TAILIEUCHUNG - The brewing process - The Scandinavian School of Brewing

Process costing is used in situations where homogeneous products or services are produced on a continuous basis. Costs flow through the manufacturing accounts in basically the same way in a process costing system as in a job-order costing system. However, costs are accumulated by department rather than by job in process costing. In process costing, the equivalent units of production must be determined for each cost cat- egory in each department. Under the weighted-average method, the equivalent units of production equals the number of units transferred out to the next department or to finished goods plus the equivalent units. | 0 o ơ o X- 0 j Cũ Ọ The brewing process ơ ư c ọ Q The Scandinavian School of Brewing Axel G. Kristiansen Raw Materials How to start Brewing Ingredients in brewing process Wholesome Danish Barley is steeped into water and germinated into green malt which is dried Killned into malt. Den Skandinaviske Bryggerhojskole .

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