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Job costing (known by some as job order costing) is fundamental to managerial accounting. It differs from Process costing in that the flow of costs is tracked by job or batch instead of by process. job cost is done for one single product The distinction between job costing and process costing hinges on the nature of the product and, therefore, on the type of production process:
Air tasking order
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Operations order
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Cost accounting - Wikipedia ... Cost accounting
J. Lee Nicholson. Jerome Lee (J. Lee) Nicholson (1863 – November 2, 1924) was an American accountant, industrial consultant, author and educator [ 1] at the New York University and Columbia University, [ 2] known as pioneer in cost accounting. He is considered in the United States to be the "father of cost accounting."
Air Force Officer Training School