This book is the eleventh of fifteen books which introduces the basic principles of accounting. In this book you will learn about process and activity-based costing. Key costing concepts include: cost flows, equivalent units, cost allocation to completed units and units in process, journal entries, identifying activities, determining traceable costs and allocation rates, and assigning costs based upon predetermined overhead rates.Content.
Process Costing and Activity-Based Costing.
Process Costing.
Equivalent Units.
Cost Allocation to Completed Units and Units in Process.

Activity-Based Costing.

本书是介绍会计基本原理的十五本书中的第十一本。在这本书中，你将学习过程和作业成本法。主要成本计算概念包括：成本流、等效单位、已完工单位和在产品单位的成本分配、日记账分录、确定活动、确定可追溯成本和分配率、以及根据预定间接费用率分配成本。
过程成本法和作业成本法。
过程成本计算。
等效单位。
已完工单位和在建单位的成本分摊。
作业成本法。