Job-order (or job-cost or production-order or job) costing systems are used by organizations whose products or services are readily identified by individual units or batches, each of which receives varying inputs of direct materiais, direct labor, and factory overhead. Industriesthat commonly use job-order methods include construction, printing, aircraft, furniture, and machinery.
Although a manufacturing situation is illustrated in this posting. Exampled include auto repair, auditing and consulting engagements, hospital cases, social-welfare cases and research projects.
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