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The difference between nonfigurative and abstract works is that
Process
A series of actions or steps taken to achieve a particular end, often used within manufacturing, business strategy, or software development.
Job Order Cost System
An accounting system that tracks costs individually for each job and is often used by companies that produce custom products or jobs.
Process Cost System
A method of accounting used in manufacturing where costs are accumulated and assigned to batches of products, suitable for homogeneous products.
Equivalent Units
A concept used in process costing that converts partially completed units into a number of full units, facilitating cost allocation.
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