Prior to TOC, manufacturers would clog up their factories and warehouses with excess part inventory to bring the unit cost of parts (and therefore finished goods) down.
在TOC 之前,制造商为了降低单个部件的成本(从而降低成品的成本),他们的工厂和仓库堆满了过量的库存。
How much of an increase in the number of units in the finished goods inventory would be needed to generate the $50,000 budgeted operating income?
请问要使得预算的经营收益达到$50,000,则必须使产成品库存数 增加到多少?
In a process costing system, after processing is completed, the cost of the goods moves with them into finished goods inventory and cost of goods sold.
在分步法中,当各工序都结束后,产品成本依次转入产成品帐户和产品销售成本帐户。
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