{"id":7493,"date":"2019-09-25T08:07:40","date_gmt":"2019-09-25T07:07:40","guid":{"rendered":"https:\/\/mjmconsult.uk\/?p=7493"},"modified":"2022-09-15T20:00:17","modified_gmt":"2022-09-15T19:00:17","slug":"3-1-process-costing-vs-job-order-costing","status":"publish","type":"post","link":"https:\/\/mjmconsult.uk\/?p=7493","title":{"rendered":"3 1 Process Costing Vs  Job Order Costing Managerial Accounting"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Job Costing vs Process Costing<\/a><\/li>\n<li><a href=\"#toc-1\">Business is Our Business<\/a><\/li>\n<li><a href=\"#toc-2\">Job Costing vs. Contract Costing: Comparison Table<\/a><\/li>\n<li><a href=\"#toc-3\">Similarities between Job Costing and Contract Costing<\/a><\/li>\n<li><a href=\"#toc-6\">Abstract.docx &#8211; Job costing &#038; Process costing Job Order&#8230;<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"254px\" alt=\"5 1 Compare And Contrast Job Order Costing And Process Costing\"\/><\/p>\n<p>One such difference is, each job requires a high degree of supervision and control, but the process does not require so, as they are standardized in nature. In Process costing, the plant is divided into some processes where the production is performed either sequentially, parallelly or selectively. The output of the former process becomes the input of the latter process, and at the end, the output of the last process is the final product. In other words, the former is used to calculate the cost of jobs or contracts which are distinct in nature, while the latter used to compute the cost charged to each process.<\/p>\n<p>This cause for gathering and covering on the expenses and income connect with particular projects or job. Some customers will not order the all product, but they will just order for getting required job. Hence it is essential to discover out that job order\u2019s expenditure throughout this method. Can you imagine having to determine the cost of making just ONE lego when we can make 1.7 million legos per hour?<\/p>\n<h2 id=\"toc-0\">Job Costing vs Process Costing<\/h2>\n<p>For example, General Mills uses process costing for its cereal, pasta, baking products, and pet foods. Job order systems are custom orders because the cost of the direct material and direct labor are traced directly to the job being produced. For example, Boeing uses job order costing to manufacture planes. Both job order costing and process costing systems have the same goal which is allocation of expenses like labor, material, production and nonproduction overheads to the end products in the manufacturing process. In job order costing, a Job Cost Sheet is maintained based on individual job cards and time clocks. This basically shows the exact time an employee has spent on an individual job, so that the labor cost could be attributed directly to these jobs. Conversely, in process costing no job cost sheets are maintained because production focus in this technique of costing relies upon the output of departments.<\/p>\n<ul>\n<li>This means that for every job completed by a factory direct costs can be directly attributable to each individual job.<\/li>\n<li>Adjustments can be made based on the costing results to enhance quality and ensure service providers do not incur losses.<\/li>\n<li>Process cost systems have a Work in Process Inventory account for each department or process.<\/li>\n<li>In the case of a not-for-profit company, the same process could be used to determine the average costs incurred by a department that performs interviews.<\/li>\n<li>Each time, Sandy would repeat the scheme, pairing his fraudulent check with one that appeared legitimate.<\/li>\n<li>Is used for industries with a vast volume of similar products.<\/li>\n<\/ul>\n<p>Think like some company is setting up costing for general supplier. For this in job costing the business is operated one job at a time thus it creates more sense rather than batch costing. Batch costing would use various goods to be sold to a number of distributors by using a producing facility. The costing method means the system they are following to count the cost in batch costing is similar to the job costing apart from a one point of difference. Because in here batch has been set in as the cost unit as a replacement of a job. Simply the both are using the  equal expenditure build up system. A disadvantage of job order costing is that employees are required to track all materials and labor used during the job.<\/p>\n<h2 id=\"toc-1\">Business is Our Business<\/h2>\n<p>In this chapter, you will learn when and why process costing is used. You\u2019ll also learn the concepts of conversion costs and equivalent units of production and how to use these for calculating the unit and total cost of items produced using a process costing system. In a factory setting, for instance, materials are calculated using an average of units produced, and salaries expenses are often relatively consistent between pay periods.<\/p>\n<ul>\n<li>Someone would have to closely examine the checks to see any discrepancies, and that seemed unlikely.\u201d The multimillion dollar fraud was exposed when another accountant looked closely at the checks and noticed discrepancies.<\/li>\n<li>For example, in a job order cost system, each job is unique, which allows management to establish individual prices for individual projects.<\/li>\n<li>The next step is to decide on an activity level that causes you to incur each overhead cost.<\/li>\n<li>In the case of process costing, the cost of the previous processing stage is transferred to the next processing stage.<\/li>\n<li>After you\u2019ve budgeted for both direct costs and overhead, you can create useful job estimates, using that budget and an added profit margin.<\/li>\n<\/ul>\n<p>At the Peterbilt factory in Denton, Texas, the company can build over 100,000 unique versions of their semitrucks without making the same truck twice. If the products are not sold, their costs remain in ending inventory. There are various cost accounting techniques used to measure the cost of the product. When the goods are produced only against special orders, job costing is used by firms. On the other hand, when a product passes through several processes or stages, the output of one process becomes the input of next process, and to determine the cost of each process, process costing method is applied. It is generally used when like units are to be manufactured, that too in a continuous flow.<\/p>\n<h2 id=\"toc-2\">Job Costing vs. Contract Costing: Comparison Table<\/h2>\n<p>The difference between process costing and job order costing relates to how the costs are assigned to the products. In either costing system, the ability to obtain and analyze cost data is needed. This results in the costing system selected being the one that best matches the manufacturing process. Process costing simplifies record keeping by relying on statistical calculations rather than actual inputs. Another advantage of process costing is that it allows managers to get detailed information on the production statistics of individual departments or work groups. This is best suited for continuous manufacturing settings, such as factories and utility companies.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"257px\" alt=\"5 1 Compare And Contrast Job Order Costing And Process Costing\"\/><\/p>\n<p>Costing is an accounting technique used to determine the exact expenses for materials, labor and overhead incurred in operations. Job order costing records the actual materials and labor expenses for specific jobs, and assigns overhead to jobs at a pre-determined rate. Process costing applies costs to departments based on the average number of units produced per day.<\/p>\n<h2 id=\"toc-3\">Similarities between Job Costing and Contract Costing<\/h2>\n<p>For overall management decisions such as assessing company profitability, these individual job information is of limited use. One factor that can complicate the choice <a href=\"https:\/\/accounting-services.net\/\">https:\/\/accounting-services.net\/<\/a> between job order costing and process costing is the growth of  automation in the production process, which typically is accompanied by a reduction in direct labor.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"255px\" alt=\"5 1 Compare And Contrast Job Order Costing And Process Costing\"\/><\/p>\n<p>Manufacturing overhead is another cost of production, and it is applied to products or departments based on an appropriate activity base. Regardless of the costing system used, manufacturing costs consist of direct material, direct labor, and manufacturing overhead. Figure 5.2 shows a partial organizational chart for Rock City Percussion, a drumstick manufacturer. In this example, two groups\u2014administrative and manufacturing\u2014report directly to the chief financial officer . Each group has a vice president responsible for several departments. The organizational chart also shows the departments that report to the production department, illustrating the production arrangement. The material storage unit stores the types of wood used , the tips , and packaging materials.<\/p>\n<h2 id=\"toc-4\">Accounting for Managers<\/h2>\n<p>In job order costing systems, there is usually one inventory account for each individual job. Job order costing typically requires more record keeping than process costing because businesses that use job order costing record materials and other resources for each item of a job. However, in process costing systems, each process or <a href=\"https:\/\/accounting-services.net\/5-1-compare-and-contrast-job-order-costing-and\/\">5 1 Compare And Contrast Job Order Costing And Process Costing<\/a> production department has an inventory account, and they aggregate costs. Job order costing and process costing are systems of collecting and allocating costs to units of production. Accurate cost allocation is vital irrespective of whether the product is tailor-made or standardized since costing affects the pricing decisions.<\/p>\n<div style='border: grey dashed 1px;padding: 10px;'>\n<h3>Secure human action recognition by encrypted neural network inference &#8211; Nature.com<\/h3>\n<p>Secure human action recognition by encrypted neural network inference.<\/p>\n<p>Posted: Mon, 15 Aug 2022 16:20:37 GMT [<a href='https:\/\/www.nature.com\/articles\/s41467-022-32168-5' rel=\"nofollow\">source<\/a>]<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Content Job Costing vs Process Costing Business is Our Business Job Costing vs. Contract Costing: Comparison Table Similarities between Job Costing and Contract Costing Abstract.docx &#8211; Job costing &#038; Process costing Job Order&#8230; One such difference is, each job requires a high degree of supervision and control, but the process does not require so, as<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[126],"tags":[],"class_list":["post-7493","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/mjmconsult.uk\/index.php?rest_route=\/wp\/v2\/posts\/7493","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mjmconsult.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mjmconsult.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mjmconsult.uk\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mjmconsult.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7493"}],"version-history":[{"count":1,"href":"https:\/\/mjmconsult.uk\/index.php?rest_route=\/wp\/v2\/posts\/7493\/revisions"}],"predecessor-version":[{"id":7494,"href":"https:\/\/mjmconsult.uk\/index.php?rest_route=\/wp\/v2\/posts\/7493\/revisions\/7494"}],"wp:attachment":[{"href":"https:\/\/mjmconsult.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7493"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mjmconsult.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7493"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mjmconsult.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7493"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}