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...
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...
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....
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
▹Inabsorptioncostingallmanufacturingcostsareassignedto unitsofproducts. Typesofproductcostingsystems ▹Differenttechniquestocostsunitsareuseddependingonthe productionmethodemployedbytheorganisation. 10 ▹Wewilllookat: 1.Job-order/contractcosting 2.Processcosting ...
“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...
Systems Design: Process 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...
The accounting branch that deals with determining product costs is referred to as cost accounting. The two systems used in this accounting are job-order costing and process costing.Answer and Explanation: The difference between job-order costing and process costing is summarized below: Basis Job-...
(a) Describe the difference between job order costing and process costing systems. (b) Give examples. (a) Define activity-based costing. (b) How does activity-based costing work? What are the advantages and disadvantages of job order costing, process costing, and activity based costing ...
The questions in this assessment are on job-order vs. process costing. See how well you do answering multiple-choice questions on such things as conversion costs and equivalent units. Quiz & Worksheet Goals The quiz will test you on such things as: Product types that are most conducive fo...