管理会计分析题.docxVIP

Job order costing process costing When to use job order process costing - Job order costing: For companies that manufacture batches of unique products or specialized services. Like accounting firms, building constructors. More prevalent（流行） with service-base economies and ERP systems. - Process costing: For companies that produce identical units through a series of processes. Accumulates costs of each process needed to complete the produce Absorption variable costing Difference between absorption variable costing Absorption costing: assign both variable and fixed costs to products GAAP req