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| Author: | Pogue, G. |
| Title: | An introduction to process costing. |
| Journal: | Management Accounting (London)
1987 : OCT, VOL. 65:9, p. 52-54 |
| Index terms: | COST ACCOUNTING |
| Language: | eng |
| Abstract: | Process cost accounting is the basic method in use when goods or services result from continuous or repetitive operations or processess to which costs are charged prior to being averaged over the units produced in the period. In this article the author wishes to give students an introduction to some of the problems faced with process costing.Examples cited are normal or abnormal loss or gain inputs.Other items could be joint products,by-products, scrap or waste. |
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