联合产品决策:固定比例情形——一个注记

JOINT PRODUCT DECISIONS, THE FIXED PROPORTIONS CASE: A NOTE

Journal of Business Finance & Accounting · 1984
被引 1
人大 A-ABS 3

中文导读

指出文献中的一个误导性结论:在确定联合产品的最优产量时,联合成本会按边际收入比例分摊,但该结论仅适用于非典型的特殊情况。

Abstract

The purpose of this note is to draw attention to a misleading conclusion in the literature, that in determining the optimal rate of joint production and the optimal quantities of joint products to be finished and sold, the joint costs are implicitly shared in proportion to the respective marginal revenues. This conclusion applies only to a special case which is not typical of most joint production processes.

联合产品决策固定比例边际收益成本分摊