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RESPOND TO ALL PARTS OF THE WITH REFERENCE TO i.e. 1, 2a, 2b,...,etc. QUESTION N

ID: 2537088 • Letter: R

Question

RESPOND TO ALL PARTS OF THE WITH REFERENCE TO i.e. 1, 2a, 2b,...,etc. QUESTION NUMBERS; 1- Define the difference between a Job Order Cost System and Process Cost System 2- Comment on how a combination of a 'Job Order Cost' system and 'Process Cost' ystem can be used for Lockhart/Gardner, LLP Law Firm with 100 lawyers to help: -Maximize profits b- Control costs c- Bill client for services (Law Firms bill on a Fixed Fee or Hourly Basis for Service) d- Advertise and promote services e-Determine what areas in the law firm to expand f- Determine productivity in various areas and by various lawyers for bonuses g- Determine an appropriate form of billing either by an hourly rate or a fixed fee 3- Research on the web, billing mechanism for the Law Firms. Consider each client as a separate cost center and anlayze the billing rates of each lawyer for client services compared to the cost for each lawyer. This can be accomplished as a Job Order System with each client having a separate analysis for services. In addition, consider certain servises as a Process for Process Cost anlaysis. These would be volume based services like: Real Estate Closings Mortgage Closings for Refinancing Real Estate Tax Appeals to Local Counties 888**

Explanation / Answer

Answer 1 :

Difference between Job Order Cost System and Process Cost System

A customised kind of work done on the basis of customer specific requirement & done in a single flow, each job is distinct entity for which cost is considered is generally called as Job order Cost System

Where identical product is produced in huge quantities & passes from one process to another, where final product of one process is raw material of another process & go on & this is called as process cost System.

Below are the main Differences:

Sr No.

JOB COSTING

PROCESS COSTING

1

Specific Customer Requirement

Standard Product

2

Cost is determined for each Job

Cost is determined process to process

3

WIP may not be arises in beginning or end of the year

WIP should be arises in beginning or end of the year

4

Cost is for single job & non- transferable

Cost is transferred from one process to another

Sr No.

JOB COSTING

PROCESS COSTING

1

Specific Customer Requirement

Standard Product

2

Cost is determined for each Job

Cost is determined process to process

3

WIP may not be arises in beginning or end of the year

WIP should be arises in beginning or end of the year

4

Cost is for single job & non- transferable

Cost is transferred from one process to another