分批成本制度18.ppt

Job Order Costing分批成本制度;Learning Objective 1;建立成本會計制度之觀念Building-Block Concepts of Costing Systems;建立成本會計制度之觀念Building-Block Concepts of Costing Systems;建立成本會計制度之觀念Building-Block Concepts of Costing Systems;建立成本會計制度之觀念Building-Block Concepts of Costing Systems;主要成本標的：產品與部門;Learning Objective 2;分批與分步成本制度Job-Costing and Process-Costing Systems;分批與分步成本制度Job-Costing and Process-Costing Systems;服務業、買賣業與製造業之分批成本制度舉例;服務業、買賣業與製造業之分步成本制度舉例;製造業之實際成本制Actual Costing in Manufacturing;Learning Objective 3;分批成本制度之一般方法General Approach to Job Costing;分批成本制度之一般方法General Approach to Job Costing;分批成本制度之