加拿大论文抄袭：过程成本法和作业成本法
过程成本法:当产品在不同阶段或不同过程中生产或完成时，使用这种成本计算方法。在这种情况下，为了计算产品成本，对每道工序产生的成本进行汇总，然后除以最后一道工序生产的成品数量。Mal有限公司也可以采用这种成本计算方法;所有花卉生产过程中产生的费用，应当汇总后除以所生产花卉的数量。
加拿大论文抄袭：过程成本法和作业成本法
作业成本法:这种成本法是指生产过程在连续基础上不间断地进行的组织所采用的一种成本计算方法。成本表由组织的管理会计编制，计算单位成本(Upadhye, 2014)。本技术不适用于Mal有限公司，因其生产工艺或花卉栽培工艺因季节性因素不能全年进行。
加拿大论文抄袭：过程成本法和作业成本法
Process costing: This costing technique is used when product is manufactured or complete in different stages or in different processes. In this case, in order to calculate product cost, cost incurred in each process is summed up and then divided by no of finished units produced at last process. This costing technique can also employed by Mal ltd in terms; cost incurred in all process of flower grown shall be summed up and then divided by no of flowers grown.
加拿大论文抄袭：过程成本法和作业成本法
Operation costing: This costing technique is used by that organization in which production process takes place son continues basis which means without any halt. Cost sheet is prepared by management accountant of the organization so as to calculate cost per unit (Upadhye, 2014). This technique is not suitable for Mal ltd as their production process or flower grown process does not goes throughout the year because of seasonality factor.
