“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...
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，鞋子等。计算这些一般类商品的...
Comparison of Cost Flows发布于 2023-05-27 18:24・IP 属地北京 财务管理 管理会计 赞同添加评论 分享喜欢收藏申请转载 写下你的评论... 还没有评论,发表第一个评论吧 推荐阅读 通俗易懂理解Flow Matching 一、通俗理解Flow Matching是什么算法Flow Matching 是一种用于机器...
成本会计里 jobing costing就是针对订单货物,每批货都按客户的要求,都是不一样的,算成本时都要分开按不同的成本算 process costing就是一直不停地在生产,默认所有的货物都一样,成本也一样 分析总结。 jobingcosting就是针对订单货物每批货都按客户的要求都是不一样的算成本时都要分开按不同的成本算结果...
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
管理会计双语人教版--Job-Order-Costing JobOrderCosting Chapter2 LearningObjective1 Distinguishbetweenjobordercostingandprocesscosting 2 CostAccountingSystems Gatherinformationtodeterminetheproductioncostperunit Helpmanagers:◦Setsellingpricesoprofitcanbeearned◦Computecostofgoodssold IncomeStatement ◦Computecostof...
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...
解析 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) 适用JIT生产型态.平常不累积在制品存货 .[会计] 分步成本计算法 threshold po... 结果一 题目 jobcosting and process costing怎样区分 有没有简单的办法 答案 process ...
The basic difference between the Job-order costing system and process costing is the breadth of the denominator: Here the statement is speaking about...Become a member and unlock all Study Answers Start today. Try it now Create an account Ask a questi...
Job costing, also known as job order costing, and process costing are cost accounting systems designed to help businesses keep track of all the costs they have to pay to produce a product or deliver a service. The type of costing method you use depends on the type of business you’re ...