JOINT PRODUCT COST ALLOCATION IN THE CONTEXT OF COST‐PLUS PRICING DETERMINATIONS WITH NON‐UNIFORM MARKUPS
研究了采用成本加成定价的企业在联合成本分配中，如何利用净变现价值法同时确定非统一加价率的产品价格和成本分配，解决了价格与分配相互依赖的问题。
ABSTRACT Companies that use cost‐based pricing sometimes manufacture products that involve joint cost allocation. A problem with this is that, while product prices are a function of the full cost, joint cost allocation methods using net realizable values depend on the product prices. This paper demonstrates that when all costs and production quantities are known or can be budgeted, it is possible to simultaneously determine unique product prices (having non‐uniform markup rates) and cost allocations using the net realizable value method.