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Job Costing
A cost accounting method used to track the costs associated with producing individual jobs, allowing businesses to estimate profitability on a per-job basis.
Direct Costs
Expenses that can be directly attributed to the production of specific goods or services, such as raw materials and labor.
Job Cost Sheet
A record or document used in job order costing that summaries the costs associated with a particular job, including materials, labor, and overhead.
Job Order Costing
An accounting system used to calculate the cost of producing specific products or jobs, which may vary in materials, labor, and overhead.
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