| Summary: | This article offers a commentary on the research paper "Process Costing," which appeared in a previous issue of the journal "Abacus." The paper seems to suggest that operations costing is a unique concept and a panacea for all ills that beset accounting for continuous processing. In the arguments presented in favor of operations costing, a clear distinction has not been drawn between the benefits, if any, that result from an operations costing system. Moreover, no clear theoretical merit has been established for operations costing nor has it been clearly demonstrated that operations costing should be considered as other than a special case of process costing.
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