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| Topic: |
Business
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| Number of pages / Number of words: |
8 / 2046 |
Essay's paper body
The industries in which JOC is widely used in, for example, special order printing, constructions, hospitals, law firms and movie studios.
The costs in JOC are accumulated by job and the flow of costs of in JOC is traced by job, those direct materials and direct labors will be recorded and tracked at their actual values until the job is completed...
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The overhead will be applied by using a predetermined rate based or an activity based costing cost driver on the direct labor house. Upon completion of the job, the costs will be transferred out from Work-in-progress to Finished Goods.
2. Process Costing (PC)
PC is an accounting methodology and is used where the companies’ products or services are high standardization, homogeneous and in a continuous flow of production with repetitive operations...
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