A new client owns and operates of manufacturing business. The client needs to set up a proper cost accounting system (e.g., job order cost, process cost, and ABC) for the business. This client is seeking general advice as to which type of system is appropriate for the business.

#1. What are the benefits and disadvantages of each system?

#2. Let's assume the client is a commercial landscape designer and contractor. Which type of system would you recommend and why?