Job

costing is used when each unit of output is identical, and process costing

deals with unique products.

Job costing is used by manufacturing industries, and process

costing is used by service industries.

Process costing is used when each unit of output is identical, and

job costing deals with unique products not produced in batches.

Job

costing is used when each unit of output is identical and not produced in

batches, and process costing deals with unique products produced on large

scale.