Costing method means way or system usage so as to arrange the cost for an organization is distributed to two categories. Job costing or Terminal costing gathers cost and accumulates jobs, contract or order of works. There are three sub-classes of job costing which are consisted of contract costing, cost plus contract and batch costing. According to Dosen (2014) other category is process costing. Process costing method associated to the continuation of operational costing process by way of the product and service process. There are four sub-classes of process costing which are composed of operation costing, operating costing, output costing and multiple costing. Moreover, there are five costing techniques. Uniform costing connects to adopt and apply costing uniformly.