Example: Cost Code Structure
Assume you are contracted to build a large regional airport. The airport is the project, and each subproject within it, such as construction of the main terminal building, the automated baggage system, and the airport access road is a separate job. You must set up a cost code structure for the accounts related to each job.
The main terminal building job can be divided into these work items, each of which can be broken down into various levels of tasks:
Site work
Electrical work
Concrete work
This diagram shows the tasks related to the site work work item:
Determine the embedded structure you will use for the accounts, and then assign the job number, the cost codes, and the cost types.
The following tables show numbers that you might assign:
Job
Job |
Job Number |
|---|---|
Main Terminal Building |
5001 |
Cost Codes
Work Item and Tasks |
Cost Code |
Level of Detail |
|---|---|---|
Site Work |
02000 |
3 |
Clearing and Grading |
02200 |
4 |
Sewer Work |
02600 |
4 |
Paving and Surfacing |
02800 |
4 |
Cost Types
Specific Account |
Cost Type |
Level of Detail |
|---|---|---|
Labor |
1340 |
8 |
Regular labor |
1341 |
9 |
Premium labor |
1342 |
9 |
Burden labor |
1343 |
9 |
Materials |
1350 |
8 |
Equipment |
1355 |
8 |
Subcontracts |
1360 |
8 |
You can then set up the cost code structure for the site work work item:
Account Number |
Description |
Level of Detail |
|---|---|---|
5000 |
Regional Airport Project |
1 |
5001 |
Main Terminal Building |
3 |
5001.02000 |
Site Work |
4 |
5001.02200 |
Clearing and Grading |
5 |
5001.02200.1355 |
Equipment |
8 |
5001.02200.1360 |
Subcontracts |
8 |
5001.02600 |
Sewer Work |
4 |
5001.02600.1340 |
Labor |
8 |
5001.02600.1341 |
Regular |
9 |
5001.02600.1342 |
Premium |
9 |
5001.02600.1343 |
Burden |
9 |
5001.02600.1350 |
Materials |
8 |
5001.02600.1355 |
Equipment |
8 |
5001.02600.1360 |
Subcontracts |
8 |
5001.02800 |
Paving and Surfacing |
4 |
5001.02800.1340 |
Labor |
8 |
5001.02800.1341 |
Regular |
9 |
5001.02800.1342 |
Premium |
9 |
5001.02800.1343 |
Burden |
9 |
5001.02800.1350 |
Materials |
8 |
5001.02800.1355 |
Equipment |
8 |
5001.02800.1360 |
Subcontracts |
8 |
JD Edwards EnterpriseOne Job Cost shares these tables with JD Edwards EnterpriseOne General Accounting:
Table |
Description |
|---|---|
Business Unit Master (F0006) |
Stores job master information. |
Account Master (F0901) |
Stores cost code structure account information. |
Account Ledger (F0911) |
Tracks revisions to account balance amounts and quantities by providing a detailed audit trail of transactions. |
Account Balances (F0902) |
Stores account balance details related to the various ledgers associated with each account in the cost code structure. |