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Job-Order Costing
An accounting system used to assign manufacturing costs to individual products or batches, making it possible to track the cost of specific jobs or orders.
Process Costing
An accounting methodology used for homogenous products that accumulates direct and indirect costs, and then assigns them to units of output on an average basis.
Cost Reconciliation Report
A report used to reconcile the costs between starting and ending inventory levels with the costs of goods manufactured and sold.
Work in Process Inventory
Items that are in the process of being manufactured but are not yet complete.
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