Category: RMG

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.