» Từ khóa: process costing

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Lecture Managerial accounting (14/e) - Chapter 4: Process costing

Managers need to assign costs to products to facilitate external financial reporting and internal decision making. This chapter illustrates an absorption costing approach to calculating product costs known as process costing.

17 p fbu 23/06/2016 165 2

Từ khóa: Managerial accounting, Lecture Managerial accounting, Financial statement, Profitability analysis, Process costing, Comparing job-order
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.

30 p fbu 23/02/2016 204 2

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

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