ProcessCostingandHybridProductCostingSystems幻灯片.pptVIP

Process Costing and Hybrid Product-Costing Systems ;Comparison of Job-Order Costing and Process Costing;ProcessCosting;Job-order costing Costs accumulated by the job. Work in process has a job-cost sheet for each job. Many unique, high cost jobs. Jobs built to customer order.;Process Cost Flows; Raw Materials;Process Cost Flows;Direct Labor;Process Cost Flows;Process Cost Flows;Process Cost Flows;Finished Goods;Process Costing;Process Costing;Direct Material;Direct Material;Equivalent Units: A Key Concept;Equivalent Units Example; For the current period, Jones started 15,000 units and