Essay: Application of Job Order Cost System

Sample Essay

The thread posted regarding use of job order costing in Sprinturf is quite effective as it explains application of job order costing in Sprinturf based on three main cost categories of direct material, direct labor and overhead. The thread is quite concise and concrete in identifying the various costs in each category. The overall analysis of the thread is presented with respect to strengths and weaknesses. An overview of the thread reflects a strong structure of sentences and a continuous flow and effective organization of paragraphs where ideas have been organized in an orderly fashion. This structure helps the reader in identifying the basic concepts and issues discussed within the thread.

The introductory paragraph of the thread presents the nature operations in Sprinturf which helps during identification phase of cost elements. The application of Job Order Costing in Sprinturf is discussed quite effectively by identifying various cost components in categories of direct material, direct labor and overheads. Direct material costs have been analyzed comprehensively and are linked to installation and implementation of turf solutions at sites for customers. Additional direct material costs for using coconut fibers and ceramics in other infill systems of Sprinturf have also been identified (Sprinturf, 2009).

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