Sistema de Custeio por Processo-English

13/08/2008 20:21
  Definition and Explanation of Process Costing System: Cost accumulation procedures used by manufacturing concerns are classified as either job order costing or process costing. The Job Order Costing System chapter deals with the procedures applicable to job order costing. It is important to...
13/08/2008 20:22
  Characteristics and Procedure of Process Costing System: The characteristics of process costing system: A cost of production report is used to collect, summarize and compute total and unit costs.   Production is accumulated and reported by departments.   Costs...
13/08/2008 20:23
  Costing By Departments: The nature of manufacturing operations in firms using process or job order cost procedures is usually such that work on product takes place in several departments. With either procedure, departmentalization of materials, labor, and factory overhead costs facilitates...
13/08/2008 20:35
  Product Flow in Process Costing System: A product can flow through a factory in numerous ways. Three product flow formats associated with process costing - sequential, parallel, and selective - are illustrated here to indicate that basically the same costing procedures can be applied to all...
13/08/2008 20:36
  Procedures for  Materials, Labor, and Factory Overhead Costs Accumulations: In process costing, materials, labor, and factory overhead costs are accumulated in the usual accounts, using normal cost accounting procedures. Costs are then analyzed by departments or processes and charged to...
13/08/2008 20:37
  General Questions and Answers about Process Costing System: Questions: What is the primary objective in process costing? See answer   Job order and process costing procedures are used by different types of industries. Discuss the procedure appropriate for each type. See...
13/08/2008 20:40
  Process Costing System - Exercises and Problems: Learning Objective: Prepare the format of cost of production report. Calculate equivalent units of production. What is the treatment of normal and abnormal loss in process costing system? How the timing of normal and abnormal...
13/08/2008 20:41
  Process Costing System - Case Study: Case A. Accounting for Spoiled Units: The House Hold Aids Company assembles clip clothespins in three sections, and uses process costing. Under normal operating conditions, each section has a spoilage rate of 2%. However, spoilage can go as high as 5% and...