LIGAWAD, Melody P.

BSA 2C

What are the salient features of job order costing and job order production
system?

 
Job Order Costing System
 Each job demands specific attention and talent to complete, and there is no
continuous production.
 The products are only made in response to customer orders; they are not kept in
stock to be sold.
 Each task's prices are added up separately, and each job is completed in
accordance with the customer's requests.
 The job costing approach belongs to the specific order costing subcategory.
 Each position is unique from the others. The reason is that each customer's
requirements is different from the others.

Job Order Production System

 General purpose machinery and a flexible layout are preferable, and skilled
workers and factory-made customized attachments or accessories perform the
necessary. A schedule is created for each component of the product, including the
starting and finishing times.
 Each job order is unique from the last in terms of kind, specification, quality, and
quantity. Additionally, product creation takes a lot of time, making advance
planning challenging.
 Material and parts flow from one site to another is intermittent or discontinuous,
and labor division and automation are not cost-effective solutions.
 High levels of control are required, and only a small number of items possibly
only one need to be manufactured.
 Products like a special advanced treatment fall under the category of job order
production items.