Titlebook: Cost and Management Accounting; Jill Collis,Roger Hussey Textbook 1999Latest edition The Editor(s) (if applicable) and The Author(s) 1999

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By-product Costing and Joint Product Costing,condary economic significance to the main product of the process and they may require further processing to make them marketable. Joint products are the output of a process in which there is more than one product and all the products have similar or equal economic importance. They use the same commo

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Budgetary Control,als. These are usually expressed in financial terms. They also need to monitor the progress of the organisation towards these goals and take action to improve performance or revise goals if they have become unrealistic. Known formally as ., this is the process by which financial control can be exerc

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,Standard Costing — Materials and Labour,sociated with .. Many organisations use both systems, although one can be used without the other. However, it is less common to find a standard costing system in operation without a budgetary control system being present.

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https://doi.org/10.1007/978-3-322-86416-1ng the overheads to the individual cost units passing through the departments must be found, and this leads to the solution to the second problem, which is calculating the total cost of a particular job or an individual item.

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,Nachrichtenübertragung über Kurzwelle,e stage of production becomes the input for the next stage in the process. At the end of all the stages the completed production is sold or transferred to finished goods stock. This type of production is often found in chemical works, oil refineries and paint manufacturers.