Mapa mental
C5 : PROCESS COSTING
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C5 : PROCESS COSTING
system where unit cost obtained by assign total cost to similar output
Unit costs = total costs/ units of output
Each product receive similar materials, labor, and overhead costs
VS JOB COSTING
- individual jobs use different quantities of resources
calculate an average production cost for all units produced
PRODUCING DEPART. has their own WIP account
- goods completed, transferred next depart.
- goods completed, transferred next depart.
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- Mapa Mental sobre C5 : PROCESS COSTING, criado por Qistina Azhar em 17-03-2019.
- Criado por
- Qistina Azhar
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