- joint product costing
- n.联产品成本分摊法
English-Chinese dictionary of mining (英汉矿业大词典). 2013.
joint product costing
Look at other dictionaries:
Joint venture — For other uses, see Joint Venture (disambiguation). A joint venture is a business agreement in which parties agree to develop, for a finite time, a new entity and new assets by contributing equity. They exercise control over the enterprise and… … Wikipedia
joint costs — In process costing, the costs incurred prior to the separation point after which the joint products are treated individually. The joint costs are therefore common to the joint products; in order to determine individual product costs, the joint… … Accounting dictionary
process costing — A costing system sometimes applied to production carried out by a series of chemical or operational stages or processes. Its characteristics are that costs are accumulated for the whole production process and that average unit costs of production … Accounting dictionary
process costing — A costing system sometimes applied to production carried out by a series of chemical or operational stages or processes. Its characteristics are that costs are accumulated for the whole production process and that average unit costs of production … Big dictionary of business and management
by-product — A product from a process that has secondary economic significance compared to the main product of the process. For example, while the primary reason for cracking oil is to produce petroleum, other products produced as a result of the process,… … Accounting dictionary
main product — The product of a process that has the greatest economic significance. Other products of secondary economic importance are regarded as by products; however, if all products have equal economic significance they are regarded as joint products. See… … Accounting dictionary
main product — The product of a process that has the greatest economic significance. Other products of secondary economic importance are regarded as by products; however, if all products have equal economic significance they are regarded as joint products. See… … Big dictionary of business and management
sales values — 1) The prices charged for items when they are sold. 2) A method of apportioning the joint costs between the joint products in process costing. From the sales revenue of each independent product, the costs of the independent processes are deducted … Accounting dictionary
Миллс, Роджер — В Википедии есть статьи о других людях с такой фамилией, см. Миллс. Роджер Миллс Дата рождения: 13 февраля 1951(1951 02 13) (61 год) Место рождения … Википедия
Boots Group — Infobox Defunct Company company name = The Boots Company company slogan = fate = Merged with Alliance Unichem successor = Alliance Boots foundation = Alliance Boots 2006 Boots 1849 Alliance Unichem 1997 closed = 31 July 2006 location =… … Wikipedia
Chartered Institute of Management Accountants — (CIMA) CIMA s current corporate logo Predecessor The Institute of Cost and Management Accountants Formation April 18, 1919 ( … Wikipedia
