job order costing

简明释义

个别定单成本计算

英英释义

例句

1.Using job order costing, the contractor can provide clients with detailed estimates for their projects.

承包商使用作业订单成本法可以为客户提供详细的项目估算。

2.The accounting department implemented job order costing to improve financial reporting accuracy.

会计部门实施了作业订单成本法以提高财务报告的准确性。

3.For custom furniture makers, job order costing is essential for pricing their unique designs.

对于定制家具制造商来说，作业订单成本法对为其独特设计定价至关重要。

4.In manufacturing, job order costing helps determine the cost of producing a specific batch of products.

在制造业中，作业订单成本法有助于确定生产特定批次产品的成本。

5.The company uses job order costing to accurately track the expenses associated with each project.

该公司使用作业订单成本法来准确跟踪与每个项目相关的费用。

作文

Job order costing is a crucial accounting method used in various industries to track the costs associated with specific jobs or projects. This method is particularly beneficial for companies that produce customized products or offer specialized services. By utilizing job order costing (作业成本法), businesses can accurately allocate costs to each job, ensuring that they understand the profitability of their operations. The essence of job order costing lies in its ability to provide detailed information about the expenses incurred during the production of a particular item or service. Unlike process costing, which averages costs over a large number of identical products, job order costing focuses on individual jobs. This allows for a more precise analysis of costs and helps managers make informed decisions regarding pricing, budgeting, and resource allocation.To implement job order costing, companies typically start by assigning a unique job number to each project. This number serves as a reference point for tracking all related costs, including materials, labor, and overhead. For instance, if a furniture manufacturer receives an order to create a custom dining table, they would assign a job number to this order. As the production process unfolds, the company records all expenses associated with that specific job.Materials costs are tracked by keeping detailed records of what was used for the job. In our furniture example, the manufacturer would note the type and quantity of wood, varnish, and other materials utilized in crafting the dining table. Labor costs are similarly documented, with time sheets indicating how many hours each worker spent on the job. Overhead costs, which can include utilities, rent, and equipment depreciation, are allocated to the job based on predetermined rates or actual usage.Once the job is completed, the total costs are compiled, providing a clear picture of the profitability of that specific order. This information is invaluable for business owners, as it allows them to assess whether they priced the job appropriately and whether the project was financially viable. If the costs exceed expectations, managers can analyze where overspending occurred and adjust future estimates accordingly.Moreover, job order costing can enhance customer satisfaction. By providing clients with detailed invoices that break down costs, businesses can foster transparency and trust. Customers appreciate understanding what they are paying for, especially when it comes to custom work. This transparency can lead to repeat business and positive word-of-mouth referrals.In conclusion, job order costing (作业成本法) is an essential tool for companies engaged in custom production or specialized services. It enables precise tracking of costs associated with individual jobs, facilitating better decision-making and enhancing customer relationships. By implementing this method, businesses can ensure they remain profitable while meeting the unique needs of their clients.