Which of the following costing methods is most likely to be used by a company involved in the manufacture of liquid soap?
A、Batch costing
B、Service costing
C、Job costing
D、Process costing
A、Batch costing
B、Service costing
C、Job costing
D、Process costing
【参考答案及解析】
Process costing is a costing method used where it is not possible to identify separate units of production, or jobs, usually because of the continuous nature of the production process. The manufacture of liquid soap is a continuous production process.
Process costing is a costing method used where it is not possible to identify separate units of production, or jobs, usually because of the continuous nature of the production process. The manufacture of liquid soap is a continuous production process.