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Reference no. 9-195-181
Published by: Harvard Business Publishing
Published in: 1994

Abstract

Describes six characteristics of cost systems: standard vs actual costs; job-order vs process costing; variable vs full costs; disaggregate vs aggregate cost accumulation; and specific vs average rates for labor and overhead. A rewritten version of an earlier case.

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Abstract

Describes six characteristics of cost systems: standard vs actual costs; job-order vs process costing; variable vs full costs; disaggregate vs aggregate cost accumulation; and specific vs average rates for labor and overhead. A rewritten version of an earlier case.

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