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The term refers to a state of being free from external controls.
Job-Order Costing
A cost accounting system that assigns costs to specific production batches or jobs, often used for custom orders.
Cost Reconciliation Report
A financial document detailing the reconciliation of costs, often between actual and standard figures, in the context of manufacturing or production.
Ending Work in Process Inventory
Ending work in process (WIP) inventory refers to the total cost of all unfinished goods that are still in the production process at the end of an accounting period.
Beginning Work in Process Inventory
Beginning work in process inventory represents the value of production inputs that are partially completed at the start of an accounting period.
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