Job order costing and process order costing are two different managerial accounting procedures that are used by various companies around the world. Many companies prefer using job order costing, while other companies choose to use process costing. According to Heisinger and Hoyle (2014), job order costing is used by companies which produce a unique product, whereas process order costing is used by companies that produce goods and service in bulk. These good and services pass through a series of processes before the final product is obtained. It is not that one type of method is more prevalent than other, but ...
Essays on Process Order Costing
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