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Accounting_Ver03. _ “Why Costing Logic Differs Between One-off Projects and Mass Production: Labor-Hour Based vs. Machine-Hour Based Costing”
Costing must follow the production reality.
In one‑off projects, labor drives value → use labor‑hour costing.
In mass production, machines drive value → use machine‑hour costing.
In foundries, use the pouring machine hours and actual good units to calculate true unit cost.
Shigenori Tanaka
3月11日読了時間: 3分
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