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    Cost Allocation to Product Units (II): Job-Order Costing

    Rosanas, Josep Maria

    • Reference: CN-157-E

    • Number of pages: 10

    • Publication Date: Jan 1, 1986

    • Source: IESE (España)

    • Type of Document: Technical Note

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    Description

    This is an introductory note to job-order costing. Measurement of direct costs, and allocation of indirect cost through overhead rates are explained. Accounting entries for job-order situations are then presented.

    Keywords

    Costs