what is JOB AND BATCH COSTING
With job costing, we are dealingwith one off situations. We are dealing with organisations that carry outfunctions and services on a one at a time basis. Good examples of job costingsituations include jobbing builders: the builder who will provide ahouseholder, or a shop owner, or a factory owner with a service that heprovides for no one else. The jobbing builder will build an extension, orrenovate some property to a design that will probably not be copied anywhereelse at any time: it is a one off job. Job costing can apply in nonmanufacturing situations as well as in manufacturing situations.
Even though many jobbingenterprises are small scale, we are not suggesting that all jobbing enterprisesare small scale enterprises. An engineering shop may be working on a job for acustomer that takes several months and many man and machine hours to complete.