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Job order costing is concern with short production,customer oriented demand for porducts,non homogenious products,
And proces cost is totaly with homogenious and big production of products.
Job costing involves the detailed accumulation of production costs attributable to specific units or groups of units.
Process Costing involves the accumulation of costs for lengthy production runs involving products that are indistinguishable from each other.
THE MAIN DIFFERENCE BETWEEN JOB COSTING AND PROCESS COSTING IS THAT IN JOB COSTING AN AVERAGING PROCESS IS USED TO COMPUTE THE UNIT COSTS OF PRODUCTS OR SERVICES
