Ananiadis I. (1999). Joint production cost allocation: an application in a meat manufacturing company. Medit, 01/06/1999, n. 2, p. 46-52.
https://newmedit.iamb.it/edizioni_new_medit,229,229,1999,125,673,joint-production-cost-allocation:-an-application-in-a-meat-manifacturing-company.htm
https://newmedit.iamb.it/edizioni_new_medit,229,229,1999,125,673,joint-production-cost-allocation:-an-application-in-a-meat-manifacturing-company.htm
Titre : | Joint production cost allocation: an application in a meat manufacturing company (1999) |
Auteurs : | I. Ananiadis |
Type de document : | Article |
Dans : | Medit (n. 2, 1999/06) |
Article en page(s) : | p. 46-52 |
Langues : | Anglais |
Langues du résumé : | Anglais ; Français |
Catégories : |
Thésaurus IAMM INDUSTRIE DE LA VIANDE ; COUT DE PRODUCTION ; COMMERCIALISATION ; OFFRE ET DEMANDE ; MODELE DE SIMULATION |
Résumé : | The present paper develops a model for allocating joint products' cost according to the participation of each product to the common contribution margin. The traditional approaches suggested, i.e., the relative sales value method or the physical volume method, refer only to the technical aspects of cost allocation without taking into consideration relative demand issues, implicitly assuming thus, the existence of no inventory. In contrast to the traditional approaches, the model developed here presents the following features: a) it provides a helpful tool in the hands of the production and marketing manager b) it provides a method of joint product cost allocation, and c) it is built on expected sales, allowing thus, the existence of ending inventory and therefore it provides the grounds for considering the common contribution margin as a means of evaluating the participation of each product to the total fixed costs. The purpose of the present paper is to develop a new unquestionable intuitive approach for joint product cost allocation that is of practical interest, especially for food manufacturing firms characterised by diversified and/or vertically integrated activities |
Cote : | Demander à l'accueil |
URL / DOI : | https://newmedit.iamb.it/edizioni_new_medit,229,229,1999,125,673,joint-production-cost-allocation:-an-application-in-a-meat-manifacturing-company.htm |