ACCT310 Unit 3 DB – Activity-Based Costing & Process Costing

Differences of job order process type differences in

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used throughout for manufacturing (“Similarities Between,” 2011). Differences of Job Order & Process Type Differences in job order and process type in regards to cost management also exist. These differences are shown on the table supplied below (“Similarities Between,” 2011): Job Order Costing Process Costing Per job requirements differ for production and multiple jobs A repetitive or continuous activity for a single identical product Each job accrues individual costs Departments accrue individual costs Each job’s cost accrual is calculated mainly by the cost sheet file The nature and accrual of costs that are involved are presented by the main department production report file The job cost sheet calculates by per job calculated costs The unit costs are calculated by the departmental production report What With Which Works Best Industries that require activities to be carried out and applied to specific tasks during every stage of production (various different productions), requires a job order costing method.
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  • Spring '12
  • James
  • Best Industries

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