WORKING DOCUMENT
Job-cost review · v1.0

Job cost reconciliation

Compare estimate and actuals, classify the cause, and give the next improvement an owner.

Blank template

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Job reference

Review owner / date

Quote / estimate revision

01 · Estimate versus actual

Use consistent cost definitions

Category	Estimate basis	Actual basis	Variance	Evidence / note
Materials and waste
Workshop labour
Bought-in work
Installation / travel
Other approved basis

02 · Cause classification

Separate changes from avoidable loss

Cause and evidence

Action, owner and review date

03 · Commercial measures

Apply your approved accounting treatment

Recognised revenue basis

Direct cost basis

Gross profit

Gross margin

Markup

Reviewer / approval

This worksheet is not accounting, tax or pricing advice. It supplies no target rates or margins. Use approved finance controls and professional advice where required.