TAILIEUCHUNG - Lecture Management accounting: An Australian perspective: Chapter 5 - Kim Langfield-Smith

Chapter 5 introduce the process costing and operation costing. Learning objectives of this chapter: Process costing at Spritz, Process costing with work in process inventories, process costing using the weighted average method, process costing using the FIFO method, process costing and spoilage, operation costing, other issues in process costing. | Chapter 5 Process costing and operation costing Product costing systems Job costing and process costing are two extremes of the continuum of conventional product costing systems Job costing systems accumulate the costs of each job Process costing systems accumulate the cost of each process, then average these costs across all units produced Many businesses use a combination of job and process costing—hybrid costing Process costing Used by businesses that mass-produce one product or a small range of almost identical products Involves a number of processes that are performed repetitively Used by oil refineries, food processors, manufactures of tobacco, chemicals and paper Also used by producers of repetitive services— routine processing of cheques in banks and delivery of standard letters in Australia Post continued Process costing Two main steps Estimate the cost of the production process Calculate the average cost per unit by dividing the cost of the process by the number of .

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