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成本與管理會計第13版英文版CA16CostAllocation:JointProductsandByproductsCHAPTER162023/2/12LearningobjectivesIdentifythesplitoffpointinajoint-costsituationDistinguishjointproductsfrombyproductsExplainwhyjointcostsareallocatedtoindividualproductsAllocatejointcostsusingfourmethodsExplainwhythesalesvalueatsplitoffmethodispreferredwhenallocatingjointcostsExplainwhyjointcostsareirrelevantinasell-or-process-furtherdecisionAccountforbyproductsusingtwomethods2023/2/13JointCostTerminologyJointCosts–costsofasingleproductionprocessthatyieldsmultipleproductssimultaneouslySplitoffPoint–theplaceinajointproductionprocesswheretwoormoreproductsbecomeseparatelyidentifiableSeparableCosts–allcostsincurredbeyondthesplitoffpointthatareassignabletoeachofthenow-identifiablespecificproducts2023/2/14ExleofJointCoststituation2023/2/15ChartofJointCostTerminologySeparableCosts2023/2/16JointCostTerminology，conts.CategoriesofJointProcessOutputs:OutputswithapositivesalesvalueOutputswithazerosalesvalueProduct–anyoutputwithapositivesalesvalue,oranoutputthatenablesafirmtoavoidincurringcostsValuecanbehighorlow2023/2/17JointCostTerminology，conts.MainProduct–outputofajointproductionprocessthatyieldsoneproductwithahighsalesvaluecomparedtothesalesvaluesoftheotheroutputs.P452(574)JointProducts–outputsofajointproductionprocessthatyieldstwoormoreproductswithahighsalesvaluecomparedtothesalesvaluesofanyotheroutputsByproducts–outputsofajointproductionprocessthathavelowsalesvaluescomparetothesalesvaluesoftheotheroutputs2023/2/18JointProcessFlowchart2023/2/19ReasonsforAllocatingJointCostsDeterminationofinventoriablecostsandcostofgoodssoldforexternalfinancialreportingandincometaxdetermination.Determinationofinventoriablecostsandcostofgoodssoldforinternalreportingpurposessuchasdivisionprofitabilityanalysis.Costreimbursementwhenacompanyhascost-reimbursementcontractsaswithagovernmentalagency.2023/2/110JointCostAllocationMethodsPhysicalMeasures–allocateusingtangibleattributesoftheproducts,suchaspounds,gallons,barrels,etc.Market-Based–allocateusingmarket-deriveddata(dollars):SalesvalueatsplitoffNetRealizableValue(NRV)ConstantGross-MarginpercentageNRV2023/2/111SalesValueatSplitoffMethodUsesthesalesvalueoftheentireproductionoftheaccountingperiodtocalculateallocationpercentageIgnoresinventories2023/2/112Exlep454(576)2023/2/113JointCostIllustrationOverview2023/2/114SalesValueatSplitoffExle2023/2/115SalesValueatSplitoffExle2023/2/116Physical-MeasureMethodAllocatesjointcoststojointproductsonthebasisoftherelativeweight,volume,orotherphysicalmeasureatthesplitoffpointoftotalproductionoftheproductsp455(577)2023/2/117Physical-MeasureExlep456(578)2023/2/118Physical-MeasureExle2023/2/119NetRealizableValueMethodAllocatesjointcoststojointproductsonthebasisofrelativeNRVoftotalproductionofthejointproductsNRV=FinalSalesValue–SeparableCosts2023/2/120NRVExlep457(579)2023/2/121NRVExle，conts.2023/2/122NRVExle，conts.2023/2/123NRVExle，conts.2023/2/124ConstantGrossMarginNRVMethod Allocatesjointcoststojointproductsinawaythattheoverallgross-marginpercentageisidenticalfortheindividualproductsJointCostsarecalculatedasaresidualamount2023/2/1252023/2/126ConstantGrossMarginNRVExle2023/2/127MethodSelectionIfsellingpriceatsplitoffisavailable,usetheSalesValueatSplitoffMethod.p459(581)Ifsellingpriceatsplitoffisnotavailable,usetheNRVMethodIfsimplicityistheprimaryconsideration,Physical-MeasuresMethodortheConstantGross-MarginMethodcouldbeusedDespitethis,somefirmschoosenottoallocatejointcostsatall2023/2/128Sell-or-ProcessFurtherFlowchart2023/2/129Sell-or-ProcessFurtherDecisionsInSell-or-ProcessFurtherdecisions,jointcostsareirrelevant.Jointproductshavebeenproduced,andaprospectivedecisionmustbemade:p461(583)tosellimmediatelyorprocessfurtherandselllaterJointCostsaresunkSeparableCostsneedtobeevaluatedforrelevanceindividually2023/2/130ByproductsTwomethodsforaccountingforbyproductsProductionMethod–recognizesbyproductinventoryasitiscreated,andsalesandcostsatthetime

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