When you read this article you may be able to:1. Apply the concepts of job-order and process costing.2. Describe how an operation costing system accumulates and assigns the costs of direct-material and conversion activity in a batch manufacturing process.
Amir H. Khataie, Akif A. Bulgak, Juan J. Segovia. Activity-Based Costing and Management applied in a hybrid Decision Support System for order management, Decision Support Systems, Volume 52, Issue 1, December 2011, Pages 142-156, ISSN 0167-9236, http://dx.doi.org/10.1016/j.dss.2011.06.003.