Page 139 - Microsoft Word - 00 ACCA F2 Prelims.docx
P. 139

Process costing






                          Overview












                                                                                     Batch
                      Job costing
                                                                                    costing











                                                  Costing systems













                                                   Process costing











                                                         Scrap
                              Losses                                            Equivalent
                                                                                    units




















                                                                                                      133
   134   135   136   137   138   139   140   141   142   143   144