Lecture Management accounting (5e): Chapter 5 - Kim Langfield-Smith

Chapter 5 - Process costing and operation costing. This chapter presents the following content: Process costing, process costing with work in process inventory, calculation of equivalent units, the effects of beginning and ending work in process inventories, process costing using the weighted average method, process costing using the first-in, first-out (FIFO) method, comparison of weighted average and FIFO, process costing and spoilage, operation costing, other issues in process costing.

Từ khóa: Management accounting, Lecture Management accounting, Management accounting information, Financial accounting, Process costing