These two spreadsheets present, by way of example, Order Costing (or by Orders) and Process Costing. First, it is necessary to distinguish between Production by Order and what is Continuous Production. Production by Order occurs when a company produces to meet orders, or produces for later sale, following internal production strategies. Companies that can adopt this style of production are, for example: furniture industries, construction companies and clothing manufacturers. Service industries that can be classified in the Production by Order group are, for example: consultancies, audits, engineering, planning, architecture and design offices. Continuous Production occurs when the process company produces the same products continuously, and produces for stock. For example: mining, petrochemical, cement, food, alcohol and sugar industries. Service industries that can be classified in the Continuous Production group are, for example: basic sanitation, telephone or electric power companies.
 Note: The spreadsheets available for download are based on references from blog posts and should be viewed only as supplementary study material. We do not offer support for technical questions regarding the theoretical content of the spreadsheets. This material does not exempt the user from adequate monitoring by a professional in order to obtain greater reliability, both in execution and in calculations.