翻訳と辞書 Words near each other ・ Joint Committee on Vaccination and Immunisation ・ Joint Communications Unit ・ Joint Communiqué ・ Joint Communiqué on the Establishment of Diplomatic Relations ・ Joint Compatibility Branch and Bound ・ Joint compound ・ Joint Comprehensive Plan of Action ・ Joint Computer Conference ・ Joint Conference on Digital Libraries ・ Joint constraints ・ Joint Consultants' Committee ・ Joint Contracts Tribunal ・ Joint Control Commission ・ Joint Control Commission for Georgian–Ossetian Conflict Resolution ・ Joint Convention on the Safety of Spent Fuel Management and on the Safety of Radioactive Waste Management ・ Joint cost ・ Joint Council for Qualifications ・ Joint Council of Municipalities ・ Joint Council on International Children's Services ・ Joint Court of Justice of Aruba, Curaçao, Sint Maarten, and of Bonaire, Sint Eustatius and Saba ・ Joint criminal enterprise ・ Joint custody ・ Joint custody (Spain) ・ Joint custody (United States) ・ Joint Dark Energy Mission ・ Joint Data Network ・ Joint decision trap ・ Joint Declaration ・ Joint Declaration by Members of the United Nations ・ Joint Declaration on the Doctrine of Justification Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Joint cost ： ウィキペディア英語版 Joint cost Joint cost is the collection of the common operation costs incurred before a point called, split-off point, where joint products are identified as individual products.〔Lanen, W. N., Anderson, S., Maher, M. W. (2008). ''Fundamentals of Cost Accounting'', McGraw Hill, ISBN 978-0-07-352672-0〕 It can also be defined as the cost to operate joint-product processes including the disposal of waste.〔Wouters, Mark; Selto, Frank H.; Hilton, Ronald W.; Maher, Michael W. (2012): ''Cost Management: Strategies for Business Decisions'', International Edition, Berkshire (UK), p. 532.〕 With regard to joint costs, it is essential to allocate the joint cost for the different joint products for determining individual product costs. Several methods are used to allocate joint cost. These methods are mainly classified onto engineering and non-engineering methods. Non engineering methods are mainly based on the market share of the product; the higher market share, the higher proportion assigned to it e.g. net realizable value. In this method, the proportions are determined based on the sales value proportions. In the engineering based method, proportions are found based on physical quantities and measurements such as volume, weight, etc. == References== 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「Joint cost」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.