Anew advertising agency serves a wide range of clients including manufacturers, restaurants, service businesses, department stores, and other retail establishments. the accounting system the advertising agency has most likely adopted for its record keeping in accumulating costs is:
a. relevant costing.
b. operation costing.
c. job-order costing.
d. process costing.

C. Job - order costing

Explanation:

Job - order costing -

It is used by the organization , when the goods and services of the organization are readily identifies by separate batches or units .

The agency that will advertise accumulates its cost through the client .

The method of job - order costing is the most apt system for a non - manufacturing firms .

Hence , from the data of the question , the correct answer is ( C ) Job - order costing .

in 2001, dell computer became the world’s largest personal computer vendor, continuing to

gain market share and post profits in an industry struggling with slumping sales and billions of

dollars in losses. dell sells 90% of its pcs directly to the final customer, largely bypassing the

reseller channel that accounts for most of the world’s pc sales. this direct customer relationship

is the key to dell’s business model, and provides distinct advantages over the indirect sales

model. dell’s direct relationship with the customer allows it to tailor its offerings to customer

needs, offer add-on products and services, and use the internet to offer a variety of customer

services. in addition, dell’s pcs are built to customers’ specifications upon receipt of an order,

giving dell additional advantages over indirect pc vendors who must try to forecast demand and

ship products based on those forecasts. dell’s direct sales and build-to-order model has achieved

superior performance in the pc industry in terms of inventory turnover, reduced overhead, cash

conversion, and return on investment (kraemer, et al., 2000).

explanation: