process cost accounting system

process cost accounting system
 система попроцессного учета затрат и калькулирования себестоимости; используется компаниями, которые производят большие количества однородной продукции или имеют непрерывный производственный цикл; целесообразно использовать в производстве красок, кирпичей, безалкогольных напитков, металлургических производствах и т.п.; основная проблема в этой системе - определение количества произведенных изделий за отчетный период, которая решается с помощью расчета условных единиц готовой продукции ([lang name="English"]equivalent units).

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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