簿記2級 工業簿記⑩【総合原価計算その①/3】加工費の按分は完成品換算数量で！

This is the first video in the "Basics" of comprehensive cost accounting for Level 2 industrial bookkeeping. It's the very basics. There is no work in process at the beginning of the month. There is no impairment or loss of production. Input is only at the beginning. It is a single process. There are no by-products. It is not divided into groups or grades. It's the very basics. This video is truly an introduction to comprehensive cost accounting.