成本与管理会计亨格瑞第英文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须s.NRV巷Exam婚ple，cont素s.NRV热Exam划ple，con掠ts.Cons离tant迁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丝式jo娇int伍pr梨odu储cts掠in乓a然way临th电at泻the牵ov逝era荷ll糕gro仁ss-盒mar侦gin占pe房诚rce太nta河ge动is予ide先nti独cal足fo椒rt里he销ind浇ivi题dua职lp盯rod置uct犯sJoin滤tCo傲sts达are免calc缸ulat齿eda玻sare这sidu豪ala刘moun欣tCon夏sta过nt妈Gro聪ss晕Mar酱gin机NR游VE冠xam船pleMet不hod曲Se味lec如tio电nIfs着elli浴ngp销rice概at婶spli纽奉toff伴is浑avai湖labl锹e,u猴set垦heS奶ales透Val码uea苹tSp虏lito睬ffM本etho里d.p45森9(5哲81)Ifs胁elli形ngp钳rice饭at升spli法toff邻is泽not鲜avai毫labl匆e,u抽set娘heN院RVM浓etho谢dIf睛sim辅pli形cit伐yi恰st模he手pri春mar勇yc蛋ons横ide榜rat傅ion逗,P卸hys村ica榜l-M量eas歌ure程sM装eth诊od似or茎the谎Co糟nst各ant魔Gr唇oss帖-Ma啦rgi齿nM直eth条od禁cou装ld吓be丘use惠dDes逝pit陶et陡his参,s界ome汁fi漠rms喷ch接oos溜en阴ot弦to纵all朵oca吸te员joi茫nt僚cos臣ts伯at导allSel屈l-o亚r-P灵roc虏ess顾Fu尽rth慎er着Flo绩wch第artSell秘-or-趋Proc喉ess询Furt夹her中Deci友sion搞sInS推ell-档or-P暂roce斯ssF堪urth眼erd馅ecis幕ions纸,jo寄int乎cost丹sare叉ir猎rel面eva越nt.J马oint膀pro驰duct伟sha按veb永een所prod脂uced火,an姻da瞎pros拿pect骨ive衔deci气sion吊mus撤tbe别mad呀e:p46纵1(5躺83)tos棚ell寇imme呢diat生ely资orp路roce屿ssf正urth宾era险nds骗ell蚂late扫rJoi井nt联Cos湖ts炒are葵su仅nkSep旺ara盯ble槽Co葛sts闯ne做ed健to赏be摔eva臂lua烂ted垫fo但rr以ele筐van资ce揉ind也ivi业dua雨llyBypr毁oduc下tsTwo散me分tho册ds属for涨ac育cou详nti街ng缝for哄by蹄pro扯duc好tsProd定ucti朗onM额etho坟d–r净eco鼠gni毫zes斜by稿pro睬duc镜ti后nve逃nto响ry夹as父it添is乓cre河ate铅d,按and符sa爬les种an锈dc丈ost警sa喝tt两he兼tim行eo请fs袋aleSal标es土Met菠hod–re坝cogn宅izes葬no膀b