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...
Job-OrderCostingand Process-CostingSystems Copyright©2014PearsonEducation,Inc.publishingasPrenticeHall 14-3 Chapter14LearningObjectives 1.Distinguishbetweenjob-ordercostingandprocess costing. 2.Preparesummaryjournalentriesforthetypical transactionsofajob-ordercostingsystem. ...
“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...
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...
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...
In managerial accounting, there are two general types of costing systems to assign costs to 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...
1) A cost driver is a factor, such as machine-hours, beds occupied, computer time, or flight-hours, that causes direct costs. Answer: FALSE 2) Job-order costing systems often use allocation bases th…
(a) Describe the difference between job order costing and process costing systems. (b) Give examples. How does a job order system differ from a process costing system? Describe the steps in job order costing. Provide some good examples of : a. Job order system. b. Process costing s...