Examlex
How is the IMF different from the World Bank?
Equivalent Costs
The concept in cost accounting that represents the cost of materials, labor, and overheads in partially finished goods, expressed in terms of fully finished goods.
Conversion Cost
Conversion Cost refers to the combined costs of direct labor and manufacturing overheads incurred to convert raw materials into finished products.
Weighted-Average Method
An inventory costing method that calculates the cost of goods sold and ending inventory based on the average cost of all items available for sale during the period.
Equivalent Units
A concept used in cost accounting to express the amount of work done on units of inventory in terms of fully completed units.
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