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...
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
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...
“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...
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.” Many companies instead utilize a normal costing system to obtain a close approximation of costs on a timelier...
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...
Process costing handles the same types of manufacturing costs as job order costing. Both systems deal with tracking how manufacturing costs such as direct materials, direct labor, and overhead flow through work-in-process to finished goods and finally, when the goods are sold, to cost of goods...
JobOrderCosting ProcessCosting 4 LearningObjective2 Recordmaterialsandlaborinajobordercostingsystem 5 FlowofCosts Ledgeraccounts Job1JobCostRecord DirectmaterialsDirectlaborManufacturingoverhead Workinprocessinventory CostsincurredinJob1 Finishedgoodsinventory CostsofCompletedJob1 ...
To implement her process costing system, she computes the cost per specific unit produced. Each type of product produced will have a slightly different cost total. Just as shown with job costing, Hannah has to create a budget with assumptions about costs. Maybe see clothing half the budget ...
How might you apply direct labor costs under Job Order versus Process Costing? What are the main differences between job, process, and activity-based costing? Question A What is the difference between operations costing and a process costing system? How does a company decide whether to use...