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The U.S.antitrust laws were originally and primarily aimed at domestic monopolies.
Equivalent Unit
A measure used in cost accounting to express the amount of materials or labor in terms of the number of finished units they represent.
Process Costing
An accounting methodology used for homogeneous products, which calculates the cost of a product at various stages of production by spreading the total costs over the total units produced.
Work In Process
Refers to materials that have been partially completed in production but are not yet finished goods in manufacturing.
Cost Of Production Report
A document that details the total cost and production information for a particular period or batch in a manufacturing process.
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