Discuss the similarities and differences between the job order costing and the process costing systems. Identify the types of industries/companies that would use these systems for their organizations and the rationale for their decisions. "The traditional costing system tends to place too much reliance on unit-level allocation bases which result in over-costing high volume products and under-costing low volume products. This can lead to adverse decisions on product costing and pricing. To address this issue, some authors have suggested using the Activity Based Costing method