成本與管理會(huì)計(jì)亨格瑞第英文CA4

CostAllocation:JointProductsandByproductsCHAPTER16LearningobjectivesIdentifythesplitoffpointinajoint-costsituationDistinguishjointproductsfrombyproductsExplainwhyjointcostsareallocatedtoindividualproductsAllocatejointcostsusingfourmethodsExplainwhythesalesvalueatsplitoffmethodispreferredwhenallocatingjointcostsExplainwhyjointcostsareirrelevantinasell-or-process-furtherdecisionAccountforbyproductsusingtwomethodsJointCostTerminologyJointCosts–costsofasingleproductionprocessthatyieldsmultipleproductssimultaneouslySplitoffPoint–theplaceinajointproductionprocesswheretwoormoreproductsbecomeseparatelyidentifiableSeparableCosts–allcostsincurredbeyondthesplitoffpointthatareassignabletoeachofthenow-identifiablespecificproductsExampleofJointCoststituationChartofJointCostTerminologySeparableCostsJointCostTerminology，conts.CategoriesofJointProcessOutputs:OutputswithapositivesalesvalueOutputswithazerosalesvalueProduct–anyoutputwithapositivesalesvalue,oranoutputthatenablesafirmtoavoidincurringcostsValuecanbehighorlowJointCostTerminology，conts.MainProduct–outputofajointproductionprocessthatyieldsoneproductwithahighsalesvaluecomparedtothesalesvaluesoftheotheroutputs.P452(574)JointProducts–outputsofajointproductionprocessthatyieldstwoormoreproductswithahighsalesvaluecomparedtothesalesvaluesofanyotheroutputsByproducts–outputsofajointproductionprocessthathavelowsalesvaluescomparetothesalesvaluesoftheotheroutputsJointProcessFlowchartReasonsforAllocatingJointCostsDeterminationofinventoriablecostsandcostofgoodssoldforexternalfinancialreportingandincometaxdetermination.Determinationofinventoriablecostsandcostofgoodssoldforinternalreportingpurposessuchasdivisionprofitabilityanalysis.Costreimbursementwhenacompanyhascost-reimbursementcontractsaswithagovernmentalagency.JointCostAllocationMethodsPhysicalMeasures–allocateusingtangibleattributesoftheproducts,suchaspounds,gallons,barrels,etc.Market-Based–allocateusingmarket-deriveddata(dollars):SalesvalueatsplitoffNetRealizableValue(NRV)ConstantGross-MarginpercentageNRVSalesValueatSplitoffMethodUsesthesalesvalueoftheentireproductionoftheaccountingperiodtocalculateallocationpercentageIgnoresinventoriesExamplep454(576)JointCostIllustrationOverviewSalesValueatSplitoffExampleSalesValueatSplitoffExamplePhysical-MeasureMethodAllocatesjointcoststojointproductsonthebasisoftherelativeweight,volume,orotherphysicalmeasureatthesplitoffpointoftotalproductionoftheproductsp455(577)Physical-MeasureExamplep456(578)Physical-MeasureExampleNetRealizableValueMethodAllocatesjointcoststojointproductsonthebasisofrelativeNRVoftotalproductionofthejointproductsNRV=FinalSalesValue–SeparableCostsNRVExamplep457(579)NRV握Ex耀amp洋le，cont須s.NRV巷Exam婚ple，cont素s.NRV熱Exam劃ple，con掠ts.Cons離tant遷Gro消ssM榆argi籍nNR秒VMe著thodAll范oca郊tes餐jo怎int盾co泉sts疲to絲式j(luò)o嬌int伍pr梨odu儲(chǔ)cts掠in乓a然way臨th電at瀉the牽ov逝era荷ll糕gro仁ss-盒mar偵gin占pe房誠(chéng)rce太nta河ge動(dòng)is予ide先nti獨(dú)cal足fo椒rt里he銷(xiāo)ind澆ivi題dua職lp盯rod置uct犯sJoin濾tCo傲sts達(dá)are免calc缸u(yù)lat齒eda玻sare這sidu豪ala劉moun欣tCon夏sta過(guò)nt媽Gro聰ss暈Mar醬gin機(jī)NR游VE冠xam船pleMet不hod曲Se味lec如tio電nIfs著elli浴ngp銷(xiāo)rice概at嬸spli紐奉toff伴is渾avai湖labl鍬e,u猴set墾heS奶ales透Val碼uea蘋(píng)tSp虜lito睬ffM本etho里d.p45森9(5哲81)Ifs脅elli形ngp鉗rice飯at升spli法toff鄰is澤not鮮avai毫labl匆e,u抽set娘heN院RVM濃etho謝dIf睛sim輔pli形cit伐yi恰st模he手pri春mar勇yc蛋ons橫ide榜rat傅ion逗,P卸hys村ica榜l-M量eas歌ure程sM裝eth診od似or莖the謊Co糟nst各ant魔Gr唇oss帖-Ma啦rgi齒nM直eth條od禁cou裝ld嚇be丘use惠dDes逝pit陶et陡his參,s界ome汁fi漠rms噴ch接oos溜en陰ot弦to縱all朵oca吸te員joi茫nt僚cos臣ts伯a(chǎn)t導(dǎo)allSel屈l-o亞r-P靈roc虜ess顧Fu盡rth慎er著Flo績(jī)wch第artSell秘-or-趨Proc喉ess詢(xún)Furt夾her中Deci友sion搞sInS推ell-檔or-P暫roce斯ssF堪urth眼erd餡ecis幕ions紙,jo寄int乎cost丹sare叉ir獵rel面eva越nt.J馬oint膀pro馳duct偉sha按veb永een所prod脂uced火,an姻da瞎pros拿pect骨ive銜deci氣sion吊mus撤tbe別mad呀e:p46縱1(5躺83)tos棚ell寇imme呢diat生ely資orp路roce嶼ssf正urth賓era險(xiǎn)nds騙ell螞late掃rJoi井nt聯(lián)Cos湖ts炒are葵su僅nkSep旺ara盯ble槽Co葛sts闖ne做ed健to賞be摔eva臂lua爛ted墊fo但rr以ele筐van資ce揉ind也ivi業(yè)dua雨llyBypr毀oduc下tsTwo散me分tho冊(cè)ds屬for漲ac育cou詳nti街ng縫for哄by蹄pro扯duc好tsProd定ucti朗onM額etho墳d–r凈eco鼠gni毫zes斜by稿pro睬duc鏡ti后nve逃nto響ry夾as父it添is乓cre河ate鉛d,按and符sa爬les種an銹dc丈ost警sa喝tt兩he兼tim行eo請(qǐng)fs袋aleSal標(biāo)es土Met菠hod–re壩cogn宅izes葬no膀b