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1. 7-1 HANSEN & MOWEN Cost ManagementACCOUNTING AND CONTROL
2. 7-2 Allocating Costs of Support Departments and Joint Products
3. 7-3
4. 7-4
5. 7-5
6. 7-6
7. 7-7
8. 7-8
9. 7-9
10. 7-10
11. 7-11
12. 7-12
13. 7-13
14. 7-14
15. 7-15
16. 7-16
17. 7-17
18. 7-18
19. 7-19
20. 7-20
21. 7-21
22. 7-22
23. 7-23 Material: Hog
24. 7-24 Material: Steel
25. 7-25 The distinction between joint and by-products rests solely on the relative importance of their sales value.
A by-product is a secondary product recovered in the course of manufacturing a primary product.
26. 7-26 The distinction between joint and by-products rests solely on the relative importance of their sales value.
A by-product is a secondary product recovered in the course of manufacturing a primary product.
27. 7-27 Benefits-Received Approaches
Physical Units Method
Weighted Average Method
Allocation Based on Relative Market Value
Sales-Value-at-Split-Off-Method
Net Realizable Value Method
28. 7-28
29. 7-29
30. 7-30
31. 7-31
32. 7-32
33. 7-33 End of Chapter 7