Yaser A. Jasim, Ali Jalal Awqati, Russel A. Hussen, Nurul Izzah Lubis


In the use of job cost data from Erbil's leading bakery store, this research empirically examines item price conduct both before and after a shift in the costing scheme for work orders.  Since direct material expenses are charged individually and labor costs are fixed, this business varies only by a minimal percentage of the labor costs.  The main finding is that assigned fixed work expenses, even after monitoring for work quantity and quality specifications, are important in explaining differences in short-term prices. The findings also demonstrate that pricing conduct has altered as a result of the work costing system change.  After the change, prices are more dependent on the full cost calculated based on the system, although marketing managers were not informed of any cost estimates when bidding for jobs.


Kata Kunci

Job Cost System; Data Analysis and Design; Product Costing

Teks Lengkap:



Steven L. Streimer and Bridgette Bienacker, (2017), “Principles of Job Costing”, Chantilly,

Aisha P., (2015), “Job Costing: Meaning and Features of Cost Accounting”, Accounting Notes Institute.

Srikant M. Datar and Madhav V. Rajan, (2018), “Horngren's: Cost Accounting A Managerial Emphasis”, 16th Edition, Pearson, NY, USA.

Noblett, Jackie, (2010), “Conversations with Nexamp management," Boston Business Journal.

Denisia Gheorghina and Mihaela Ioana, (2009), "Job-Order Costing Versus Process Costing”, Universitatea Aurel Vlaicu.

Steven M. Bragg, (2016), “Cost Accounting Fundamentals: Essential Concepts and Examples”, 5th Edition.

Banker, Rajiv & Chang, Hsihui & ou, Chin & Wu, Anne, (2000), “Job Costing and Pricing: Empirical Evidence from a Printing Company”, National Chengchi University, Taipei, Taiwan, ROC.

Thabit H Thabit, Yaser A Jasim, (2016), “The Role of Environmental Accounting Disclosure to Reduce Harmful Emissions of Oil Refining Companies”, The 3rd International Conference on Energy, Environment, And Applied Science, Ishik University, Erbil, Iraq.

Harith A. Dawood, Yaser A Jasim and Thabit H Thabit, (2015), “Proposed Approach to Apply Green Balanced Scorecard at Iraqi Environment”, 2nd International Conference on Ecology, Environment and Energy.

Thabit, Thabit H., and Jasim, Yaser A., (2017), “Applying IT in Accounting, Environment, and Computer Science Studies," LAP- Lambert Academic Publisher, Germany.

Alaa Salam Jameel and Mohammed Abdul-Aziz Ahmad, (2018), “Factors Affecting on Job Satisfaction among Academic Staff”, Polytechnic Journal, Vol. 8, No. 3, Iraq.

Yazen N. Mahmood, Manaf B. Raewf and Zaid S. AL- Hamadany, (2019), “A Study on the Perceptual Relationship between Overtime and Output: Case Study of Knowledge University”, Cihan University-Erbil Journal of Humanities and Social Sciences, Vol. 3, No. 1, pp. 27-31.

Amjad Sabir Al-Dalawi, 2015, “Activating Accounting Information System in Light of Electronic Trade in Iraq”, AL-Anbar University journal of Economic and Administration Sciences, Vol. 7, Issue 13, pp. 431-462.



  • Saat ini tidak ada refbacks.


Kantor Redaksi Accumulated Journal (Accounting and Management Research Edition Journal).

Gedung LPPM Lt2, Kampus Universitas Potensi Utama. Jl. K.L. Yos Sudarso Km 6,5 No.3-A Telp. (061) 6640525 Ext. 214 Tanjung Mulia Medan 20241