ACCA MA Syllabus C. Cost Accounting Techniques - The use of job or batch costing - Notes ^{2 / 17}

Job costing may be used by: plumbers, electricians, builders, engineering companies, architectures, tile layers etc.

Batch costing is used by manufacturing companies with manufacture products that are too small to identify the cost per unit; for example, engineering component industry, footwear and clothing manufacturing industries.