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- Process_costing abstract "Process costing is an accounting methodology that traces and accumulates direct costs, and allocates indirect costs of a manufacturing process. Costs are assigned to products, usually in a large batch, which might include an entire month's production. Eventually, costs have to be allocated to individual units of product. It assigns average costs to each unit, and is the opposite extreme of Job costing which attempts to measure individual costs of production of each unit. Process costing is usually a significant chapter. it is a method of assigning costs to units of production in companies producing large quantities of homogeneous products.Process costing is a type of operation costing which is used to ascertain the cost of a product at each process or stage of manufacture. CIMA defines process costing as "The costing method applicable where goods or services result from a sequence of continuous or repetitive operations or processes. Costs are averaged over the units produced during the period".Process costing is suitable for industries producing homogeneous products and where production is a continuous flow. A process can be referred to as the sub-unit of an organization specifically defined for cost collection purpose.".
- Process_costing wikiPageID "2870761".
- Process_costing wikiPageRevisionID "600807116".
- Process_costing hasPhotoCollection Process_costing.
- Process_costing subject Category:Management_accounting.
- Process_costing comment "Process costing is an accounting methodology that traces and accumulates direct costs, and allocates indirect costs of a manufacturing process. Costs are assigned to products, usually in a large batch, which might include an entire month's production. Eventually, costs have to be allocated to individual units of product. It assigns average costs to each unit, and is the opposite extreme of Job costing which attempts to measure individual costs of production of each unit.".
- Process_costing label "Process Costing".
- Process_costing label "Process costing".
- Process_costing label "総合原価計算".
- Process_costing sameAs Process_Costing.
- Process_costing sameAs 総合原価計算.
- Process_costing sameAs m.08831c.
- Process_costing sameAs Q748380.
- Process_costing sameAs Q748380.
- Process_costing wasDerivedFrom Process_costing?oldid=600807116.
- Process_costing isPrimaryTopicOf Process_costing.