成本与管理会计亨格瑞第13版英文版CA16.pptxVIP

Cost Allocation: Joint Products and Byproducts;Learning objectives;Joint Cost Terminology;Example of Joint Cost stituation;Chart of Joint Cost Terminology;Joint Cost Terminology，conts.;Joint Cost Terminology ，conts.;Joint Process Flowchart;Reasons for Allocating Joint Costs;Joint Cost Allocation Methods;Sales Value at Splitoff Method;Example p454(576);Joint Cost Illustration Overview;Sales Value at Splitoff Example;Sales Value at Splitoff Example;Physical-Measure Method;Physical-Measure Example p456(578);Physical-Measure Example;Net Realizable Value Method;NRV Example p457(579);NRV Example，c