Final answer:
The main benefits of using computerized source documents for job cost records include increased accuracy, improved efficiency, and better organization, which contribute to effective job cost control and management.
Step-by-step explanation:
The main advantages of using computerized source documents for job cost records are multiple. First, there is an improvement in the accuracy of the records, allowing managers to receive instantaneous feedback to control job costs more effectively.
Secondly, computerization brings about enhanced efficiency in data entry and plays a significant role in reducing human errors that are common with manual processing. Finally, there is the advantage of having improved organization and accessibility of job cost information, which simplifies both the management and the tracking of costs associated with particular jobs or projects.