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Job costing is accounting which tracks the costs and revenues by "job" and enables standardized reporting of profitability by job. For an accounting system to support job costing, it must allow job numbers to be assigned to individual items of expenses and revenues. A job can be defined to be a specific project done for one customer, or a single unit of product manufactured, or a batch of units of the same type that are produced together.

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  • Job costing (en)
  • 個別原価計算 (ja)
  • Позаказный метод учёта затрат (ru)
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  • 個別原価計算（こべつげんかけいさん、英: job-order cost system）とは、1つの製品ごとに原価を集計する原価計算手法の一つである。主にこの手法は、船舶や特注の機械、建設工事など、製造指図書をもとに個別に製造する受注生産で採用される。大量生産には総合原価計算が適用される。 個別原価計算には、について部門別計算を行わない単純個別原価計算と、部門別計算を行う部門別個別原価計算とがある。 (ja)
  • Позаказный метод учёта затрат (англ. job costing) — метод учёта затрат, оценивающий отдельные заказы (работы, контракты, проекты, партии изделий). Метод используется на предприятиях, которые определяют каждый индивидуальный заказ как уникальную самостоятельную единицу выпуска. (ru)
  • Job costing is accounting which tracks the costs and revenues by "job" and enables standardized reporting of profitability by job. For an accounting system to support job costing, it must allow job numbers to be assigned to individual items of expenses and revenues. A job can be defined to be a specific project done for one customer, or a single unit of product manufactured, or a batch of units of the same type that are produced together. (en)
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  • Job costing is accounting which tracks the costs and revenues by "job" and enables standardized reporting of profitability by job. For an accounting system to support job costing, it must allow job numbers to be assigned to individual items of expenses and revenues. A job can be defined to be a specific project done for one customer, or a single unit of product manufactured, or a batch of units of the same type that are produced together. To apply job costing in a manufacturing setting involves tracking which "job" uses various types of direct expenses such as direct labour and direct materials, and then allocating overhead costs (indirect labor, warranty costs, quality control and other overhead costs) to the jobs. A job profitability report is like an overall profit & loss statement for the firm, but is specific to each job number. Job costing may assess all costs involved in a construction "job" or in the manufacturing of goods done in discrete batches. These costs are recorded in ledger accounts throughout the life of the job or batch and are then summarized in the final trial balance before the preparing of the job cost or batch manufacturing statement. (en)
  • 個別原価計算（こべつげんかけいさん、英: job-order cost system）とは、1つの製品ごとに原価を集計する原価計算手法の一つである。主にこの手法は、船舶や特注の機械、建設工事など、製造指図書をもとに個別に製造する受注生産で採用される。大量生産には総合原価計算が適用される。 個別原価計算には、について部門別計算を行わない単純個別原価計算と、部門別計算を行う部門別個別原価計算とがある。 (ja)
  • Позаказный метод учёта затрат (англ. job costing) — метод учёта затрат, оценивающий отдельные заказы (работы, контракты, проекты, партии изделий). Метод используется на предприятиях, которые определяют каждый индивидуальный заказ как уникальную самостоятельную единицу выпуска. (ru)
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