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Process Cost System
An accounting method used to track costs in environments where goods are produced in continuous processes, such as refineries and manufacturing plants.
Production Cost Report
A document that outlines the total cost and production quantities during a specific period of time in a manufacturing department.
Processing Department
A division within a manufacturing facility where raw materials are transformed into finished products through a series of processes.
JIT Processing
An inventory management approach emphasizing the minimization of inventory and the production of goods to meet demand precisely, avoiding excess production.
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