Respuesta :
A department's activity analysis for a time period is accounted for in four processes that involve study of:
(1) physical flow
(2) equivalent units
(3) cost per equivalent unit
(4) cost assignment and reconciliation.
Define physical flow, equivalent units, cost per equivalent unit and cost assignment and reconciliation.
Physical flow: In logistics networks, the movement of materials, goods, inventories, and other items is referred to as physical flow, with the primary direction of movement being from the point of origin to the site of consumption.
Equivalent units: This details the amount of work that has been done on a specific number of tangible objects. You can simply multiply the quantity of physical goods by the amount of effort done on them to determine equivalent units.
Cost per equivalent unit: It is calculated as the total of the beginning work-in-process costs and the costs added during this period divided by the equivalent units.
Cost assignment and reconciliation: It is the process of checking records to ensure that the project's expenses match ongoing activity in the project
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