Required information Learning Objective 16-A1: Illustrate a hybrid costing system and analyze process system yield. A hybrid costing system contains features of both job order and process costing systems. Generally, certain direct materials are accounted for by individual products as in job order costing, but direct labor and overhead costs are accounted for similar to process costing. Illustrate a hybrid costing system and analyze process system yield. Knowledge Check 01 What is the best rationale for why many companies use a hybrid costing system? Knowledge Check 01 What is the best rationale for why many companies use a hybrid costing system? Job order costing systems have proven to be ineffective in costing individual customer needs. Process costing systems have proven to be ineffective in costing standardize processes. Companies are increasingly trying to standardize processes while attempting to meet individual customer needs. Companies are increasingly trying to apply more inexpensive costing systems to meet customer needs, Required information Learning Objective 16-A1: Illustrate a hybrid costing system and analyze process system yield. A hybrid costing system contains features of both job order and process costing systems. Generally, certain direct materials are accounted for by individual products as in job order costing, but direct labor and overhead costs are accounted for similar to process costing. Illustrate a hybrid costing system and analyze process system yield. Knowledge Check 01 What is the best rationale for why many companies use a hybrid costing system? Knowledge Check 01 What is the best rationale for why many companies use a hybrid costing system? Job order costing systems have proven to be ineffective in costing individual customer needs. Process costing systems have proven to be ineffective in costing standardize processes. Companies are increasingly trying to standardize processes while attempting to meet individual customer needs. Companies are increasingly trying to apply more inexpensive costing systems to meet customer needs