Loading...
Please wait, while we are loading the content...
Joint Production Cost Allocation: an Application in a Meat Manufacturing Company
| Content Provider | Semantic Scholar |
|---|---|
| Copyright Year | 2013 |
| Abstract | I t is the common practice , that a production process ends up with more than one final products . The products that result from the same production process are termed as jOint products or by-products . Of course, the appropriate terminology is attributed according to the total value of sales of each product. For instance, if the sales of each product are approximately of the same value, then the products are termed as joint products. On the other hand, if some products have considerably smaller sales values than other products, then they are termed as by products . In the present paper the focus lies with joint products. It is therefore assumed that the production process begins simultaneously for all joint products. Separate production requirements arise after a certain point broadly known as the splitoff-point, as shown in figIOANNIS ANANIADIS (*) |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | http://www.iamb.it/share/img_new_medit_articoli/673_46_ananiadis.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
