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1、ConfirmingPagesCHAPTERSIXProcessCostingAfterstudyingthischapter,youshouldbeableto...1.Identifythetypesoffirmsoroperationsforwhichaprocesscostingsystemismostsuitable2.Explainandcalculateequivalentunits3.Describethefivestepsinprocesscosting4.Demonstratetheweighted-averagemethodofprocesscosting5.Dem
2、onstratetheFIFOmethodofprocesscosting6.Analyzeprocesscostingwithmultipledepartments7.Preparejournalentriestorecordtheflowofcostsinaprocesscostingsystem8.Explainhowprocesscostingsystemsareimplementedandenhancedinpractice9.(Appendix)AccountforspoilageinprocesscostingTheCoca-ColaCompany(www.coca-col
3、a.com)istheworld’sleadingmanufacturer,mar-keter,anddistributorofsoftdrinkconcentrates,syrups,andsoftdrinks.Coca-Cola’sstrategyfocusesonbothpriceanddifferentiation.Coca-Cola’sdifferentiationstrategyisapparentinitspositioning.Itpositionsitselfasauniqueandspecialproductwithayoung,freshimageequaltono
4、neinthesoftdrinksegment;itisapermanentreminderofclassicvalues,ofAmericancultureinsideandoutsidethecoun-try,andofallthingsAmerican:entertainment,sports,andyouth.Furthermore,itsbrandisrecognizedinpracticallyeverycountryintheworld.Itsexclusiveformulamakesitunique.Coca-Colausesprocesscostingtotrackpr
5、oductandcustomercostssuchasdirectmateri-als,directlabor,andfactoryoverheadcostsincurredinthreemajorprocesses:(1)concentrateandsyrupmanufacturing,(2)blending,and(3)packaging.Duringthefirstprocess,mixingwaterwithsugar,colorings,andotheringredientsproducesconcentrates,andaddingsweeten-ersandwatertot
6、heconcentratesproducessyrups.Inthesecondprocess,purecarbondioxideisaddedtotheblendofsyrupsandwatertoproducethebeverage.Inthethirdprocess,afillerinjectsapreciseamountoftheblendedbeverageintoplasticbottlesorcans,andametalcrownorplasticclosuresealsthepackage.Processcostingisaproductcostingsystemthat
7、accumulatescostsaccordingtoprocessesordepartmentsandassignsthemtoalargenumberofnearlyidenticalproducts.Thetypicalfirmthatusesprocesscostingemploysastandardizedproductionprocesstomanufacturehomogeneousproducts.Processco
