美国版的成本会计Chapter8学习课件.pptVIP

* Chapter (8) Allocation of Joint Costs and Accounting for By-Product/Scrap * Independent Multiple-Product Production Raw Material: Steel Processing Taurus Mustang Processing * Joint Production Process Raw Material: Hog Processing Hides Pork Meat Split-Off Point * Joint Production Process Raw Materials Joint Process Process (1) Product B Product A Split-Off Point Process (2) Process (3) Separable Cost: D. Materials Direct labor F.O.H. Joint Costs: D. Materials Direct labor F.O.H. * Joint Production Process Joint products are two or more products produced simultaneously by the same process