Job order costing system would best fit the needs of a company that makes:

Step 1: Define the Problem

Identify the type of company that would benefit most from a job order costing system.

Step 2: Break Down the Problem

1. Understand what a job order costing system is.
2. Identify the characteristics of companies that use this system.

Step 3: Apply Relevant Concepts

• Job Order Costing System: This system is used to allocate costs to specific jobs or orders. It is ideal for companies that produce unique, custom products or services where each job can have different costs associated with it.

Step 4: Analysis, Verify and Summarize

• Companies that produce custom products or services, such as construction firms, custom furniture manufacturers, or specialized equipment producers, typically use job order costing. This is because each job can vary significantly in terms of materials, labor, and overhead costs.

Final Answer

A job order costing system would best fit the needs of a company that makes custom, unique products or services, such as a custom furniture manufacturer or a construction company.