rupture 发表于 2025-3-21 19:35:52
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Cost Classification,his information is required in some detail so that the cost of materials, wages and other items can be identified separately. The cost of an item can be very hard to determine and it is made more difficult by our differing perspectives, which vary according to whether we are buying or selling. There猛烈责骂 发表于 2025-3-22 02:17:09
Costing for Materials,cturer, finished part units which are put together in an assembly organisation, the goods which are traded by wholesalers and retailers, the drugs and medical supplies held by a hospital or the many supplies required to keep an army going. Management needs to establish procedures to ensure that:.In愤愤不平 发表于 2025-3-22 05:27:44
Costing for Labour,ounts paid to employees by activity, for each product or service provided, so that they can plan and control costs and make decisions. For example, managers need to know the staff costs in the canteen, the charge out rate for a consultant and the labour costs for undertaking a particular job. Once s平静生活 发表于 2025-3-22 09:01:51
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Contract Costing, to large, long-term contracts, such as construction and civil engineering projects, where the contract is conducted off the contractor’s premises, in some cases abroad. The client appoints a contractor and a formal contract is drawn up which includes details of what work is to be carried out, the md-limonene 发表于 2025-3-23 04:22:05
Continuous-Operation Costing,tling. This costing system is essentially a form of ., which is a method of obtaining unit costs in which the items produced have a high degree of homogeneity. The unit cost is obtained by dividing the total production cost by the number of items produced.弹药 发表于 2025-3-23 06:40:35
Process Costing,e stage of production becomes the input for the next stage in the process. At the end of all the stages the completed production is sold or transferred to finished goods stock. This type of production is often found in chemical works, oil refineries and paint manufacturers.