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Job order costing is a costing method that implies to the processes such as manufacturing of products and goods, rendering of services by the industry. It includes some special orders that are somewhat different from the normal stocks of production. It is known by many names that are specific order costing, production lot costing, lot costing and production lot costing. All the necessary details about job order and batch costing is available on Job Order and Batch Costing Assignment Help. There is something unique and distinct about each of the orders in job order and batch costing. In Job Order and Batch Costing Assignment Help we get to know that it is not necessary that the same materials be used for the production of different orders. But when there are many articles that are alike, then those products can be combined to form together lots or batches. And in those products each lot carries a job order along with it. In these sorts of job order and batch costing, a single order or a unit, a single lot or even a single batch of a product may be considered as a cost unit.
Various procedures included in Job Order and Batch Costing
There are different procedures that are carried out in Job Order and Batch Costing Assignment Help. They are
• Size determination- In batch costing it is pretty much essential that at first we need to determine the size or quantity of the batch. And this can be determined by many ways. We can find it out through the production planning and control department. We must have noticed that each job is given a job number. Similarly each of these batches is also given a specific batch number. Job Order and Batch Costing Assignment Helplets us know about the various parameters that are related with the batch. These are direct expenses, direct labour cost, direct material cost and other such parameters and can be referred by searching Job Order and Batch Costing Assignment Help. And these sorts of parameters can be directly charged to the allotted batches. There are various portions of the overheads that are divided among the batches on one of the bases that are found to be most suitable with regards to the job costing.
• Cost determination- Now we all know that how important cost is regarding any process that we execute. So it is pretty inevitable that after the production of the batch of the units is over, we basically have to prepare a batch cost sheet that would help us out in the determination of cost of batch products. Job Order and Batch Costing Assignment Helpalso tells us that the cost that is indicated by the batch costing sheet is the total cost of production that has been used in the production of the batch products. Now it is also essential that we need to find the batch cost per unit. These procedures help in the estimation of batch costing.
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