Applying the Job Costing Method in Calculating Costs of Printing Enterprises

The job costing method is performed by recording detailed information about each individual product or small group of similar products. This method is often applied in businesses with single products and services such as orders, or products with large value or size. This article presents theory on the method of determining job costs in manufacturing enterprises. At the same time, the article presents the results of research on the current status of pricing in printing enterprises and presents the current status of product pricing in printing enterprises. The article also offers solutions to improve the calculation of product prices in printing enterprises in accordance with the production and business activities of printing enterprises. Applying job costing method to each order contributes to providing information about the production cost of the order, helping administrators have information to make decisions about orders.