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Unformatted text preview: moves the bottles into position and fills them. The production process then caps, packages, and forwards the bottles to the finished goods warehouse. Illustration 16-1 shows this process. Illustration 16-1 Manufacturing processes For Coca-Cola, as well as the other companies just mentioned, once the production begins, it continues until the finished product emerges, and each unit of finished product is like every other unit. In comparison, in a job order cost system companies assign costs to a specific job . Examples are the construction of a customized home, the making of a motion picture, or the manufacturing of a specialized machine. Illustration 16-2 provides examples of companies that primarily use either a process cost system or a job order cost system. Process cost and job order cost companies and products...
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- Fall '11
- Systems Engineering, The Nature Conservancy, job order cost, Cost Systems