ch11processcos茄ting.pptVIP

ch11 Process costing 分步成本法 Topic list ? The basics of Process Costing ? Framework for dealing with process costing ? Losses with scrap value ? Losses with a disposal cost ? Valuing closing work in progress ? Valuing opening work in progress: FIFO method ? Valuing opening work in progress: weighted average cost method Topic1 The basics of Process Costing Process costing is a costing method used where it is not possible to identify separate units of production, or jobs, usually because of the continuous nature of the production processes involved. 1.1 features of process costing (1)The o