A professional who compiles production or sales cost reports on unit or total basis for department or working unit. Responsibilities include:

• Calculates individual items, such as labor, material, and time costs, relationship of sales or revenues to cost, and overhead expenditures, using calculating machine.
• Examines records, such as time and production sheets, payrolls, operations charts and schedules, to obtain data for calculations.
• Prepares reports showing total cost, selling prices, or rates profits.
• May be designated according to work performed as Cost-Estimating Clerk; Operating-Cost Clerk.