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Barfield Raiborn Kinney Cost Accounting_8

Một khi các điểm chia đạt được, chi phí chung đã được phát sinh và là một chi phí chìm đắm mà không thể được thay đổi bất kể những gì trong tương lai quá trình hành động được thực hiện. Nếu bất kỳ của các kết quả đầu ra quá trình phần được chế biến hơn nữa, chi phí bổ sung sau khi off-chia sẽ được phát sinh. | 346 Part 2 Systems and Methods of Product Costing EXHIBIT 9-1 Illustration of Joint Process Output Raw Material Joint Process Input Shucking and Fresh Corn Cleaning Joint Process Outputs Corn on the cob Joint Product will be bagged and sold. Whole kernels Joint Product will be added to water and sugar canned and sold. sunk cost Partial kernels By-product will be ground to make corn meal or grits and sold. Inferior kernels Scrap will be sold to manufacturers of animal food. Husks corn silk and cobs Waste will be discarded. for financial statements the joint cost allocation to joint products is however not relevant to decision making. Once the split-off point is reached the joint cost has already been incurred and is a sunk cost that cannot be changed regardless of what future course of action is taken. If any of the joint process outputs are processed further additional costs after split-off will be incurred. Any costs after split-off are assigned to the separate products for which those costs are incurred. Exhibit 9-2 depicts a joint process with multiple split-off points and the allocation of costs to products. For simplicity all output of this joint process is considered primary output there are no byproducts scrap or waste. Note that some of the output of Joint Process One joint Chapter 9 Cost Allocation for Joint Products and By-Products 347 products B and C becomes part of the direct material for Joint Process Two. The joint cost allocations will follow products B and C into Joint Process Two for accounting purposes but these allocated costs should not be used in making decisions about further processing in that department or in Department Four. Such decisions should be made only after considering whether the expected additional revenues from further processing are greater than the expected additional costs of further processing. EXHIBIT 9-2 Model of a Joint Process Department One JOINT PROCESS ONE Incur DM DL and OH costs for joint products. Product B is .