<![CDATA[This study aims to analyze the comparison between Job Order Costing and Process Costing systems in assessing production cost efficiency through a Systematic Literature Review (SLR) approach. The method used is a Systematic Literature Review (SLR) with the PRISMA protocol. Literature search was conducted on Google Scholar and Publish or Perish from 2018-2024. From an initial 52 articles, 12 main articles that met the inclusion criteria were selected for content analysis and comparative analysis. The synthesis results show a fundamental difference in the HPP calculation mechanism. Job Order Costing accumulates costs per order (heterogeneous) using the Job Order Cost Sheet and produces specific costs. Process Costing accumulates costs per department (homogeneous) using Production Cost Reports and equivalent units and produces average costs. In efficiency assessment, Job Order Costing shows lower cost variance (3-7%) due to detailed tracking per order, while Process Costing shows 7-12% variance due to the averaging effect. This article concludes that no system is absolutely superior. Production cost efficiency is achieved when the chosen system fits the production characteristics. Job Order Costing is more relevant for custom products and Process Costing is more relevant for mass products.]]>
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