job-order costing

job-order costing
/job"awr'deuhr/
a method of cost accounting by which the total cost of a given unit or quantity is determined by computing the costs that go into making a product as it moves through the manufacturing process. Also called job costing. Cf. process costing.

* * *


Universalium. 2010.

Игры ⚽ Поможем сделать НИР

Look at other dictionaries:

  • job order costing — UK US noun [U] ► PRODUCTION the calculation of the costs for materials and labour relating to the production of a quantity of goods or of a service: »A job order costing system traces the costs of a specific order or batch of products …   Financial and business terms

  • job-order costing — /job awr deuhr/ a method of cost accounting by which the total cost of a given unit or quantity is determined by computing the costs that go into making a product as it moves through the manufacturing process. Also called job costing. Cf. process …   Useful english dictionary

  • job order costing — job costing …   Accounting dictionary

  • Калькуляция себестоимости позаказная (JOB ORDER COSTING)  — Метод учета затрат, при котором затраты накапливаются на отдельные заказы (работы). Заказом (работой) может являться производство изделия или услуги, например ремонт автомашины или лечение пациента в больнице. Ср с Попроцессная калькуляция… …   Словарь терминов по управленческому учету

  • Job costing — Job Order Costing versus Process Costing = Job order costing is fundamental to managerial accounting. It differs from Process costing in that the flow of costs is traced by job instead of by process. For instance, think of an assembly line making …   Wikipedia

  • job costing — job order costing; = specific order costing A costing process to assess the individual costs of performing each job. This is important in organizations that produce a range of different products and also in service organizations …   Accounting dictionary

  • job costing — job order costing; specific order costing A costing process to assess the individual costs of performing each job It is important in organizations in which the production of different products is carried out, and also in service organizations, in …   Big dictionary of business and management

  • specific order costing — See: job costing …   Accounting dictionary

  • job costing. — See job order costing. * * * …   Universalium

  • job costing. — See job order costing …   Useful english dictionary

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”