Job Costing, Unit Costing, Process Costing and Joint Product Costing — ‘The Quartet’

W. Armand Layne
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W. Armand Layne: University of the West Indies

Chapter Chapter 4 in Cost Accounting, 1984, pp 57-96 from Palgrave Macmillan

Abstract: Abstract Each element ‘the quartet’ —job costing, unit costing, process costing and joint product costing —has distinguishing features. Job costing deals with discrete systems. When products are made continuously, a process costing system emerges. Unit costing is applicable to both systems. Process manufacturing creates other products which are called joint products. Joint products give rise to by-products.

Keywords: Cost Accounting; Joint Product; Direct Labour; Equivalent Production; Joint Cost (search for similar items in EconPapers)
Date: 1984
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DOI: 10.1007/978-1-349-17691-5_5

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