | 1.00 | 3% | Pcs | 10000.00 | $ – | $ – | ||
| Testing cost | ******** | All | 10000 Pcs | 1.00 | 3% | Pcs | 10020.00 | $ – | $ – | ||
| Inspection Charge | ******** | All | 10000 Pcs | 1.00 | 3% | Pcs | 10020.00 | $ – | $ – | ||
| Courier Cost & Others | ******** | All | 10000 Pcs | 1.00 | 3% | Pcs | 10020.00 | $ – | $ – | ||
| $ – | $ – | ||||||||||
| Embellishment : | $ – | $ – | |||||||||
| Printing: | *********** | – | 0 Pcs | – | 0% | Dzn | $ – | $ – | |||
| Washing Dyeing | *********** | – | 1 Pcs | – | 0% | Dzn | 833.33 | $ – | $ – | ||
| Embroidery: Fancy Emb at Bk Pkts | ************** | – | 0 Pcs | – | 0% | Dzn | $ – | $ – | |||
| Others Expenses: | $ – | $ – | |||||||||
| Commercial Cost | 0.00 | $ – | $ – | ||||||||
| Local Agent Commision | Asmara | 0.00 | 67400.00 | $ – | $ – | ||||||
| 0.00 | $ – | $ – | |||||||||
| Total Amount: | $ – | ||||||||||
| D.Total Cost : | Area for Notes: | ||||||||||
| Sales Value | $67,400.00 | 0.00% | 1 | ||||||||
| Direct Expenses | – | 0.00% | 2 | ||||||||
| Net CM Revenue | – | 0.00% | 3 | ||||||||
| Factory Overhead | – | 0.00% | 4 | ||||||||
| Selling Overhead | – | 0.00% | 5 | ||||||||
| Deffered Interest | – | 0.00% | 6 | ||||||||
| Nett Profit | – | 0.00% | |||||||||
| Prepared By | Varified By | Approved By | |||||||||
The garments industries of Bangladesh most of the garments orders are taken by buyer from abroad. The orders are confirm by lots of way or activity like as Sample, Development, Previous Relation or Existing Relation by Local Buyer. Overall so many source are involve when an orders are taken. When buyer confirm his orders to seller, they shoot a purchase order (PO) or Work Order Sheet for requesting Proforma Invoice (PI) related with PO. Because of when the buyer is get the PI they issue a Export LC to Concern Bank for confirm the orders. Here so many topics and activity are there but main thing is order sheet or PO sheet involve lots of PO Number, Style, FOB price and contract rules and so on.