Principles of Managerial Accounting · 免费预览
分批成本法与分步成本法之比较
分批成本法适用于定制生产或批量生产，按单个作业归集成本；而分步成本法则在连续生产相同产品的过程中对成本进行平均，生产方式决定了二者的选择。
1. Two costing systems, one goal
Two costing systems, one goal
2. The job cost sheet
The job cost sheet
3. Process costing's averaging
Process costing's averaging
4. Decision factors
Decision factors
5. Job costing fit
Which production environment fits job order costing?
6. Process costing fit
Which company would use process costing?
7. Job cost sheet contents
What does a job cost sheet accumulate? Use the figures from the worked example in this lesson and state the result in the requested units.
8. Work in process composition
In a job order system, what does the work in process inventory balance equal?
9. Process costing unit cost
Process costing computes unit cost by dividing total departmental cost by total ____ produced. One word.
10. Hybrid example
A company might use job costing for custom work and process costing for its standard line, a combination called ____ costing. One word.