process costing system

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• process costing — A costing system sometimes applied to production carried out by a series of chemical or operational stages or processes. Its characteristics are that costs are accumulated for the whole production process and that average unit costs of production …   Accounting dictionary

• process costing — A costing system sometimes applied to production carried out by a series of chemical or operational stages or processes. Its characteristics are that costs are accumulated for the whole production process and that average unit costs of production …   Big dictionary of business and management

• costing — cost‧ing [ˈkɒstɪŋ ǁ ˈkɒːst ] noun [countable, uncountable] ACCOUNTING the process of calculating the cost of a future activity or product, or the calculation itself: • Railtrack originally said the scheme would cost £100 million, but last year… …   Financial and business terms

• Job costing — Job Order Costing versus Process Costing = Job order costing is fundamental to managerial accounting. It differs from Process costing in that the flow of costs is traced by job instead of by process. For instance, think of an assembly line making …   Wikipedia

• Backflush Costing — A product costing system generally used in a just in time inventory environment. Backflush costing delays the costing process until the production of goods is completed. Costs are then “flushed” back at the end of the production run… …   Investment dictionary

• continuous-operation costing — A system of costing applied to industries in which the method of production is in continuous operation; examples include electricity generation and bottling. Because the product is homogeneous, this costing system is essentially a form of average …   Accounting dictionary

• continuous-operation costing — A system of costing applied to industries in which the method of production is continuous processing; examples include electricity generation and bottling. Because the product is homogeneous, this costing system is essentially a form of average… …   Big dictionary of business and management

• Management control system — A management control systems (MCS) is a system which gathers and uses information to evaluate the performance of different organizational resources like human, physical, financial and also the organization as a whole considering the… …   Wikipedia

• absorption costing — full absorption costing; = total absorption costing The cost accounting system in which the overheads of an organization are charged to the production by means of the process of absorption. Costs are first apportioned to cost centres, where they… …   Accounting dictionary

• absorption costing — full absorption costing; total absorption costing The cost accounting system in which the overheads of an organization are charged to the production by means of the process of absorption Costs are first apportioned to cost centres, where they are …   Big dictionary of business and management

• Automated business process — Many computer systems are available in the commercial marketplace that address the various aspects of Business Process Management. Most address one specific set of functionality; for instance, some allow the processes to be mapped (see Business… …   Wikipedia