Process Costing and Hybrid Product Costing Systems参考.pptVIP

Process Costing and Hybrid Product-Costing Systems Comparison of Job-Order Costing and Process Costing Comparison of Job-Order Costing and Process Costing Comparison of Job-Order Costing and Process Costing 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 costing Costs accumulated by department or process. Work in process has a production report for each batch of products. A few identical, low cost products. Units continuously produced for inventory in automated process. Pr