Job Costs indicate the costs incurred for each individual job while Process Costs indicate the costs incurred for different departments.2. In the case of Job Costing, the final value of costs can be calculated in advance, while in Process Costing, the final value of costs is calculated only at the end of the complete process.3. The important documents needed to carry out Job Costing are very different from those needed for Process Costing.4. Job Costing is generally used by industries that produce customized and heterogeneous products, while Process Costing is used by industries involved in the mass production of homogeneous products. In conclusion there are differences and advantages of both methods regarding the specific sector for which the company operates. Job Costing is for heterogeneous products that can be customized and modified over many iterations of the production line, while Process Costing is for more homogeneous products, which have a consistent and continuous process in its large-scale development.