✔ 最佳答案
1) Nature of products (different or same)
- job-order costing systems record revenues and costs for unique products,
ones that can be easily distingusished from another products. The cost
object is an element or various components of an individual
product or service. (e.g. custom made furniture, movies, airplanes,
legal services).
- process costing systems record revenues and costs for batches of
identical units of products. The cost object is a mass of similar
elements of a product or service.
(e.g. bottled drinks, paint, chemicals, paper)
2) Size of company (big or small)
- manufacturing methods and processess, simple or complex
- nature of raw materials, perishable or durable
- job costing is used by companies with multiple unique products and
generally have a low to moderate annual production volume.
3) Objective of costing system
- whether it is for price fixation or for cost control or for
particular management decision.
4) Management's policies and expectations
- management control needs, direct or indirect
- managers want to review actual revenue and cost for each job to see
if the job is profitable.
- managers want to compare actual costs with estimated costs throughout
a project so they can identify unexpected changes as soon as possible.
5) Technology
- seek the assistance and support of the supervisory staff regarding
technical aspects on methods and procedures for purchase, receipts,
storage and issue of material, methods of wage payment etc.
- scientific data collection techniques e.g. bar-code system,
POS system etc.
6) Cost and benefit analysis
- maximum amount of information could be secured without too much
burden on the existing system.
- the costing system should be installed as an integral system of accounts
so as to automatically reconcile financial profit with costing profit
WK
2014-04-25 03:57:47 補充:
7) Degree of accuracy
- the nature of reports to be generated by the system and how
verification of such data can be brought about.