Examlex
What are the four basic principles of segmentation?
Process Costing
A costing method used for homogeneous products that are produced in a continuous process, allocating costs to units of product based on the processes they undergo.
Weighted-Average Method
This method computes the cost of goods sold and the value of ending inventory by taking the mean cost of every unit available for sale throughout the period.
Cost Reconciliation
The process of analyzing and adjusting differences between actual costs and standard or budgeted costs.
Process Costing
An accounting method typically used in manufacturing, where costs are assigned to batches or processes, useful for products that are indistinguishable from each other.
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