tailieunhanh - Lecture Cost management: A strategic emphasis - Chapter 6: Process costing

In this chapter, the learning objectives are: Identify the types of firms or operations for which a process costing system is most suitable, explain and calculate equivalent units produced, describe the five steps in process costing, demonstrate the weighted-average method of process costing, demonstrate the FIFO method of process costing, | Lecture Cost management: A strategic emphasis - Chapter 6: Process costing