Apa yang dimaksud dengan Job Costing?

Accumulation of costs by specific jobs, contracts, or orders. This costing method is appropriate when direct costs can be identified with specific units of production. Where does the budget come from? The budget is nothing more than the "estimate" that was created by the estimator when this marvelous visionary calculated the expected costs for the job, line by line, phase by phase, from start to finish, for the job.