Job order costing information helps support man¬ agement decision making by

• assisting managers in their planning, controlling, decision making, and performance evaluating functions.

• allowing managers to trace costs associated with specific current jobs to better estimate costs for future jobs.

• providing a way by which managers can better control the costs associated with current pro¬ duction, especially if comparisons with budgets or standards are used.

• attaching costs correctly to jobs that are con¬ tracted on a cost-plus basis.

• highlighting those jobs or types of jobs that are most profitable to the organization.

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