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Continuous Operation Costing

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Cost and Management Accounting

Part of the book series: Macmillan Professional Masters ((PRMA))

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Abstract

Continuous operation costing is used where the goods or services being costed are the result of continuous or repetitive operations or processes. Costs for a financial period are collected for the particular operation or process and divided by the number of units produced in the period to give an average cost per unit.

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© 1989 Roger Hussey

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Hussey, R. (1989). Continuous Operation Costing. In: Cost and Management Accounting. Macmillan Professional Masters. Palgrave, London. https://doi.org/10.1007/978-1-349-19930-3_10

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