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A job-order cost system is primarily utilized for accounting purposes by identifying and tracking the costs associated with specific units or batches of products. This system is most effective in environments where products are customized or produced in distinct batches, allowing for precise allocation of costs, including materials, labor, and overhead, to individual jobs. Each job or order can have unique requirements, making it essential to capture the costs accurately in real time.

This method of costing enables businesses to assess profitability on a job-by-job basis, analyze the efficiency of production processes, and provide detailed pricing information for quotes. By focusing on individual units, the job-order cost system supports better financial planning and decision-making specific to each product or project, which is crucial for industries like manufacturing, construction, and professional services.

Other options do not align with the core purpose of a job-order cost system. Accounting costs for entire years represents a broader view not tailored to individual jobs. Calculating labor costs for each department lacks the specificity of job-based tracking as it focuses more on departmental averages rather than on specific job-related expenses. Finally, assessing overall company profits, while important for financial analysis, goes beyond the scope of a job-order system which is concerned with the granular tracking of costs for distinct jobs rather than generalized