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This post describes process costing system for manufacturing companies. For better understanding, cost accounting for manufacturing company in general is described first. For faster page load, this post is broken down into two pages: Page 1 – Cost Account …
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8.1.4 Actual Costing Actual costing captures and records actual manufacturing costs that are associated with shop floor transactions, such as work orders. Actual costing calculates costs by cost component, based on the parts list, routing, and extra costs …
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