亨格瑞成本与管理会计(第16版) 课件Chapter 18 Process Costing.pptx

亨格瑞成本与管理会计(第16版) 课件Chapter 18 Process Costing.pptx

CostAccountingSeventeenthEdition,GlobalEditionChapter18ProcessCostingCopyright?2021PearsonEducationLtd.

LearningObjectives(1of2)18.1Identifythesituationsinwhichprocess-costingsystemsareappropriate18.2Understandthebasicconceptsofprocess-costingandcomputeaverageunitcosts18.3Describethefivestepsinprocess-costingandcalculateequivalentunits18.4Usetheweighted-averagemethodandfirst-in,first-out(FIFO)methodofprocesscosting

LearningObjectives(2of2)18.5Applyprocess-costingmethodstosituationswithtransferred-incosts18.6Understandthe

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