文档介绍:该【成本与管理会计4 】是由【胜利的喜悦】上传分享,文档一共【45】页,该文档可以免费在线阅读,需要了解更多关于【成本与管理会计4 】的内容,可以使用淘豆网的站内搜索功能,选择自己适合的文档,以下文字是截取该文章内的部分文字,如需要获得完整电子版,请下载此文档到您的设备,方便您编辑和打印。JobCosting?…Severalkeypointsfrompriorchapters:CostObjects-includingresponsibilitycenters,departments,customers,products,–materialsandlaborIndirectcostsandallocation-overhead…logicallyextendedCostPool–anylogicalgroupingofrelatedcostobjectsCost-allocationbase–,let’,directlaborhourswillbeusedtodistributeorallocatecostsamongobjectsbasedontheirusageofthatcostdriverCostingSystemsProcess-Costing::Oilrefining,orangejuice,BaoSteelJob-Costing:,andconsumesdifferentresourcesWeddingannouncements,aircraft,advertising,auditingJob--costrecordMaterialsrequisitionsLabortimecardsFinishedgoodsCostofgoodssoldDirectmaterialsDirectlaborIndirectresourcecostAssemblyProcessAProcessBDirectmaterialsDirectlaborIndirectresourcecostJob101Job100FinishedgoodsCostofgoodssold?-*Jobcosting,processcostingIneachofthefollowingsituations,(someprocess)?-*AflourmillApaintmanufacturerAmedicalcarefacilitypanyAcola-drink-concentrateproducerAmoviestudioAlawfirmAcommercialaircraftmanufacturerAmanagementconsultingfirmAbreakfast-panyAcateringserviceApapermillAnautorepairshopProcesscostingProcesscostingJobcostingJobcostingProcesscostingJobcostingJobcostingJobcostingJobcostingProcesscostingJobcostingProcesscostingJobcostingJobcosting,processcosting