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Lecture Management accounting: An Australian perspective: Chapter 5 - Kim Langfield-Smith
Chapter 5 introduce the process costing and operation costing. Learning objectives of this chapter: Process costing at Spritz, Process costing with work in process inventories, process costing using the weighted average method, process costing using the FIFO method, process costing and spoilage, operation costing, other issues in process costing.
30 p mku 21/04/2016 281 1
Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Process costing, Operation costing, Product costing systems
Design for assembly is a process by which products are designed with ease of assembly in mind. If a product contains fewer parts it will take less time to assemble, thereby reducing assembly costs. In addition, if the parts are provided with features which make it easier to grasp, move, orient and insert them, this will also reduce assembly time and assembly costs. The reduction of the number of parts in an assembly has the added benefit of...
40 p mku 03/07/2012 327 1
Từ khóa: Design for assembly, assembly costs, parts in the assembly, automatic assembly, design process, one motion for one part
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