Views
43
Downloands
20
The objective of this article is to apply normal costing method to the entities those which use job costing method in order to calculate the cost of manufactured product. This method is also advised in Turkish Accounting Standards, Standard Number 2 "Inventories" under the subject of allocating the expenses. Normal costing method and actual costing method are compared in the article. Also, some examples about capacity variances are given. Unit cost margin between normal and process costing method is calculated and the differences between the two methods are given
Field : Ziraat, Orman ve Su Ürünleri; Spor Bilimleri
Journal Type : Uluslararası
Article Detail 
Similar Articles
Journal Information
Listen Paper
Cite
Print This Page
Share
Mendeley