Joint Products and By-Products

  • Reference: CN-159-E

  • Number of pages: 17

  • Publication Date: Jan 1, 1986

  • Source: IESE (España)

  • Type of Document: Technical Note

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Description

In these notes, concepts and methods related to joint products and by-products are examined. First, decision-making in the context of joint-products is examined, both in the short and in the long run. Second, accounting allocations of joint costs are introduced, and, third, by-products are defined and discussed from an accounting point of view.

Keywords

Budget Costs