Principles of Managerial Accounting · 免费预览
深入比较分批成本法与分步成本法
分批成本法与分步成本法在成本如何归集到产出上有所不同：分批成本法将成本追溯到每一批次，而分步成本法按部门计算平均成本，这些差异会贯穿于在产品、记录和报告中。
1. The fundamental divergence
The fundamental divergence
2. Work in process structure
Work in process structure
3. Records and reports
Records and reports
4. Where each wins
Where each wins
5. The core question
What question does each costing system answer about a cost?
6. Process WIP organization
In a process costing system, how is work in process organized?
7. Production cost report role
What record anchors a process costing system?
8. Cost movement between departments
In a two-department process system, what happens to cost when units move from Department 1 to Department 2?
9. Hybrid system name
A system applying process averaging to common stages and job tracing to custom stages is called ____ costing. One word.
10. Equivalent units concept
Process costing computes unit costs over ____ units, which adjust physical units for their stage of completion. One word.