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Split-off point : ウィキペディア英語版 | Split-off point
In the context of production, a split-off point is the point at which joint products appear in the production process.〔Wouters, Mark; Selto, Frank H.; Hilton, Ronald W.; Maher, Michael W. (2012): ''Cost Management: Strategies for Business Decisions'', International Edition, Berkshire (UK), p. 532.〕 == Example == When sawing timber, both lumber and scrap wood appear, thus the activity of sawing is the split-off point in this production process.
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「Split-off point」の詳細全文を読む
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