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成本会计ppt15
CHAPTER 15 Cost Allocation: Joint Products and Byproducts Joint Cost Terminology Joint Costs (联合成本)– costs of a single production process that yields multiple products simultaneously(同时生产出多种产品的生产流程的成本) Splitoff Point (分离点)– the place in a joint production process where two or more products become separately identifiable(联合生产流程中的两个或多个产品能被分别确认的时点) Separable Costs (可分属成本)– all costs incurred beyond the splitoff point that are assignable to each of the now-identifiable specific products(在分离点之后发生的能归属于每一个新的可单独确认的产品成本) Joint Cost Terminology Categories of Joint Process Outputs: Outputs with a positive sales value Outputs with a zero sales value Product – any output with a positive sales value, or an output that enables a firm to avoid incurring costs Value can be high or low Joint Cost Terminology Main Product – output of a joint production process that yields one product with a high sales value compared to the sales values of the other outputs Joint Products – outputs of a joint production process that yields two or more products with a high sales value compared to the sales values of any other outputs Joint Cost Terminology Byproducts – outputs of a joint production process that have low sales values compare to the sales values of the other outputs Joint Process Flowchart Reasons for Allocating Joint Costs Required for GAAP and taxation purposes Cost values may be used for evaluation purposes Cost-based contracting Insurance settlements Required by regulators(价格管制者的需要) Litigation(诉讼) Joint Cost Allocation Methods Physical Measures(实物计量法) – allocate using tangible attributes of the products, such as pounds, gallons, barrels(圆桶), etc. Market-Based – allocate using market-derived data (dollars)(利用市场销售数据): Sales value at splitoff(分离点销售价值法) Net Realizable Value (NRV)(预计可实现净值法) Constant Gross-Margin percentage NRV(固定毛利率可实现净值法) Physical-Measure Method Allocates joint costs to joint products on the basis of the relative weight, volume, or other physical measure at the splitoff p
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