average costing approach


average costing approach
метод усреднения при попроцессном калькулировании себестоимости (process costing)

когда при расчете себестоимости изделия (unit cost) исходят из предположения, что те изделия, которые составляли остатки незавершенного производства на начало периода (beginning work in process inventory), были завершены в данном периоде


Специализированный англо-русский словарь бухгалтерских терминов. .

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