The three major differences between process and job order costing systems are those relating to:

Question

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Process costing systems are designed for mass-produced goods while job order costing systems are used for customized or unique goods or services. Therefore, the cost object, product or service variety, and timing of unit cost calculation are the major differences between the two. Quantity, quality, speed, accuracy, system design, authorization codes, and responsibility for cost are not the major differences between the two costing systems.

The Three Major Differences Between Process and Job Order Costing