Question
प्रक्रिया लागत निर्धारण विधि की मुख्य विशेषताएं बताइये और इसकी कार्य विधि बताइये।
Answer :
Word Count : 276
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Skip in 10
प्रक्रिया लागत निर्धारण विधि का उपयोग उन उद्योगों में किया जाता है जहाँ उत्पादन सतत्, समान तथा बड़े पैमाने पर होता है, जैसे चीनी उद्योग, सीमेंट उद्योग, वस्त्र उद्योग, कागज उद्योग आदि। इस विधि में उत्पादन को विभिन्न प्रक्रियाओं या चरणों में विभाजित किया जाता है और प्रत्येक प्रक्रिया की लागत अलग-अलग ज्ञात की जाती है। इसकी प्रमुख विशेषता यह है कि उत्पाद
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