The centerpiece of a job-order costing system is the balanced scorecard.

Question

Quizplus · Accepted Answer

The centerpiece of a job-order costing system is not the balanced scorecard. The centerpiece is the job cost sheet, which accumulates the direct materials, direct labor, and manufacturing overhead costs for each job. The balanced scorecard is a performance measurement system used to evaluate a company's overall performance in achieving its strategic objectives.

The Centerpiece of a Job-Order Costing System Is the Balanced