Process Costing Vs. Job Order Costing | eHow
Companies that produce goods and physical products need some sort of system to track costs and production levels. Process costing and job order costing are both viable methods for doing just that. Depending on the nature of the products and the amount of products created, one system may work better than the other.
Job Order CostingUnder job order costing, managers and workers track costs on a per-job basis. For example, an engineering firm that builds specialized computer motherboard may track the cost of the board on a per-job basis. Companies tend to use job order costing under the following conditions:
The products created are unique or customized.
Each product requires a different amount of material or labor hours.
Production levels are relatively low.
Companies that use job order costing maintain a job cost sheet for every project they take on. If a job involves creating more than one unit, the total number of units manufactured is noted. The job cost sheet logs what components are used for the project and the component cost. It also tracks the number of labor hours incurred on the project and the cost of those hours. Managers also allocate a portion of manufacturing overhead costs to the project.
The sum of direct labor costs, direct materials cost and manufacturing overhead allocation is the project's total cost. Divide the total costs by the number of units produced in the job to find the product cost per unit.
Process CostingIf a company is creating a mass amount of products, maintaining hundreds or thousands of job order costing sheets can be burdensome. Companies in this situation choose process costing rather than job order costing. In process costing, the company tracks costs based on the entire production department rather than by individual jobs. Process costing works best under the following conditions:
Products are identical or very similar in nature.&
Each product requires the same amount of time and materials to create.
Production levels are high.
At the end of each reporting period, the production department will run a production report that details the total amount of units produced and direct labor, direct materials and manufacturing overhead incurred during the period. To find the product cost per unit, divide total costs by the number of units produced.
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Life Made Easier.what is jobing costing and process costing?how do they different?如题
用中文讲吧成本会计里jobing costing就是针对订单货物,每批货都按客户的要求,都是不一样的,算成本时都要分开按不同的成本算process costing就是一直不停地在生产,默认所有的货物都一样,成本也一样
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job costing的用法和样例：
Companies using process costing systems often use materials requisition just like they would under a job cost system.
运用分步法的企业也多使用和分批法相同的材料领取单。
In a job order costing system, job cost sheets will serve as the subsidiary records for the work in process account.
采用分批成本会计法，分批成本单将作为在制品帐户的辅助记录。
Direct labor costs are subdivided by job and then posted to job cost sheets.
直接人工由具体批别负担,并记录到批次成本计算表中。
Job cost system allows managers to input physical completion % and calculates with them.
作业费用系统允许管理器输入物理的结束%25并且与他们一起计算。
Such a difficult job costs a lot of time and effort.
这么难的工作既化时间又化精力。
It controls a subsidiary ledger called Job Cost Ledger, which contains a job cost sheet.
该账户下辖一名目批次成本的明细分类账户,其下有一批次成本计算表
job costing的海词问答与网友补充：
job costing的相关资料：
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