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Main product : ウィキペディア英語版 | Main product A main product is a joint output that generates a significant portion of the net realizable value (NRV) within a joint production process. The classification of a product resulting from a joint production process as either a main product or a by-product has relevance in the context of cost management because costs are only allocated to main products, not to by-products.〔Wouters, Mark; Selto, Frank H.; Hilton, Ronald W.; Maher, Michael W. (2012): ''Cost Management: Strategies for Business Decisions'', International Edition, McGraw-Hill, p. 538.〕 == 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「Main product」の詳細全文を読む
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