Finans
Is Fisi (Job Ticket)
İngilizce: job ticket
Türkçe Tanım
Belirli bir isi uretim ya da hizmet akisi boyunca izleyen, uzerine harcanan iscilik saati, malzeme ve islem adimlarini kaydeden belgedir; is emri maliyetlemesinde gercek maliyetin toplandigi birincil kaynak dokumandir. Atolyeden hakedise uzanan zincirde, is fisindeki veri hem faturalamanin hem de maliyet analizinin dayanagini olusturur. Muteahhitlik ve bakim-onarim islerinde is fislerinin disiplinli tutulmasi, tahmini maliyet ile fiili maliyet arasindaki sapmayi erken gorunur kilar; zayif is fisi disiplini ise hakedis taleplerinin belgesel temelini asindirarak, uyusmazlik halinde muteahhidin ispat yukunu agirlastiran sessiz bir kayip kaynagidir.
English Definition
A document that follows a specific job through the production or service flow, recording the labor hours, materials, and process steps spent on it; in job-order costing it is the primary source document where actual cost is accumulated. Along the chain from workshop to progress billing, the data on the job ticket forms the basis of both invoicing and cost analysis. In contracting and maintenance work, disciplined job tickets surface the variance between estimated and actual cost early, while weak ticket discipline erodes the documentary basis of progress claims and, in a dispute, quietly heightens the contractor's burden of proof.