Process costing and Taking private: Difference between pages

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Process costing (rather than job costing) is used when production is of homogenous items and is organised on a continuous or flow-line basis.
The transfer of a business from trading on a recognised stock exchange, into private ownership, intended to be for the medium or longer term.


Under process costing, costs are accumulated for each separate process or operation for a period of time, and then averaged by dividing the total cumulative costs for the period by a measure of the output (for the same period).
Also known as a 'public to private' deal.




== See also ==
== See also ==
* [[Job costing]]
* [[De-listing]]
* [[Process strategy]]
* [[Initial public offering ]]
* [[Introduction]]
* [[Listing]]
* [[Privatisation]]
* [[Private equity]]
* [[Short termism]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:The_business_context]]
[[Category:Corporate_finance]]
[[Category:Compliance_and_audit]]
[[Category:Investment]]

Revision as of 14:36, 5 August 2018

The transfer of a business from trading on a recognised stock exchange, into private ownership, intended to be for the medium or longer term.

Also known as a 'public to private' deal.


See also