Step 1: Understanding Job Progress Tracking:
In a job costing system, multiple custom jobs run through various production centers simultaneously. To manage scheduling and control costs, shop floor managers must track where each job is in the production line, which operations have been completed, and who worked on them.
Step 2: Identifying the Target Document:
The specialized document used for this tracking is called a Job Card (or Progress Card Job Ticket).
Step 3: Key Features of a Job Card:
• It physically or digitally travels along with the physical materials for a specific job.
• It lists the sequential operations required, the machines used, start and completion times, and the signatures of the respective operators.
• It serves as a source document for costing, linking direct labor hours to a specific job number.