search query: @indexterm COST ALLOCATION / total: 143
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| Author: | Gatti, J. F. Grinnell, D. J. |
| Title: | Joint Cost Allocations: Measuring and Promoting Productivity and Quality Improvements |
| Journal: | Journal of Cost Management
2000 : JUL-AUG, VOL. 14:4, p. 13-21 |
| Index terms: | COSTS COST ALLOCATION MEASUREMENT PROMOTION QUALITY |
| Language: | eng |
| Abstract: | This article begins with a brief description of different types of joint product manufacturing situations, the need for making joint product cost allocations, and the issues related to the criteria for choosing a basic joint cost allocation approach. Then the focus shifts to how productivity and quality improvements may occur in a joint product manufacturing environment and the usual expectations regarding the sensitivity of joint cost assignments to these improvements under alternative joint cost allocation approaches. With semiconductor manufacturing as the setting, the article demonstrates the effect of productivity and quality improvements on unit costs under two fundamentally different cost allocation approaches. |
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