Job Costing means the costs encountered for each job while Process Costing means the costs encountered for different departments.2. In the case of Job Costing, a final cost value can be calculated in advance while in Process Costing, the final cost value is calculated only at the end of the entire process.3. The important documents needed to perform job costing are very different from those needed for process costing.4. Job Costing is generally used by industries that manufacture customized and heterogeneous products, while Process Costing is used by industries involved in mass production of homogeneous products. In conclusion, both methods have differences and advantages depending on the specific sector for which the company operates. Job Costing is intended for heterogeneous products that can be customized and modified based on many iterations of the production line, while Process Costing is intended for more homogeneous products, which have a consistent and continuous process in its large-scale development.