ALLOCATION FOR COSTS OF JOINT PRODUCTS BYPRODUCTS SCREP REWORK AND SPOILAGR
| المصدر: | مجلة البحوث الإدارية |
|---|---|
| الناشر: | أكاديمية السادات للعلوم الإدارية - مركز البحوث والاستشارات والتطوير |
| المؤلف الرئيسي: | El Ghazaly, Mahmoud T. A. (AUTH.) |
| المجلد/العدد: | مج23, ع3 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2005
|
| الشهر: | يوليو |
| الصفحات: | 127 - 131 |
| ISSN: |
1110-225x |
| رقم MD: | 660810 |
| نوع المحتوى: | بحوث ومقالات |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
عدد مرات التحميل
9
| المستخلص: |
This paper outlines the problem of cost allocation to joint products, byproducts, rework, spoilage, and scrap. It briefs the various methods that are used to spread over the joint costs between joint products, byproducts, rework, spoilage, and scrap. The paper also discusses when it is preferred to use one method instead of another. Finally it concluded that it is vital to refine the joint costs allocation systems to rationalize the decision-making process. |
|---|---|
| ISSN: |
1110-225x |
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