COST04Job Order Costing(成本管理会计-复旦, 洪剑鞘).pptVIP

Job Order Costing Chapter 4 Introduction How much does it cost? Managers ask this question for many purposes, including formulating overall strategies, product and service-emphasis decisions, and pricing decisions. This chapter presents basic concepts of job costing. Learning Objectives Describe the building block concepts of costing systems Distinguish between job costing and process costing Outline a seven-step approach to job costing Distinguish actual costing from normal costing Learning Objectives Track the flow of costs in a job-costing system Prorate end-of-period under- or overallocate