Hello, I was given "The Boeing Company" for a Cost Accounting project and in theory, we learn that such a company employs the Job Costing System. However, according to this [1]article,Boeing uses the...

Hello,

I was given "The Boeing Company" for a Cost Accounting project and in theory, we learn that such a company employs the Job Costing System.

However, according to this [1]article,Boeing uses the Process Costing System in practice.

The rationale being to improve the firm’s ability to manage costs by linking the costs to processes where there was management responsibility rather than to overhead pools used only in product costing. Under the prior job costing system, much of total manufacturing cost was buried in overhead pools so it is impossible to identify the costs of benefits of systems changes, or the effect of new technologies. The objective of the new process costing system was to provide better information on costs by linking them to production processes rather than to overhead cost pools.

Hence, my question is which cost accounting system is easier to justify, Process or Job.

Thanks in advance!

Cheers!