haku: @author Schneider, A. / yhteensä: 9
viite: 5 / 9
| Tekijä: | Schneider, A. |
| Otsikko: | Simultaneous determination of cost allocations and cost-plus prices for joint products. |
| Lehti: | Journal of Business Finance and Accounting
1986 : SUMMER, VOL. 13:2, p. 187-195 |
| Asiasana: | COST ALLOCATION PRODUCTS PRICING |
| Kieli: | eng |
| Tiivistelmä: | Companies using cost-plus pricing often produce products that entail joint cost allocation. A problem is that while product prices are a function of the full cost, joint cost allocations using the net realizable value method depend on the product prices. It is shown that when all products have the same percentage mark up and all costs and production quantities are known, it is possible to simultaneously determine the appropriate product prices and cost allocations using the net realizable value method. The resulting prices give each product a share of the total revenue from all products, in proportion to the product's separable costs. |
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