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Further processing cost : ウィキペディア英語版 | Further processing cost
Further processing cost is the cost incurred to make joint products ready for further use or sale after the production process' split-off point.〔Wouters, Mark; Selto, Frank H.; Hilton, Ronald W.; Maher, Michael W. (2012): ''Cost Management: Strategies for Business Decisions'', International Edition, McGraw-Hill, p. 535.〕 == Example ==
Timber sawing produces different joint products as outputs, e.g. grade A and B lumber and scrap wood. Scrap wood can be further processed into wood chips and wood pulp but doing so will let the company incur further costs, i.e. further processing costs.
抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Further processing cost」の詳細全文を読む
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