Job Order Costing System >Each job is a cost object以产品的批别或订单作为成本计算对象：批 别定单别，划分批别需考虑①一批分几单，几单组成一批②实际需要， 最佳批量，能力，交货日期要求 >Accumulate costs for each job Use subsidiary ledger WIP Subsidiary Ledger Job 1 Job 2 Job 3 WIP Control 100 200 500 Job 1 100 Job 2 200 Job 3 500 Total 800 Job 1 Job 2+Job 3 WIP Control Job Order Costing System ➢ Each job is a cost object以产品的批别或订单作为成本计算对象：批 别 定单别,划分批别需考虑①一批分几单，几单组成一批 ②实际需要， 最佳批量，能力，交货日期要求 ➢ Accumulate costs for each job ➢ Use subsidiary ledger Job 1 Job 2 Job 3 WIP Control Job 1 + Job 2 + Job 3 = WIP Control WIP Subsidiary Ledger = Job 1 100 Job 2 200 Job 3 500 Total 800 100 200 500