{"id":2439,"date":"2023-10-27T20:30:35","date_gmt":"2023-10-27T19:30:35","guid":{"rendered":"http:\/\/focusservices.co.uk\/tutorials\/?p=2439"},"modified":"2025-08-09T05:19:44","modified_gmt":"2025-08-09T04:19:44","slug":"job-costing-calculate-unit-costs","status":"publish","type":"post","link":"https:\/\/focusservices.co.uk\/tutorials\/job-costing-calculate-unit-costs\/","title":{"rendered":"Job Costing &#8211; Calculate unit costs"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2439\" class=\"elementor elementor-2439\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b2435b6 elementor-section-height-min-height elementor-section-items-bottom elementor-section-boxed elementor-section-height-default\" data-id=\"b2435b6\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e9e8f78\" data-id=\"e9e8f78\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-434ef58 elementor-widget elementor-widget-text-editor\" data-id=\"434ef58\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Calculate Unit Costs<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-78f7888 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"78f7888\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-413cc89\" data-id=\"413cc89\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a980ffb elementor-widget elementor-widget-text-editor\" data-id=\"a980ffb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\"Style1\">You can either choose to enter unit cost manually per title, or have the system calculate unit cost per title from actual and direct costs put through the system.<\/p><p class=\"Style1\">The Job costing module, when activated, records the various costs of the book, as entered in the actual supplier invoices and credit notes put through in the purchase ledger. It also captures direct costs i.e. in-house or already-paid-for costs.<\/p><p>To calculate unit cost<\/p><ol><li>Select\u00a0<strong><em>Publishing<\/em><\/strong>&gt;\u00a0<strong><em>Job Costing<\/em><\/strong>\u00a0&gt;\u00a0<strong><em>Calculate Unit Costs<\/em><\/strong><\/li><li>Click\u00a0<strong><em>Begin Calculations<\/em><\/strong><\/li><\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eea9656 elementor-widget elementor-widget-image\" data-id=\"eea9656\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"822\" height=\"494\" src=\"https:\/\/focusservices.co.uk\/tutorials\/wp-content\/uploads\/2023\/10\/Clip2-2.jpg\" class=\"attachment-full size-full wp-image-4400\" alt=\"\" srcset=\"https:\/\/focusservices.co.uk\/tutorials\/wp-content\/uploads\/2023\/10\/Clip2-2.jpg 822w, https:\/\/focusservices.co.uk\/tutorials\/wp-content\/uploads\/2023\/10\/Clip2-2-300x180.jpg 300w, https:\/\/focusservices.co.uk\/tutorials\/wp-content\/uploads\/2023\/10\/Clip2-2-768x462.jpg 768w\" sizes=\"(max-width: 822px) 100vw, 822px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52d8671 elementor-widget elementor-widget-text-editor\" data-id=\"52d8671\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Always re-calculate unit costs before you take a valuation of your stock at the end of a financial period or indeed at any point, to refresh all the stock unit costs. This is important to incorporate all new invoices entered since the last run.<\/p><p>The unit cost is calculated based on the following rules.<\/p><ul><li><strong>Included in the Unit Cost calculation<\/strong>: Unit Cost is calculated using the total value of all the job transaction for which the unit cost code is marked as &#8216;Included in the Unit Cost calculation&#8217;<\/li><li><strong>Print Cost Code<\/strong>: Total quantity per print run is calculated from all job transactions where the unit cost codes are marked as &#8216;Print Cost Code&#8217;.<\/li><li><strong>Split Edition Unit Costs<\/strong>: Where both hard-back and paper-back versions are produced for a product, FAP Job Costing will apportion all non-printing costs per version and then add on edition-specific printing costs to arrive at the accurate unit cost per edition.<\/li><\/ul><h4>Methods of Unit Cost<\/h4><p>The procedure to calculate unit cost depends on your choice of the unit cost method. Focus enables you to apply one of three methods of unit cost.<\/p><ul><li><a href=\"#JC073\">Current Inventory<\/a><\/li><li><a href=\"#JC071\">Weighted Average<\/a><\/li><li><a href=\"#JC072\">Last Cost<\/a><\/li><\/ul><p>Always run the unit cost calculation routine right before you take a\u00a0<a href=\"http:\/\/focusservices.co.uk\/t_jc#JC010\">valuation report<\/a>\u00a0of your stock or at the end of a financial period, because it refreshes all the stock unit costs by incorporating all new invoices entered since the last run.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f5a5eb elementor-widget elementor-widget-text-editor\" data-id=\"1f5a5eb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a name=\"JC073\"><\/a><\/p><h4>Calculating Unit Costs \u2013 Current Inventory Method<\/h4><p>This method calculates unit cost per title, based on the current inventory. It adds the closing stock value for last year (same as opening stock value for current year) weighted by the closing quantity for last year (same as opening stock quantity for current year), to the current year purchases value, weighted by the current year purchases quantity.<\/p><p>Unit cost is calculated on the basis of the formula\u00a0 <img decoding=\"async\" class=\"alignnone wp-image-4413 size-medium\" src=\"http:\/\/focusservices.co.uk\/tutorials\/wp-content\/uploads\/2023\/10\/inventory-300x60.png\" alt=\"\" width=\"300\" height=\"60\" srcset=\"https:\/\/focusservices.co.uk\/tutorials\/wp-content\/uploads\/2023\/10\/inventory-300x60.png 300w, https:\/\/focusservices.co.uk\/tutorials\/wp-content\/uploads\/2023\/10\/inventory-768x154.png 768w, https:\/\/focusservices.co.uk\/tutorials\/wp-content\/uploads\/2023\/10\/inventory.png 1000w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p><p>where<\/p><ul><li><strong>Opening value<\/strong>= last year closing value, held in the \u201cStock_Rec.LastYearClosingAmount\u201d field, as updated at year end.<\/li><li><strong>Purchases Value<\/strong>= total value of curent year purchases, derived from invoices put through to Job_Trans table<\/li><li><strong>Opening Quantity<\/strong>= last year closing quantity, held in the \u201cStock_Rec.LastYearClosingQuantity\u201d field, as updated at year end.<\/li><li><strong>Purchases Quantity<\/strong>= total quantity of curent year purchases, derived from invoices put through to Job_Trans table, where the unit cost codes are marked as \u2018Print Cost Code\u2019.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e5d3a26 elementor-widget elementor-widget-text-editor\" data-id=\"e5d3a26\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a name=\"JC071\"><\/a><\/p><h4>Calculating Unit Costs \u2013 Weighted Average Method<\/h4><p>Unit cost is calculated on the basis of the formular\u00a0 <img decoding=\"async\" class=\"alignnone size-medium wp-image-4429\" src=\"http:\/\/focusservices.co.uk\/tutorials\/wp-content\/uploads\/2023\/10\/average-300x60.png\" alt=\"\" width=\"300\" height=\"60\" srcset=\"https:\/\/focusservices.co.uk\/tutorials\/wp-content\/uploads\/2023\/10\/average-300x60.png 300w, https:\/\/focusservices.co.uk\/tutorials\/wp-content\/uploads\/2023\/10\/average-768x154.png 768w, https:\/\/focusservices.co.uk\/tutorials\/wp-content\/uploads\/2023\/10\/average.png 1000w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p><p>where<\/p><ul><li><strong>Total Life Value<\/strong>= Unit Cost is calculated using the total value of all job transactions, for the life of the book, for which the unit cost code is marked as \u2018Included in the Unit Cost calculation\u2019<\/li><li><strong>Total Life Quantity<\/strong>= Total quantity per print run is calculated from all job transactions, for the life of the book, for which the unit cost codes are marked as \u2018Print Cost Code\u2019.<\/li><\/ul><p>To calculate unit cost<\/p><ol><li>Select\u00a0<strong><em>Publishing<\/em><\/strong>&gt;\u00a0<strong><em>Job Costing<\/em><\/strong>\u00a0&gt;\u00a0<strong><em>Calculate Unit Costs<\/em><\/strong><\/li><li>Click\u00a0<strong><em>Begin Calculations<\/em><\/strong><\/li><\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7d2421 elementor-widget elementor-widget-text-editor\" data-id=\"e7d2421\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a name=\"JC072\"><\/a><\/p><h4>Calculating Unit Costs \u2013 Last Cost Method<\/h4><p>To calculate unit cost based on only the last costs<\/p><ol><li>Select Publishing &gt; Job Costing &gt; Profile<\/li><li>Select a stock code<\/li><li>Then click the Calculate Cost button to manually close-off unit cost per title<\/li><\/ol><h5>NOTE<\/h5><ul><li>This is done on a title-by-title basis.<\/li><li>By using a system of Active and Closed Job Transactions to determine Last Print Costs, this option allows you to determine when all the relevant costs have arrived and to trigger a unit cost calculation.<\/li><li>Once the Last Cost option is triggered, as shown above, the new unit cost will be based on the active-job-transactions only.<\/li><li>You will be required to confirm the new unit cost figure before it is committed to the database. Focus will write the new unit cost, and then mark all relevant transactions as closed.<\/li><li>Thereafter the new\/active costs can then be collected as Active, and will be used in the next unit cost calculation.<\/li><li>Note that for existing stock this means that unit cost calculation is derived from reprints and that origination costs, for instance, are effectively written off.<\/li><li>Due largely to significant differences in prices over time, the trend has been to opt for alternative methods of calculating unit cost based on last cost, away from the weighted average method.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2ab6223\" data-id=\"2ab6223\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-de04ea2 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href=\"https:\/\/focusservices.co.uk\/tutorials\/sop-edit\/\">Edit an Active Order<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/sop-reverse\/\">Reverse a Done Order<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/sop-print\/\">Batch Release and Reprint<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/sop-dues\/\">Dues invoicing (Backorders)<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/sop-error\/\">SOP Error Log<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/sop-returns\/\">Returns System<\/a><\/p>\n            <\/div>\r\n    \r\n            <div post_id=\"2719\" itemcount=\"1\"  header_id=\"header-1710227038854\" id=\"header-1710227038854\" style=\"\" class=\"accordions-head head1710227038854 border-none\" toggle-text=\"\" main-text=\"Title Database\">\r\n                                    <span id=\"accordion-icons-1710227038854\" class=\"accordion-icons\">\r\n                        <span class=\"accordion-icon-active accordion-plus\"><i class=\"fas fa-chevron-right\"><\/i><\/span>\r\n                        <span class=\"accordion-icon-inactive accordion-minus\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\r\n                    <\/span>\r\n                    <span id=\"header-text-1710227038854\" class=\"accordions-head-title\">Title Database<\/span>\r\n                            <\/div>\r\n            <div class=\"accordion-content content1710227038854 \">\r\n                <p><a href=\"https:\/\/focusservices.co.uk\/tutorials\/title-new\/\">Add New, Edit Title Records<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/title-receive\/\">Receive Stock (Goods-In) to a Location<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/consignment-send\/\">Send Out Consignments<\/a> or <a href=\"https:\/\/focusservices.co.uk\/tutorials\/title-transfer\/\">Transfer Stock<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/sop-create\/\">Process Sales Orders<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/title-stocktake\/\">Do Stocktake<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/purchase-invoice\/\">Process Printer\/Supplier Invoice<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/job-costing-calculate-unit-costs\/\">Calculate unit costs<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/job-costing-stock-value\/\">Post Stock Value to Cost of Sales<\/a><\/p>\n            <\/div>\r\n    \r\n            <div post_id=\"2719\" itemcount=\"2\"  header_id=\"header-1710227973188\" id=\"header-1710227973188\" style=\"\" class=\"accordions-head head1710227973188 border-none\" toggle-text=\"\" main-text=\"Customer Records\">\r\n                                    <span id=\"accordion-icons-1710227973188\" class=\"accordion-icons\">\r\n                        <span class=\"accordion-icon-active accordion-plus\"><i class=\"fas fa-chevron-right\"><\/i><\/span>\r\n                        <span class=\"accordion-icon-inactive accordion-minus\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\r\n                    <\/span>\r\n                    <span id=\"header-text-1710227973188\" class=\"accordions-head-title\">Customer Records<\/span>\r\n                            <\/div>\r\n            <div class=\"accordion-content content1710227973188 \">\r\n                <p><a href=\"https:\/\/focusservices.co.uk\/tutorials\/customer-records\/\">Customer Records<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/sales-invoice\/\">Process Sales Invoice<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/customer-payments\/\">Customer Payments<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/mergerecord\/\">Merge Customer Records<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/custprofile\/\">Customer Profile<\/a><\/p>\n            <\/div>\r\n    \r\n            <div post_id=\"2719\" itemcount=\"3\"  header_id=\"header-1710230105575\" id=\"header-1710230105575\" style=\"\" class=\"accordions-head head1710230105575 border-none\" toggle-text=\"\" main-text=\"Supplier Records\">\r\n                                    <span id=\"accordion-icons-1710230105575\" class=\"accordion-icons\">\r\n                        <span class=\"accordion-icon-active accordion-plus\"><i class=\"fas fa-chevron-right\"><\/i><\/span>\r\n                        <span class=\"accordion-icon-inactive accordion-minus\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\r\n                    <\/span>\r\n                    <span id=\"header-text-1710230105575\" class=\"accordions-head-title\">Supplier Records<\/span>\r\n                            <\/div>\r\n            <div class=\"accordion-content content1710230105575 \">\r\n                <p><a href=\"https:\/\/focusservices.co.uk\/tutorials\/supplier-records\/\">Supplier Records<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/purchase-invoice\/\">Process Supplier Invoice<\/a><\/p>\n            <\/div>\r\n    \r\n            <div post_id=\"2719\" itemcount=\"4\"  header_id=\"header-1710230153067\" id=\"header-1710230153067\" style=\"\" class=\"accordions-head head1710230153067 border-none\" toggle-text=\"\" main-text=\"Purchase Orders\">\r\n                                    <span id=\"accordion-icons-1710230153067\" class=\"accordion-icons\">\r\n                        <span class=\"accordion-icon-active accordion-plus\"><i class=\"fas fa-chevron-right\"><\/i><\/span>\r\n                        <span class=\"accordion-icon-inactive accordion-minus\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\r\n                    <\/span>\r\n                    <span id=\"header-text-1710230153067\" class=\"accordions-head-title\">Purchase Orders<\/span>\r\n                            <\/div>\r\n            <div class=\"accordion-content content1710230153067 \">\r\n                <p><a href=\"https:\/\/focusservices.co.uk\/tutorials\/purchase-orders-2\/\">Process Purchase Orders<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/purchase-stock\/\">Receive Stock<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/purchase-invoice\/\">Process Supplier Invoice<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/purchase-backtoback\/\">Process Back-to-Back Orders<\/a><\/p>\n            <\/div>\r\n    \r\n            <div post_id=\"2719\" itemcount=\"5\"  header_id=\"header-1710230177768\" id=\"header-1710230177768\" style=\"\" class=\"accordions-head head1710230177768 border-none\" toggle-text=\"\" main-text=\"Nominal Accounts\">\r\n                                    <span id=\"accordion-icons-1710230177768\" class=\"accordion-icons\">\r\n                        <span class=\"accordion-icon-active accordion-plus\"><i class=\"fas fa-chevron-right\"><\/i><\/span>\r\n                        <span class=\"accordion-icon-inactive accordion-minus\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\r\n                    <\/span>\r\n                    <span id=\"header-text-1710230177768\" class=\"accordions-head-title\">Nominal Accounts<\/span>\r\n                            <\/div>\r\n            <div class=\"accordion-content content1710230177768 \">\r\n                <p><a href=\"https:\/\/focusservices.co.uk\/tutorials\/nominal-add\/\">Add, Classify Edit Accounts<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/nominal-post\/\">Post Journals<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/nominal-reconcile\/\">Cash Book<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/nominal-transfer\/\">Transfer Money<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/nominal-budgets\/\">Post Budgets<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/control-accounts\/\">Setup Control Accounts<\/a><\/p>\n            <\/div>\r\n    \r\n            <div post_id=\"2719\" itemcount=\"6\"  header_id=\"header-1710230234877\" id=\"header-1710230234877\" style=\"\" class=\"accordions-head head1710230234877 border-none\" toggle-text=\"\" main-text=\"Period &amp; Year End Activities\">\r\n                                    <span id=\"accordion-icons-1710230234877\" class=\"accordion-icons\">\r\n                        <span class=\"accordion-icon-active accordion-plus\"><i class=\"fas fa-chevron-right\"><\/i><\/span>\r\n                        <span class=\"accordion-icon-inactive accordion-minus\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\r\n                    <\/span>\r\n                    <span id=\"header-text-1710230234877\" class=\"accordions-head-title\">Period &amp; Year End Activities<\/span>\r\n                            <\/div>\r\n            <div class=\"accordion-content content1710230234877 \">\r\n                <p><a href=\"https:\/\/focusservices.co.uk\/tutorials\/title-stocktake\/\">Do Stocktake<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/post-stock-valuation\/\">Post Stock Valuation<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/period-end-activities\/\">Period End Activities<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/year-end-activities\/\">Year End Activities<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/other-activities\/\">Other Period\/Year End Activities<\/a><\/p>\n            <\/div>\r\n    <\/div>\r\n\r\n\r\n\r\n            <\/div><\/div><div id=\"widget_accordions-4\" class=\"sidebar-box widget_widget_accordions clr\"><span class=\"widget-title\">Publishing<\/span><div id=\"accordions-2721\" class=\"accordions-2721 accordions\" data-accordions={&quot;lazyLoad&quot;:true,&quot;id&quot;:&quot;2721&quot;,&quot;event&quot;:&quot;click&quot;,&quot;collapsible&quot;:&quot;true&quot;,&quot;heightStyle&quot;:&quot;content&quot;,&quot;animateStyle&quot;:&quot;swing&quot;,&quot;animateDelay&quot;:1000,&quot;navigation&quot;:true,&quot;active&quot;:999,&quot;expandedOther&quot;:&quot;no&quot;}>\r\n                <div id=\"accordions-lazy-2721\" class=\"accordions-lazy\" accordionsId=\"2721\">\r\n                    <\/div>\r\n\r\n    <div class=\"items\"  style=\"display:none\" >\r\n    \r\n            <div post_id=\"2721\" itemcount=\"0\"  header_id=\"header-1692863333212\" id=\"header-1692863333212\" style=\"\" class=\"accordions-head head1692863333212 border-none\" toggle-text=\"\" main-text=\"Job Costing\">\r\n                                    <span id=\"accordion-icons-1692863333212\" class=\"accordion-icons\">\r\n                        <span class=\"accordion-icon-active accordion-plus\"><i class=\"fas fa-chevron-right\"><\/i><\/span>\r\n                        <span class=\"accordion-icon-inactive accordion-minus\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\r\n                    <\/span>\r\n                    <span id=\"header-text-1692863333212\" class=\"accordions-head-title\">Job Costing<\/span>\r\n                            <\/div>\r\n            <div class=\"accordion-content content1692863333212 \">\r\n                <p><a href=\"https:\/\/focusservices.co.uk\/tutorials\/job-Overview\/\">Cost of Sales Overview<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/job-costing-post-costs-from-purchases\/\">Post costs from Purchases<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/job-costing-post-direct-job-transactions\/\">Post Direct Job Transactions<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/job-costing-calculate-unit-costs\/\">Calculate unit costs<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/job-costing-job-profile-enquiry\/\">Job Profile \/ Enquiry<\/a><\/p>\n            <\/div>\r\n    \r\n            <div post_id=\"2721\" itemcount=\"1\"  header_id=\"header-1710227038854\" id=\"header-1710227038854\" style=\"\" class=\"accordions-head head1710227038854 border-none\" toggle-text=\"\" main-text=\"Royalty\">\r\n                                    <span id=\"accordion-icons-1710227038854\" class=\"accordion-icons\">\r\n                        <span class=\"accordion-icon-active accordion-plus\"><i class=\"fas fa-chevron-right\"><\/i><\/span>\r\n                        <span class=\"accordion-icon-inactive accordion-minus\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\r\n                    <\/span>\r\n                    <span id=\"header-text-1710227038854\" class=\"accordions-head-title\">Royalty<\/span>\r\n                            <\/div>\r\n            <div class=\"accordion-content content1710227038854 \">\r\n                <p><a href=\"https:\/\/focusservices.co.uk\/tutorials\/royalty-calc\/\">Calculate Royalty<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/royalty-export\/\">Print, Email Royalty Statements<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/royalty-payments\/\">Post Royalty Payments<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/wht\/\">Withholding Tax on Royalty<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/royalty-author-records\/\">Add Author Records<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/royalty-modes\/\">Set Royalty Rates<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/royalty-rights\/\">Set Rights Royalty<\/a><\/p>\n            <\/div>\r\n    \r\n            <div post_id=\"2721\" itemcount=\"2\"  header_id=\"header-1710227973188\" id=\"header-1710227973188\" style=\"\" class=\"accordions-head head1710227973188 border-none\" toggle-text=\"\" main-text=\"Consignment\">\r\n                                    <span id=\"accordion-icons-1710227973188\" class=\"accordion-icons\">\r\n                        <span class=\"accordion-icon-active accordion-plus\"><i class=\"fas fa-chevron-right\"><\/i><\/span>\r\n                        <span class=\"accordion-icon-inactive accordion-minus\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\r\n                    <\/span>\r\n                    <span id=\"header-text-1710227973188\" class=\"accordions-head-title\">Consignment<\/span>\r\n                            <\/div>\r\n            <div class=\"accordion-content content1710227973188 \">\r\n                <p><a href=\"https:\/\/focusservices.co.uk\/tutorials\/consignment-send\/\">Send Out Consignments<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/consignment-import\/\">Import Consignment Sales<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/consignment-settings\/\">Before You Begin<\/a><\/p>\n            <\/div>\r\n    \r\n            <div post_id=\"2721\" itemcount=\"3\"  header_id=\"header-1710230105575\" id=\"header-1710230105575\" style=\"\" class=\"accordions-head head1710230105575 border-none\" toggle-text=\"\" main-text=\"Editorial &amp; Production\">\r\n                                    <span id=\"accordion-icons-1710230105575\" class=\"accordion-icons\">\r\n                        <span class=\"accordion-icon-active accordion-plus\"><i class=\"fas fa-chevron-right\"><\/i><\/span>\r\n                        <span class=\"accordion-icon-inactive accordion-minus\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\r\n                    <\/span>\r\n                    <span id=\"header-text-1710230105575\" class=\"accordions-head-title\">Editorial &amp; Production<\/span>\r\n                            <\/div>\r\n            <div class=\"accordion-content content1710230105575 \">\r\n                <p><a href=\"https:\/\/focusservices.co.uk\/tutorials\/editorial-production-tour\/\">Tour the Workspace<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/editorial-production-manage\/\">Manage Project<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/editorial-production-reports\/\">Reports<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/editorial-production-settings\/\">Settings<\/a><\/p>\n            <\/div>\r\n    \r\n            <div post_id=\"2721\" itemcount=\"4\"  header_id=\"header-1710230153067\" id=\"header-1710230153067\" style=\"\" class=\"accordions-head head1710230153067 border-none\" toggle-text=\"\" main-text=\"ONIX\">\r\n                                    <span id=\"accordion-icons-1710230153067\" class=\"accordion-icons\">\r\n                        <span class=\"accordion-icon-active accordion-plus\"><i class=\"fas fa-chevron-right\"><\/i><\/span>\r\n                        <span class=\"accordion-icon-inactive accordion-minus\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\r\n                    <\/span>\r\n                    <span id=\"header-text-1710230153067\" class=\"accordions-head-title\">ONIX<\/span>\r\n                            <\/div>\r\n            <div class=\"accordion-content content1710230153067 \">\r\n                <p><a href=\"https:\/\/focusservices.co.uk\/tutorials\/onix-overview\/\">ONIX Overview<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/onix-21\/\">ONIX Message 2.1<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/onix-30\/\">ONIX Message 3.0<\/a><\/p>\n            <\/div>\r\n    \r\n            <div post_id=\"2721\" itemcount=\"5\"  header_id=\"header-1710258769946\" id=\"header-1710258769946\" style=\"\" class=\"accordions-head head1710258769946 border-none\" toggle-text=\"\" main-text=\"Marketing\">\r\n                                    <span id=\"accordion-icons-1710258769946\" class=\"accordion-icons\">\r\n                        <span class=\"accordion-icon-active accordion-plus\"><i class=\"fas fa-chevron-right\"><\/i><\/span>\r\n                        <span class=\"accordion-icon-inactive accordion-minus\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\r\n                    <\/span>\r\n                    <span id=\"header-text-1710258769946\" class=\"accordions-head-title\">Marketing<\/span>\r\n                            <\/div>\r\n            <div class=\"accordion-content content1710258769946 \">\r\n                <p><a href=\"https:\/\/focusservices.co.uk\/tutorials\/marketing-search\/\">Customer search<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/marketing-sales-analysis\/\">Sales Analysis<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/marketing-campaigns\/\">Campaigns<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/journal-reviews\/\">Journal Reviews<\/a><\/p>\n            <\/div>\r\n    <\/div>\r\n\r\n\r\n\r\n            <\/div><\/div><div id=\"widget_accordions-5\" class=\"sidebar-box widget_widget_accordions clr\"><span class=\"widget-title\">Features<\/span><div id=\"accordions-2723\" class=\"accordions-2723 accordions\" data-accordions={&quot;lazyLoad&quot;:true,&quot;id&quot;:&quot;2723&quot;,&quot;event&quot;:&quot;click&quot;,&quot;collapsible&quot;:&quot;true&quot;,&quot;heightStyle&quot;:&quot;content&quot;,&quot;animateStyle&quot;:&quot;swing&quot;,&quot;animateDelay&quot;:1000,&quot;navigation&quot;:true,&quot;active&quot;:999,&quot;expandedOther&quot;:&quot;no&quot;}>\r\n                <div id=\"accordions-lazy-2723\" class=\"accordions-lazy\" accordionsId=\"2723\">\r\n                    <\/div>\r\n\r\n    <div class=\"items\"  style=\"display:none\" >\r\n    \r\n            <div post_id=\"2723\" itemcount=\"0\"  header_id=\"header-1692863333212\" id=\"header-1692863333212\" style=\"\" class=\"accordions-head head1692863333212 border-none\" toggle-text=\"\" main-text=\"GDPR Compliance\">\r\n                                    <span id=\"accordion-icons-1692863333212\" class=\"accordion-icons\">\r\n                        <span class=\"accordion-icon-active accordion-plus\"><i class=\"fas fa-chevron-right\"><\/i><\/span>\r\n                        <span class=\"accordion-icon-inactive accordion-minus\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\r\n                    <\/span>\r\n                    <span id=\"header-text-1692863333212\" class=\"accordions-head-title\">GDPR Compliance<\/span>\r\n                            <\/div>\r\n            <div class=\"accordion-content content1692863333212 \">\r\n                <p><a href=\"https:\/\/focusservices.co.uk\/tutorials\/gdpr\/\">GDPR Compliance<\/a><\/p>\n            <\/div>\r\n    \r\n            <div post_id=\"2723\" itemcount=\"1\"  header_id=\"header-1710227038854\" id=\"header-1710227038854\" style=\"\" class=\"accordions-head head1710227038854 border-none\" toggle-text=\"\" main-text=\"Electronic Data Interchange (EDI)\">\r\n                                    <span id=\"accordion-icons-1710227038854\" class=\"accordion-icons\">\r\n                        <span class=\"accordion-icon-active accordion-plus\"><i class=\"fas fa-chevron-right\"><\/i><\/span>\r\n                        <span class=\"accordion-icon-inactive accordion-minus\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\r\n                    <\/span>\r\n                    <span id=\"header-text-1710227038854\" class=\"accordions-head-title\">Electronic Data Interchange (EDI)<\/span>\r\n                            <\/div>\r\n            <div class=\"accordion-content content1710227038854 \">\r\n                <p><a href=\"https:\/\/focusservices.co.uk\/tutorials\/edi\/\">Electronic Data Interchange (EDI)<\/a><\/p>\n            <\/div>\r\n    \r\n            <div post_id=\"2723\" itemcount=\"2\"  header_id=\"header-1710227973188\" id=\"header-1710227973188\" style=\"\" class=\"accordions-head head1710227973188 border-none\" toggle-text=\"\" main-text=\"Electronic Web Interface (EWI)\">\r\n                                    <span id=\"accordion-icons-1710227973188\" class=\"accordion-icons\">\r\n                        <span class=\"accordion-icon-active accordion-plus\"><i class=\"fas fa-chevron-right\"><\/i><\/span>\r\n                        <span class=\"accordion-icon-inactive accordion-minus\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\r\n                    <\/span>\r\n                    <span id=\"header-text-1710227973188\" class=\"accordions-head-title\">Electronic Web Interface (EWI)<\/span>\r\n                            <\/div>\r\n            <div class=\"accordion-content content1710227973188 \">\r\n                <p><a href=\"https:\/\/focusservices.co.uk\/tutorials\/ewi-operate\/\">Create, Send\/Receive, Process Feeds<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/ewi-settings\/\">Settings<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/ewi-incoming\/\">Incoming Feeds<\/a><br \/>\n<a href=\"https:\/\/focusservices.co.uk\/tutorials\/ewi-outgoing\/\">Outgoing Feeds<\/a><\/p>\n            <\/div>\r\n    \r\n            <div post_id=\"2723\" itemcount=\"3\"  header_id=\"header-1710230105575\" id=\"header-1710230105575\" style=\"\" class=\"accordions-head head1710230105575 border-none\" toggle-text=\"\" main-text=\"Making Tax Digital\">\r\n                                    <span id=\"accordion-icons-1710230105575\" class=\"accordion-icons\">\r\n                        <span class=\"accordion-icon-active accordion-plus\"><i class=\"fas fa-chevron-right\"><\/i><\/span>\r\n                        <span class=\"accordion-icon-inactive accordion-minus\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\r\n                    <\/span>\r\n                    <span id=\"header-text-1710230105575\" class=\"accordions-head-title\">Making Tax Digital<\/span>\r\n                            <\/div>\r\n            <div class=\"accordion-content content1710230105575 \">\r\n                <p><a href=\"https:\/\/focusservices.co.uk\/tutorials\/mtd\/\">Making Tax Digital<\/a><\/p>\n            <\/div>\r\n    \r\n            <div post_id=\"2723\" itemcount=\"4\"  header_id=\"header-1741704613037\" id=\"header-1741704613037\" style=\"\" class=\"accordions-head head1741704613037 border-none\" toggle-text=\"\" main-text=\"Notification Emails\">\r\n                                    <span id=\"accordion-icons-1741704613037\" class=\"accordion-icons\">\r\n                        <span class=\"accordion-icon-active accordion-plus\"><i class=\"fas fa-chevron-right\"><\/i><\/span>\r\n                        <span class=\"accordion-icon-inactive accordion-minus\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\r\n                    <\/span>\r\n                    <span id=\"header-text-1741704613037\" class=\"accordions-head-title\">Notification Emails<\/span>\r\n                            <\/div>\r\n            <div class=\"accordion-content content1741704613037 \">\r\n                <p><a href=\"https:\/\/focusservices.co.uk\/tutorials\/emails\/\"> Send notification emails <\/a><\/p>\n            <\/div>\r\n    <\/div>\r\n\r\n\r\n\r\n            <\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Calculate Unit Costs You can either choose to enter unit cost manually per title, or have the system calculate unit cost per title from actual and direct costs put through the system. The Job costing module, when activated, records the various costs of the book, as entered in the actual supplier invoices and credit notes [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ocean_post_layout":"full-screen","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"0","ocean_second_sidebar":"0","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"0","ocean_custom_header_template":"0","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"0","ocean_menu_typo_font_family":"0","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"on","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"off","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"0","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"off","ocean_gallery_id":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2439","post","type-post","status-publish","format-standard","hentry","category-uncategorised","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - 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