Examlex
In a short-form merger:
Process Cost Accounting
An accounting methodology used to allocate costs to units of production in processes involving continuous mass production of similar products.
Processing Departments
Divisions within a manufacturing facility where specific processes are performed on products in their production stages.
Process Cost System
A cost accounting system used to apply costs to similar products that are produced in a continuous fashion.
Identical Units
Units of product that are uniform in nature and interchangeable with each other in the manufacturing process.
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