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Job, Batch and Service Costing (Service Costing / Function Costing (SHIP…
Job, Batch and Service Costing
Job Costing
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Job Costing
: a costing method >> suit the way goods are processed or manufactured or the way services are provided
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Pricing
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Margin
Price = X,
X = cost + (1+a%)X
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Batch Costing
Batch
: a group of similar articles which maintains its identity during one or more stages of production; a cost unit
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