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Why did the Tsar abolish serfdom in 1861?
Process Operations
A mode of operation in manufacturing where products are produced in continuous processes as opposed to discrete items.
Job Order Costing System
An accounting method that accumulates costs individually for each job, suitable for manufacturing upon specific orders.
Process Costing System
An accounting methodology used for homogenous products, allocating production costs to units based on the process they go through.
Equivalent Units
A concept used in process costing to convert partially completed units into a number of equivalent full units.
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