- manufacturing account
- = manufacturing statementAn accounting statement forming part of the internal final accounts of a manufacturing organization; for a particular period, it is constructed to show, inter alia, direct cost of sales, manufacturing overhead, total production cost, and cost of goods manufactured In some cases a manufacturing profit is also computed.
Big dictionary of business and management. 2014.
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manufacturing account — manufacturing statement An accounting statement forming part of the internal final accounts of a manufacturing organization; for a particular period, it is constructed to show, inter alia, prime cost of production, manufacturing overhead, total… … Accounting dictionary
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manufacturing profit-loss — production profit loss The difference between the value of the goods transferred from a manufacturing account to a trading account at a price other than the cost of goods manufactured, and the cost of goods manufactured. This difference is… … Big dictionary of business and management
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