Available under Creative Commons-NonCommercial-ShareAlike 4.0 International License.
The cost accounting system provides a much more effective means of controlling costs than a general accounting system, and offers information on unit costs useful for product pricing and promotion. The cost accounting system uses perpetual inventories. There are two types of cost accounting systems:
- job order cost systems used when one-of-a-kind products or batches of products are manufactured,
- process cost systems applicable when uniform and identical products are manufactured on a continuous basis.
- 瀏覽次數：1642
