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Process Cost System
A cost accounting system used to apply costs to similar products that are produced in a continuous fashion.
Identical Units
Units of product that are uniform in nature and interchangeable with each other in the manufacturing process.
Continuous Basis
Operations or processes that are carried out without interruption, constantly over time.
Process Cost System
An accounting method used in manufacturing where costs are assigned to units of product as they move through the production process.
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