cost accounting hmcost1epptch05讲义教材.pptVIP

? 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 5-* Introduction to Cost Accounting Maryanne M. Mowen and Don R. Hansen 5-* 1 Characteristics of the Production Process Manufacturing Firms versus Service Firms Four qualities of a service. Intangibility refers to the nonphysical nature of services. Inseparability means that the production and consumption of the service happen at the same time. Heterogeneity refers to greater variation in the performance of services than production of pro