BREWERY AND WINERY ASTEWATER TREATMENT: SOME FOCAL POINTS OF DESIGN AND OPERATION

The costing systems discussed in Chapters 3 and 4 represent the two ends of a continuum. On one end is job-order costing, which is used by companies that produce many different products in one facility. On the other end is process costing, which is used by compa- nies that produce homogeneous products in large quantities. Between these two extremes there are many hybrid systems that include characteristics of both job-order and process costing. One of these hybrids is called operation costing. ...