'Joint products' diaporamas de présentation

Joint-Process Costing

9. Joint-Process Costing. Joint Product Processes. A number of products are produced from a single raw material input. Product 1. Single Input. Product 2. Product 3. Joint Product Processes.

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Cost Allocation: Joint Products and Byproducts

Cost Allocation: Joint Products and Byproducts. Chapter 16. Joint Costing Overview. Terminology Joint cost examples Joint versus Byproducts Ways to allocate: Sales-value at Splitoff NRV Constant Gross Margin % Physical Measure Accounting for Byproducts. Joint-Cost Basics.

919 views • 35 slides

Cost Allocation: Joint Products and Byproducts

Cost Allocation: Joint Products and Byproducts. Horngren, Foster & Datar Modified by Charles Bailey. Learning Objective 1. Identify the splitoff point(s) in a joint-cost situation. Joint-Cost Basics. Joint costs. Joint products. Byproduct. Splitoff point. Separable costs.

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CHAPTER 16

CHAPTER 16. Cost Allocation: Joint Products and Byproducts. Chapter 16 learning objectives. Identify the split-off point in a joint-cost situation and distinguish joint products from byproducts Explain why joint costs are allocated to individual products

628 views • 32 slides

CHAPTER 16

CHAPTER 16. Cost Allocation: Joint Products and Byproducts. Chapter 16 learning objectives. Identify the split-off point in a joint-cost situation and distinguish joint products from byproducts Explain why joint costs are allocated to individual products

417 views • 32 slides

CHAPTER 16

CHAPTER 16. Cost Allocation: Joint Products and Byproducts. Chapter 16 learning objectives. Identify the split-off point in a joint-cost situation and distinguish joint products from byproducts Explain why joint costs are allocated to individual products

324 views • 32 slides

ACCT 2302 Fundamentals of Accounting II Spring 2011 Lecture 19 Professor Jeff Yu

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Decision making: Relevant Costs and Benefits

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CHAPTER 16

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Accounting for losses and scrap in process account

Accounting for losses and scrap in process account. Accounting for losses in process costing. Nature of losses. In a production process, losses are inherent and unavoidable. Normal loss. Abnormal loss. Accounting for scrap.

610 views • 27 slides

Cost Allocation: Joint Products and Byproducts

Cost Allocation: Joint Products and Byproducts. Chapter 16. Learning Objective 1. Identify the splitoff point(s) in a joint-cost situation. Joint-Cost Basics. Joint costs. Joint products. Byproduct. Splitoff point. Separable costs. Joint-Cost Basics. Raw milk. Cream. Liquid. Skim.

428 views • 26 slides

Chapter 13 Decision-Making and Relevant Information

Chapter 13 Decision-Making and Relevant Information. DIFFERENTIAL COSTS AND REVENUES Bill is currently employed as a lifeguard, but he has been offered a job in an auto service center in the same town. The differential revenues and costs between the two jobs are listed below:.

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Chapter 16 Joint Cost s

Chapter 16 Joint Cost s. Joint Products. Joint Costs. Final Sale. Separate Processing. Oil. Common Production Process. Joint Input. Final Sale. Gasoline. Separate Processing. Final Sale. Chemicals. Separable Product Costs. Split-Off Point.

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Lecture 27

Lecture 27. Lecture Overview. Main Products and Byproducts Joint Cost Terminology By-Product Costs: Characteristics By-products cost allocation Joint Production Process By-Products Joint Cost Allocation Methods Criteria to Guide Cost-Allocation Decisions

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ACCT 2302 Fundamentals of Accounting II Spring 2011 Lecture 18 Professor Jeff Yu

ACCT 2302 Fundamentals of Accounting II Spring 2011 Lecture 18 Professor Jeff Yu. Review: Relevant Cost Analysis. A Two-Step Process: Step 1: Eliminate costs and benefits that DO NOT differ between alternatives.

359 views • 21 slides

CHAPTER 16

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Pricing of Goods and Services

Managerial Economics. Pricing of Goods and Services. Overview. . Pricing of Multiple Products Products with interdependent cost pricing Joint Products Fully Distributed vs. Incremental Cost Pricing Ramsey Pricing Intermediate Products (Transfer Pricing).

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CHAPTER 16

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Chapter Eight: Sports Economics

Chapter Eight: Sports Economics. Outline 1. Salaries and Ticket Prices (#2) 2. Market Structure in Sports (3-5) 3. Labor Markets in Sports (6-8) 4. Strikes and Attendance (#9) 5. Competitive Balance in Baseball (#10). Player Salaries and Ticket Prices.

568 views • 10 slides