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Cost Allocation:Joint Products and Byproducts
Cost Allocation:Joint Products and Byproducts
CHAPTER 16
Cost Allocation:
Joint Products and Byproducts
Joint Cost Terminology
Joint Costs – costs of a single production process that yields multiple products simultaneously
Splitoff Point – the place in a joint production process where two or more products become separately identifiable
Separable Costs – all costs incurred beyond the splitoff point that are assignable to each of the now-identifiable specific products
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
Litigation
Joint Cost Allocation Methods
Physical Measures – allocate using tangible attributes of the products, such as pounds, gallons, barrels, etc1.
Market-Based – allocate using market-derived data (dollars):
Sales value at splitoff
Net Realizable Value (NRV)
Constant Gross-Margin percentage NRV
Physical-Measure Method
Allocates joint costs to joint products on the basis of the relative weight, volume, or other physical measure at the splitoff point of total production of the products
Physical-Measure Example
Consider the following example of two products a
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