Professional Documents
Culture Documents
JBCG
Introduction
Some companies manufacture products in
a continuous flow process or in batches of
output containing units that are identical.
In a job order system, costs are assigned
to specific jobs and, if possible, to the
units within the job. Process costing uses
an averaging technique to assign costs to
all units produced during the period.
Process Costing
Unit Cost = Prod Cost/Prod Quantity
Cost Accumulation
Production Quantity Cost Object
System
Job Order Small Specific customer’s
job
Ďakujem za počúvanie