Explicating production cost by job costing in printing company

The first part of this research describes general approaches to cost allocation. The cost of a product or service consists of three elements. These are direct worker's costs, direct raw material and general production costs. As a consequence of technological developments and fast changes at the production surrounding, within the components of product, service cost while the cost of direct worker's pay is decreasing, the ratio of general production costing is increasing. The purpose of this research being the rational improvement in the printing shops which operete with variable job orders and production parties, the best fitting costing system has been identified and applied in the class firm for the costing of a particular product. Key Words: Printing Shops, General Approaches to Cost Allocation, Direct Worker's Costs, Direct Raw Materical, General Production Costs.