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Job-Order Costing
A costing system used in situations where many different products, jobs, or services are produced each period.
Process Costing
A costing method used when essentially homogeneous products are produced on a continuous basis.
Cost Reconciliation Report
A financial report that reconciles the estimated, budgeted, or standard costs with the actual costs incurred.
Costs Accounted For
The total costs assigned to completed units and units still in production, ensuring that all manufacturing costs are allocated according to the cost accounting method in use.
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