Академический Документы
Профессиональный Документы
Культура Документы
• Continuous flow
• Hybrid: a mix
• Hybrid Costing
– Mix of >1 costing systems
– E.g. Process + Job
What is Operation Costing?
• Operation Costing
– Subset of hybrid costing
Hybrid
Operation … …
• Use in
– Clothes
– Textiles
– Shoes
Processor Processor
Mobile AMD Sempron™ technology 3500+ AMD Athlon™ 64 X2 Dual-Core Mobile
technology TK-53
Memory
Memory 1GB (2x512MB) 533MHz dual-channel DDR2
512MB (1X512) Memory 533MHz DDR2 SDRAM Shared with Graphics
SDRAM
Harddrive
Harddrive
120GB 5400RPM SATA Hard Drive
120GB 5400RPM SATA Hard Drive
Monitor Monitor
14.1” Widescreen WXGA (1280x800) TFT 15.4" Widescreen WXGA (1280x800) TFT
Display Display
A B
Anti-Virus Anti-Virus
Norton Internet Security Trial Norton Internet Security Trial
Service Service
1-Year Limited Next Business Day On-site 1-Year Limited Next Business Day On-site
Service Service
Example of Operation Costing
Direct Materials Hard Drive
A B
A
15.4” Monitor
B
Finished Goods
A B
Technology Use in Process Costing
• Process vs Job
– Less data collection
– More calculations
• Software Modules
– Manufacturing
– Supply Chain Management
– Financials
– Projects
– Human Resources
– Customer Relationship Management
– Data Warehouse
Technology Use in Process Costing
• Disadvantages
– Increase the cost of training
Clap Please