Respuesta :

Answer:

The two main types of cost accounting systems for manufacturing businesses are the PROCESS cost system and the JOB ORDER cost system.

Explanation:

Accountants that use the job order cost system determine the production costs for each lot or order of products that are manufactured. it is normally used when the units produced are not standard or uniform. i.e. the company manufactures different types of products.

Accountants use the process cost system when the company manufactures standard or uniform units of production. E.g. a company that produces one type of battery for cellphones.