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What is Production Methods: Orders vs. Processes about?
The document describes three production methods: orders, processes and batches. The order method is used for special jobs where the cost of each order can be identified. The process method is used for continuous and massive production where each unit absorbs the same cost. The batch method combines characteristics of processes and orders, where production is mass but controlled in batches to facilitate cost calculation. The moment of valuing production is the main difference between order
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