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Question: What are the primary differences between job order costing systems and process costing systems?

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Answer:

The primary difference between the job order costing system and the process costing is:

In job costing, cost is calculated for each job and in process costing, the cost is calculated for the complete production at different process stage.

1Step 1: Job costing system

The job costing system is used when the company calculate the cost of each job on different jobs basis. 

2Step 2: Process costing system

The process costing system is used by the companies when the similar product is manufactured through various processing system. It helps in calculating the cost at each processing stage.