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Permission is granted to copy, distribute and/or modify this document under the terms of the GNU Free Documentation License, Version 1.2 or any later version published by the Free Software Foundation; with no Invariant Sections, no Front-Cover Texts, and no Back-Cover Texts.
Process costing is a type of operation costing which is used to ascertain the cost of a product at each process or stage of manufacture. CIMA defines process costing as "The costing method applicable where goods or services result from a sequence of continuous or repetitive operations or processes. Costs are averaged over the units produced ...
Grenzplankostenrechnung (GPK) is a German costing methodology, developed in the late 1940s and 1950s, designed to provide a consistent and accurate application of how managerial costs are calculated and assigned to a product or service.
Paul Denisowski's text file project modeled on Japanese EDICT dictionary CFDICT: 2010–present: David Houstin's text file project modeled on English CEDICT dictionary Chinese and English Dictionary: 1842: Walter Henry Medhurst: Cihai: 1938–2009 (ROC, PRC) Popular modern general-purpose encyclopedic dictionary, 6 editions Ciyuan: 1915–1984 ...
It differs from Process costing in that the flow of costs is tracked by job or batch instead of by process. The distinction between job costing and process costing hinges on the nature of the product and, therefore, on the type of production process: Process costing is used when the products are more homogeneous in nature. [1] Conversely, job ...
English: This is a PDF file of the Mandarin Chinese Wikibook, edited to include only the Introduction, Pronunciation and complete or somewhat complete lessons (Lessons 1-6). Does not include the Appendices, Stroke Order pages, or the Traditional character pages.
CEDICT is a text file; other programs (or simply Notepad or egrep or equivalent) are needed to search and display it. This project is used by several other Chinese-English projects. The Unihan Database uses CEDICT data for most of its information about character compounds, but this is auxiliary and is explicitly not a part of the main Unicode ...
The principles of costing have been extended to principles of cost planning; For the term "cost", principles of application have been formulated; The principles of costing have been redefined with the goal of greater cost-effectiveness; The costing stages have been extended and redrafted with a view to continuous cost planning
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