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...
国王之手 CPA 注册会计师资格证持证人 Comparison of Cost Flows 发布于 2023-05-27 18:24・北京 财务管理 管理会计 关于作者 国王之手 CPA MBA 财管会计 CPA 注册会计师资格证持证人 回答 文章 关注者
Job-OrderCostingand Process-CostingSystems Copyright©2014PearsonEducation,Inc.publishingasPrenticeHall 14-3 Chapter14LearningObjectives 1.Distinguishbetweenjob-ordercostingandprocess costing. 2.Preparesummaryjournalentriesforthetypical transactionsofajob-ordercostingsystem. ...
其中,Job Costing(作业成本法)和Process Costing(流程成本法)是两种常用的成本计算方法,它们各自适用于不同的生产环境和需求。以下是这两种方法的详细对比: 一、定义及应用场景 Job Costing 定义:作业成本法是一种将生产成本直接追溯至特定作业或项目的成本计算方法。它关注每个独立作业的成本构成,包括直接材料、直接...
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...
A final benefit of job order costing is accurate cost allocation, tracking andcontrol. Job costing systems record all project expenses and help prevent cost overruns by comparing actual costs to the budget. In other words, it provides insights into project costs so businesses can improve efficiency...
▹Inabsorptioncostingallmanufacturingcostsareassignedto unitsofproducts. Typesofproductcostingsystems ▹Differenttechniquestocostsunitsareuseddependingonthe productionmethodemployedbytheorganisation. 10 ▹Wewilllookat: 1.Job-order/contractcosting 2.Processcosting ...
first-out (FIFO) process-costing method 先进先出分步法single product process costing 单一产品分步成本计算process costing of product 产品成本核算的分步法weighted average process costing method 加权平均分步计算法job costing基本释义[会计] 分批成本计算[会计]分批成本计算job order costing[会计] 工...
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...
(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 s...