Examlex
The majority of entrepreneurial firms are started with financing from venture capitalists and banks.
Conversion Costs
The combined costs of direct labor and manufacturing overhead and conversion costs are used to transform raw materials into finished products.
Equivalent Unit
A concept in cost accounting used to apportion costs to partially completed goods, treating them as a fraction of a fully completed unit.
Process Costing System
An accounting methodology used to allocate costs to units of product in continuous processes or industries where the products are indistinguishable from each other.
Weighted-Average Method
An inventory costing method that calculates the cost of goods based on the average cost of all similar items in inventory.
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