Comment on how a combination of a 'Job Order Cost' system and 'process cost' system can be used for Lockhart/Gardner, LLP Law Firm with 100 lawyers to help:

a-Maximize profits

b- Control costs

c- Bill client for services (Law Firms bill on a Fixed Fee or Hourly Basis for Service)

d- Advertise and promote services

e- Determine what areas in the law firm to expand

f- Determine productivity in various areas and by various lawyers for bonuses

g- Determine an appropriate form of billing either by an hourly rate or a fixed fee

Research on the web, billing mechanism for the Law Firms.

Consider each client as a separate cost center and anlayze the billing rates of each lawyer for client services compared to the cost for each lawyer. This can be accomplished as a Job Order System with each client having a separate analysis for services.

In addition, consider certain servises as a Process for Process Cost anlaysis. These would be volume based services like:

- Real Estate Closings

- Mortgage Closings for Refinancing

- Real Estate Tax Appeals to Local Counties.