亨格瑞成本与管理会计(第16版) 课件Chapter 17 Cost Allocation Joint Products and Byproducts.pptx

亨格瑞成本与管理会计(第16版) 课件Chapter 17 Cost Allocation Joint Products and Byproducts.pptx

CostAccountingSeventeenthEdition,GlobalEditionChapter17CostAllocation:JointProductsandByproducts

LearningObjectives17.1Identifythesplitoffpointinajoint-costsituationanddistinguishjointproductsfrombyproducts17.2Explainwhyjointcostsareallocatedtoindividualproducts17.3Allocatejointcostsusingfourmethods17.4Identifysituationswherethesalesvalueatsplitoffmethodispreferredwhenallocatingjointcosts17.5Explainwhyjointcostsareirrelevantinasell-or-processfurtherdecision17.6Accountforbyproductsusingtwomethods

JointCostTerminology(1

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