Sumber literatur literasi terbaik. Cari apa pun kebutuhan literasi lektur Anda, temukan di sini.
Process Costing Metode Fifo. Under either method weighted average or FIFO process costing consists of 5 steps. Unlike the weighted-average method the FIFO method does not commingle costs from two or more accounting periods.
The FIFO method differs from the weightedaverage method in that the FIFO method allocates costs based on whole units whereas the weightedaverage method uses equivalent units. For the physical flow of units we calculate units started AND completed this period as. Physical Flow of Units Equivalent Units Cost per Equivalent Unit Assign Costs to Units Completed and Ending Work in Process Inventory Reconcile Costs.
The five steps in a process-costing system are 1 summarize the flow of physical units of output 2 compute the output in terms of equivalent units 3 summarize the total costs to account for 4 compute the cost per equivalent unit and 5 assign the total costs to units completed and to units in ending work-in process inventory.
36 Process Cost Demonstration FIFO Method Step 1. Process costing has separated into a few methods such as FIFO Weight Average. 16 Process Costing and Analysis -FIFO method. Process Costing FIFO Method Chapter 6 Cost-Pert8 ---Page 2 of 3 CUTTING DEPARTEMENT Unit Equivalent dari Biaya Periode Berjalan Equivalent Unit of Current Period Cost.
