[Short answer]: the difference between job costing and job cost management over traditional cost accounting methods

1, the object of cost management: traditional cost management is mainly the product; and job costing method includes not only the product, but also the job.

2, the focus of attention: the former focus on cost; the latter focus on operations.

3, the division of responsibilities: the former is generally to the department (or production line) as the responsibility center, to the department's controllable costs as the object; the latter to the operation and related operations to the formation of the value chain to the division of responsibilities to the value chain as the responsibility of the control unit, and the value chain is beyond the boundaries of the department.

4, the choice of control standards: the former to the reality of the enterprise may reach the level as a control standard, and this standard is relatively stable, is the reality of the enterprise may reach, rather than the highest level of standards; the latter to the actual operational capacity (without taking into account the reality of inefficiency and technical failures, sub, scrap, abnormal stoppages, etc., the highest level of output may be achieved) cost

5, the determination of the assessment object, rewards and penalties for the realization of the way: the former to whether to achieve the standard and the degree of achievement of the standard as the basis for assessment, the department and the relevant person responsible for the realization of the rewards and penalties; the latter to continue to eliminate the waste of the results achieved by the degree of close to the optimal standard as a result of the performance of the achievement of the performance of the financial indicators can be used, can be used to measure the non-financial indicators of the operational chain of a variety of operations. The performers of the various operations in the operation chain, i.e., the "team" ("not" a department or a responsible person), are rewarded and penalized.

6, the attitude towards non-value-added costs: the former ignores the sad value-added costs; the latter attaches great importance to non-value-added costs and focuses on the continuous elimination of non-value-added costs.