How to Record QMS Non-Conformance Labor
Records the labor hours dedicated to addressing non-conformance reports (NCR) within the Quality Management System.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Quality Overhead - Non-Conformance Labor | Debit | 6,500.00 | - |
| Direct Labor Applied | Credit | - | 6,500.00 |
💡 Accountant's Note
Captures the cost of engineering and manufacturing personnel investigating a quality failure. If the rework is not contractually billable, it is reclassified from direct labor to overhead.
Practitioner & Systems Framework
💻 ERP Architecture
Map non-conformance reason codes in the timekeeping system to specific indirect labor accounts.
⚠️ Audit Flags
Excessive rework labor being charged directly to a Cost-Plus contract without DCAA approval.
📄 Required Documentation
Non-Conformance Report (NCR), timecards with specific task codes, and root cause analysis.
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