I want to know the advantages of job costing over ABC costing the accounting field.
Allso the characteristics of each one of them.

Quote:

---

Originally Posted by mwaflya

i want to know the advantages of job costing over ABC costing the accounting field.
allso the characteristics of each one of them.

---

Are you a student or doing a real application on determining the use of cost accounting techniques?

Activity based accounting requires a rigorous review of "activities" or "task" based on a process (or you must think through).

Standard costing (GAAP) works on "average" accounting techniques therefore only averages are employed

You cannot determine facts from averages (thus cost accounting techniques are useless)