Figure 9-9. - Tabulated Report A.

material costs broken down by the work centers for each completed or canceled job order.

The completed job order report with comments on the completed job order document from the shops enables management to determine if major problems are present. Common problems are poor estimating, low productivity, and poor supervision. If variations are consistently large, management should act to correct the factors that are causing the problems. Future reports and observations show whether the corrective action has been successful or not.