Abstract
Job costing is the method used when work is carried out according to the customer’s special requirements. The ‘job’ is a cost unit consisting of a single order or contract. Usually each job is for only a short time and is carried out on the company’s premises; small jobs may be carried out on the premises of the client. The job keeps its identity as a separate unit, although it may go through various stages.
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© 1989 Roger Hussey
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Hussey, R. (1989). Job and Batch Costing. In: Cost and Management Accounting. Macmillan Professional Masters. Palgrave, London. https://doi.org/10.1007/978-1-349-19930-3_8
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DOI: https://doi.org/10.1007/978-1-349-19930-3_8
Publisher Name: Palgrave, London
Print ISBN: 978-0-333-44249-4
Online ISBN: 978-1-349-19930-3
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