Читать книгу Cost Accounting For Dummies - Kenneth W. Boyd - Страница 102

Use job costing when each product you make or service you provide has a unique set of costs. I think you’ll agree that job costing is needed for the Everest project.

At this point, step back, take a deep breath, and think about four types of costs originally discussed in Chapter 2: fixed costs, variable costs, direct costs, and indirect costs. Ready to do this? Let’s tackle them in two chunks: fixed and variable, then direct and indirect.