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the alloment of OH to cost units by means of rates separated calculated for each cost centre

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eg foot wear

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Weighted Average

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Job costing is done based on the requirements of the customers and it’s done in a short period. Eg the constuction of a custom designed piece of furniture. While process costing is the accumulation of costs for lengthy prouction. Eg the production of gasoline.

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also known as job order costing
printing,plumbing
-ayung

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Painting
Printing

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continuous operation costing

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- job costing
- batch costing
- contract costing

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specific order costing

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Specific order
• job costing
•batch costing

•Contract costing

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Job costing is defined as a method of recording the cost of the manufacturing cost. With job costing systems, a project manager or accountant can keep track of the cost of each job, maintaining data which is often more relevant to the operations of the business.

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fifo haha

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cost of obtaining the factors of production and services.
also called as expired cost

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1. Specific order costing
- job costing
- batch costing
- contract costing
2. Continuous operation

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Based on customer's requirement and services made in short duration..

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1 specific order costing

2 continuous operating costing