傳統費用管理係統(英文)(ppt 69頁)

Job Order Costing System
A job order costing system estimates the costs of manufacturing products for different jobs required for specific customer orders.
Each individual job is treated as a single unit of output.
What is an example?
custom frames
Process Costing System
A process costing system is applicable when all units produced during a specified time frame are treated as one unit of output.
Usually every unit made during the time period is identical.
What is an example?
fiberglass
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