Lecture Management accounting: An Australian perspective: Chapter 5 - Kim Langfield-Smith

Chapter 5 introduce the process costing and operation costing. Learning objectives of this chapter: Process costing at Spritz, Process costing with work in process inventories, process costing using the weighted average method, process costing using the FIFO method, process costing and spoilage, operation costing, other issues in process costing.

Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Process costing, Operation costing, Product costing systems