国王之手 CPA 注册会计师资格证持证人 Comparison of Cost Flows 发布于 2023-05-27 18:24・北京 财务管理 管理会计 关于作者 国王之手 CPA MBA 财管会计 CPA 注册会计师资格证持证人 回答 文章 关注者
您好。我在美国学习，会计专业。job order costing 是指顾客所选定具有特殊要求的商品成本。例如，波音飞机。航空公司订阅波音飞机时有自己对飞机配置型号以及机内设施的具体要求。波音公司按照这个具体要求制造飞机并核算其成本。与之相反，process costing是指一般类商品，既顾客没有特殊要求的商品。例如衣服...
1.Job-ordercosting 0% 2.Processcosting 100% 3.Ihavenoidea! 0% Join:vevox.appID:XXX-XXX-XXXPOLLOPEN Whichmethodincludesoverheadsin thecostofunitsproduced? 1Job-ordercosting 11.11% 2Processcosting 5.56% 3Theybothdo 83.33% 4Neither 0% 5Ihavenoidea! 0% Learningobjectives ▹Explainandapplyjob...
你说的是 job-order costing吧，是分批成本法，process costing 分步成本发 最简单的区分就是后者适用于大批量，且每批订单生产成本相差不大的产品。像食用油，食品 process costing基本释义 [会计] 分步成本计算网络释义 [会计] 分步成本制分步成本制(Process Costing) 逆溯成本制(Backflush Costing)...
Similarities Between Job-Order and Process Costing Both systems assign material, labor and overhead costs to products and they provide a mechanism for computing unit product costs. Both systems use the same manufacturing accounts, including Manufacturing Overhead, Raw Materials, Work in Proc...
Answer and Explanation:1 The correct answer is optiona. cost accounting systems. Job-order and process costing are both cost accounting systems. Job order costing compute the...
products or services that the company provides: “job order costing” and “process costing.” Job order costing is used in situations where the company delivers a unique or custom job for its customers. Every customer is treated uniquely and delivered products to specifically suit their individual...
Process-CostingSystems Copyright©2014PearsonEducation,Inc.publishingasPrenticeHall 14-3 Chapter14LearningObjectives 1.Distinguishbetweenjob-ordercostingandprocess costing. 2.Preparesummaryjournalentriesforthetypical transactionsofajob-ordercostingsystem.
其中,Job Costing(作业成本法)和Process Costing(流程成本法)是两种常用的成本计算方法,它们各自适用于不同的生产环境和需求。以下是这两种方法的详细对比: 一、定义及应用场景 Job Costing 定义:作业成本法是一种将生产成本直接追溯至特定作业或项目的成本计算方法。它关注每个独立作业的成本构成,包括直接材料、直接...
“Job order costing”是指分批成本计算方法,亦称订单法,它是以产品的批别(或定单)为计算对象,归集费用,计算产品成本的一种方法。分批法一般适用于单件小批生产类型的企业,例如船舶制造、重型机械制造以及精密仪器、专用设备生产企业,对于新产品的实质、工业性修理作业和辅助生产的工具模具制造等也可以采用分批法计算成...