第009章系统设计流程成本核算9作业订单之间相似之处这.pdf

Similarities Between Job-Order and Process Costing  Both systems assign material, labor and overhead costs to products and they provide a mechanism for computing unit product costs.  Both systems use the same manufacturing accounts, luding Manufacturin erhead, Raw Materials,Work in Process, and Finished Goods.  The flow of costs through the manufacturing accounts is basically the same in both systems. Differences Between Job-Order and Process Costing  Process costing is used when a single product is produced on a continuing basis or for a long period of time.Job-order costing is used when many different jobs having different production requirements are worked on each period.  Process costing systems accumulate costs by department. Job-order costing systems accumulated costs by individual jobs.  Process costing systems compute unit costs by department. Job-order costing systems compute unit costs by job on the job cost sheet. Quick Check ✓ Process costing is used for products that are: a. Different and produced continuously. b. Similar and produced continuously. c. Individual units produced to customer specifications. d. Purchased from vendors. Quick Check ✓ Process costing is used for products that are: a. Different and produced continuously. b. Similar and produced continuously. c. Individual units produced to customer specifications. d. Purchased from vendors. Processing Departments Any unit in an organization where materials, labor or overhead are added to the product. The activities performed in a processing department are performed uniformly on all units of production. Furthermore, the output of a processing department must be homogeneous. Products in a process costing environment typically flow in a sequence from one department