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Process costing
Job costing
Job costing is a form of specific order costing and it is used in a business where the
production is made up of individual jobs. Each job is different and has different
inputs of materials and labour. Each job is identified separately and the costs are
identified for this specific job, coded to it and recorded as job costs. Effectively the
job is the cost unit.
Typical examples of businesses that use job costing would be ship building, civil
engineering, construction, aeroplane manufacture, and vehicle repairs.
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