<prompt> Translate the following text to EnglishMfano wa uhasibu wa gharama ni njia ya uhasibu wa gharama ambayo kwanza hukusanya gharama kwa mchakato na kisha inatoa gharama za jumla za kila mchakato sawa kwa kila kitengo cha pato kinachotiririka kupitia kipindi cha uhasibu.  <response>: PROCESS COSTING - A method of cost accounting that first collects costs by processes and then allocates the total costs of each process equally to each unit of output flowing through it during an accounting period. 