Define the difference between a Job Order Cost System and Process Cost System 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: Maximize profits Control costs Bill client for services (Law Firms bill on a Fixed Fee or Hourly Basis for Service) Advertise and promote services Determine what areas in the law firm to expand Determine productivity in various areas and by various lawyers for bonuses 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 analyze 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 services as a Process for Process Cost analysis. These would be volume based services like: Real Estate Closings Mortgage Closings for Refinancing Real Estate Tax Appeals to Local Counties