This program allows you to enter names, reference numbers, budgeted costs, and estimated
chargeable hours for 'directly chargeable ' employees. This category includes machine
operators, typesetters, artists, and anyone whose time is directly chargeable to a job. Do not
include indirect staff such as salesmen or secretaries etc. as their costs do not get directly passed
on to the customer.
Personnel reference or initials: the reference for this directly chargeable employee. This is
usually his or her initials, but could instead be their works number. It doesn't really matter as long
as it is both unique and readily identifiable. If the reference begins with the character "#" the
system will take it to be a 'group' of employees. In other words where for instance a press could
be operated by one of a group of people, it is useful to create that group, for theoretical costing
purposes, based on the cost of the 'average user' in the group. See personnel groups.
Name: the name of the directly chargeable employee.
Budgeted cost per hour: the GROSS cost of employing this member of staff for in the average
month. Include ALL the costs you can justify. Include also the absorbed cost figure, but please
read the article on job costing - setting up
first.
Absorbed cost: If you want to calculate absorbed costs manually for any reason, you can enter
them here, but remember to adjust the budgeted cost per month accordingly. You may well be
better advised to ignore this field and allow the cost absorption
program to assign it for you.
Chargeable hours per month: Enter the number of chargeable hours which this employee
works in the average month.
Budgeted cost per hour: is worked out automatically by dividing the budgeted cost per month
by the chargeable hours per month. If we charge this figure to the customer(s) for each of the
estimated hours each month, we will have recovered the total required to pay for the gross cost of
this employee and for their contribution to your fixed overhead (the absorbed cost).
Show usage: this button will give a searchable list of the jobs on which this person has been
employed. For fuller resource usage reporting, see the resource usage
report in the main menu.
