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JOB ORDER COSTING

这种方法用于生产不同产品的行业。在这种类型的系统中，我们确定与工作相关的总体成本，然后将其分配为获得单位成本的单位数量（平均每单位成本）。该系统不仅用于制造业，而且在服务行业中也用于服务行业，即两种类型的行业都使用相同的概念。

Difference between Process Costing & Job Order Costing:

Usually, management is not free to select a costing system that is to be used. The choice of which costing system is to be used depends upon nature of products and methods of processing them. Comparison of the two methods is briefly discussed here asunder:

a) Nature of Production:

Each job is unique in job order costing and depends upon customer’s specific requirement whereas the process is continuous one and product is homogeneous in case of process costing.

b）成本单位：

Each job is considered as a cost unit and its cost is attained accordingly in case of job order costing. On the other hand each unit of product is taken as a cost unit.

c) Cost Accumulation:

所有的成本都积累了with respect of each job in case of job order costing whereas in case of process costing, costs are collected for each process.

D）一年和正在进行的工作：

In case of job order costing, work in progress may or may not exist at the end of accounting period whereas in process costing, closing work in progress always exists.

e）成本确定：

In job order costing, cost is ascertained when cost is completed, whereas cost is calculated at the end of accounting period in case of process costing.

f) Cost Accounting & Control:

More paper work as well as managerial attention is required for cost accounting and cost control in case of job order costing whereas cost accounting and cost control are relatively easier in case of process costing.

g) Transfer of Production:

在工作顺序成本的情况下，从一项工作转移到另一个工作不会发生，而在过程成本上，从一个过程的生产转移到下一个，直到产品完全完成为止。

成本系统（实际或标准）：

Actual cost system also known as historical cost system collects the costs as they incur but delays the presentation of results until operations have been performed. In this system, materials and labors are charged as they expended but in many cases factory overhead are allocated on the basis of predetermined overhead rate.

In standard cost system, unit costs are predetermined before the start of production. Cost of each product, process and operation is calculated using standards for both quantity and amounts. Variances are the differences between actual costs and standard costs, and are collected in separate accounts.

材料的成本会计程序：

在交易问题中，商品库存和购买记录在熟悉的帐户中。在制造问题中，所有材料和用品都记录在一个控制帐户，材料中。它可能包括以下程序：

a) Purchase of Materials.

b) Issuance of Materials for factory use.

如果记录购买o材料，则借记材料帐户，并在收到材料时应支付应付帐款的信用。每次购买也都在材料分类帐卡上进行，显示收到的单位成本和总金额。

在工作开始时，将材料录制给工厂时，借记了工程帐户的工作，而材料帐户则被记入。

Cost Accounting Procedure for Labor:

劳动力的成本会计程序分为两个阶段：

a) Collection of payroll data, payroll taxes, payment of wages and computation of earnings

b) Allocation and distribution of labor costs to jobs, departments and other cost classifications.

Cost Accounting practice for Factory Overhead:

The third cost element i.e. factory overhead represents a bit problem.e.g how much depreciation is allocated to factory or how much to office.

Factory overhead is entered on job order cost sheet on the basis of predetermined factory overhead rate based on labor hours, machine hours or any other appropriate base. The job order cost sheet for any job done during the period would disclose the factory overhead applicable to the job.

完成和出售的工作的会计程序：

工作完成后，成本表从过程中的类别转移到完成的工作文件。在这种情况下，将借记成品，并记入了正在进行的工作。如果完成完成的工作是为了补充库存，则在成品账本卡上记录数量和成本。