释义 |
job costing
Job CostingThe process by which a construction company determines the expenses associated with a particular work order. For example, if a company is asked for a quote to build a parking lot, it first must conduct job costing for labor, materials and so forth to ensure that it is able to produce a profit. It is a type of managerial accounting. See also: Process costing.job costing see PRODUCT COSTING. |