Finans
Is Emri (Job Order)
İngilizce: job order
Türkçe Tanım
Belirli bir isin ya da uretim partisinin baslatilmasini yetkilendiren ve o ise ait maliyetlerin ayri izlenecegi kimligi tanimlayan belgedir; is emri maliyetlemesinin (job-order costing) temel biriminde durur. Standart ve tekrar eden uretimden farkli olarak, her isin kendine ozgu malzeme, iscilik ve genel gider yuku ayri toplanir. Bu yaklasim, EPC ve muteahhitlik islerinde maliyet kontrolunun ve tamamlanma yuzdesi (percentage-of-completion) gelir tanimasinin belkemigidir; is emri bazinda gercek maliyetin butceyle kiyaslanmasi, bir sozlesmenin marj asindirmasini erken gorunur kilar ve hakedis taleplerinin belgesel dayanagini olusturur.
English Definition
A document that authorizes the start of a specific job or production batch and defines the identity against which its costs will be tracked separately, sitting at the core of job-order costing. Unlike standard, repetitive production, the material, labor, and overhead burden of each job is accumulated on its own. This approach is the backbone of cost control and percentage-of-completion revenue recognition in EPC and contracting work: comparing actual cost against budget at the job-order level surfaces a contract's margin erosion early and forms the documentary basis for progress-payment claims.