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...
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 通俗易懂的Flow Matching原理解读(附核心公式推导和源代码) 一、前言随着SD3、Flux、MovieGen等...
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
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....
▹Inabsorptioncostingallmanufacturingcostsareassignedto unitsofproducts. Typesofproductcostingsystems ▹Differenttechniquestocostsunitsareuseddependingonthe productionmethodemployedbytheorganisation. 10 ▹Wewilllookat: 1.Job-order/contractcosting 2.Processcosting ...
Job-CostingandProcess-CostingSystems 系统标签: costingjobprenticepearsonoverheadcosts Copyright©2014PearsonEducation,Inc.publishingasPrenticeHall 14-1 Copyright©2014PearsonEducation,Inc.publishingasPrenticeHall 14-2 Chapter14 Job-OrderCostingand Process-CostingSystems Copyright©2014PearsonEducation,Inc.publi...
Job-order costing would be most appropriate for which of the following products, and why? Cookies, since the raw materials can spoil. Oil refining, since the product is produced in large volume. Soft drinks, since the product has a long shelf life. ...
“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...
How does a job-order costing system differ from a process costing system? How do job order and process costing systems, as well as their related valuation methods differ? (a) Describe the difference between job order costing and process costing systems. (b) Give examples. What are ...
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...