Question
जॉब लागत निर्धारण विधि
Answer :
Word Count : 251
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जॉब लागत निर्धारण विधि वह प्रणाली है जिसमें प्रत्येक कार्य, आदेश या परियोजना की लागत को अलग-अलग निर्धारित किया जाता है। इस विधि का उपयोग उन उद्योगों में किया जाता है जहाँ उत्पादन ग्राहक के विशेष आदेश के अनुसार किया जाता है और प्रत्येक कार्य की प्रकृति, समय तथा संसाधनों की आवश्यकता अलग होती है। इसमें प्रत्येक जॉब के लिए एक जॉब लागत पत्र (Job Cost Sheet) तैयार किया जाता है, जिसमें प्रत्यक्ष सामग्री, प्रत्यक्ष
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