Examlex
How is EVA (Economic Value Added) different from standard residual income calculations?
Cost Per Equivalent Unit
A calculation used in process costing that measures the cost of producing a single unit, accounting for partially completed units.
Job-Order Costing
An accounting method that accumulates and assigns costs to specific jobs or batches of products.
Process Costing
A costing method used for production processes that consistently produces similar products, assigning costs to units of product based on the process they undergo.
Aluminum Refiner
A facility or process where bauxite ore is refined into aluminum, which is then used in a wide range of products and applications.
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