管理会计(英文版)课后习题答案(高等教育出版社)chapter 5.docVIP

管理会计（高等教育出版社） 于增彪（清华大学） 改编 余绪缨（厦门大学） 审校 CHAPTER 5job-order costing questions for writing and discussion 1. Job-order costing accumulates costs by jobs, and process costing accumulates costs by processes. Job-order costing is suitable for operations that produce custom-made products that receive different doses of manufacturing costs. Process costing, on the other hand, is suitable for operations that produce homogeneous products that receive equal doses of manufacturing costs in each process. 2. Cost drivers are those factors that drive or cause the consumption of overhead. Knowing what dri