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2011年ACCA考试《F5业绩管理》辅导讲义(57)

来源:考试吧(Exam8.com) 2011-02-26 17:09:28 要考试,上考试吧! 模拟考场
考试吧整理了2011年ACCA考试《F5业绩管理》辅导讲义,帮助考生备考。

  3.3 Joint product further processing decisions

  Joint product costing was met in paper F2. Key aspects of such systems are as follows:

  § Joint products arise where the manufacture of one product makes inevitable the manufacture of other products.

  § The specific point at which individual products become identifiable is known as the split-off point.

  § Costs incurred before the split-off point (joint or pre-separation costs) must be shared between joint products produced (e.g. for inventory valuation purposes).

  § After separation products may be sold immediately or may be processed further. Any post-separation costs (further processing costs) are allocated directly to the product on which they are incurred.

  When deciding whether to process a product further or to sell after split-off only future incremental cash flows should be considered:

  § Any difference in revenue.

  § Any extra costs – both further processing costs and any differences in selling costs.

  § Note: pre-separation costs are sunk at this stage and thus not relevant to the decision.

  Illustration 6 – Applying relevant costing principles

  A joint product can be further processed at a cost of 5 per kg and sold for 20 per kg. Alternative it can be sold at the split-off point for 17 per kg.

  Should it be further processed?

  Solution

  

  Extra costs(5)

  Extra revenue (20 – 17)3

  Incremental loss(2)

  Therefore do not process further.

  Test your understanding 9

  A firm makes three joint products, X, Y and Z, at a joint cost of $400,000. Joint costs are apportioned on the basis of weight. Products X and Z are currently processed further.

  ProductWeight at split-offFurther processing costs (variable)Sales

  (tonnes)$000$000

  X600800980

  Y200-120

  Z200400600

  An opportunity has arisen to sell all three products at the split-off point for the following prices.

  X$200,000

  Y$120,000

  Z$160,000

  Which of products X and Z should the firm process further?

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