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What is Job Order vs Process Costing Explained about?

Job-order costing and process costing differ in the nature of products, cost measurement, cost accumulation, use of cost sheets, and cost control. Job-order costing is used for unique products and tracks costs for individual jobs/orders using cost sheets. Process costing is used for homogeneous products and accumulates average costs by process over a period. Healthcare providers mainly use job-order costing to track costs of individual patients as each case is unique, allowing costs to be determined and use

Author

Philip Dy

Language

EN