Which document is primarily used to collect data on job costs in a job order costing system?

The job cost sheet is the primary document used in a job order costing system to collect data on job costs. This sheet is specifically designed to track all costs associated with a particular job, including direct materials, direct labor, and manufacturing overhead. It serves as a comprehensive record that captures the expenses related to one specific job, which is crucial for determining the profitability of that job and for supporting cost control measures.

The job cost sheet allows managers to analyze costs effectively, compare actual job costs to estimated costs, and make informed decisions regarding pricing, budgeting, and resource allocation. Its detailed nature provides valuable insights into cost behavior and operational efficiency which are key components of managerial accounting.

While other documents like the production schedule, inventory report, and sales report contain important information related to operations and financial performance, they do not specifically focus on the collection of job-related cost data in the way that a job cost sheet does. The production schedule outlines the timing and workflow of production tasks; the inventory report tracks the status of raw materials, work-in-progress, or finished goods; and the sales report summarizes sales activity but does not provide a breakdown of costs incurred on specific jobs. Thus, the job cost sheet is distinctly tailored for the needs of job order costing.