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Lumacang, Alrizh L.

Strategic Cost Management BSA-2A B42

Joint and By-Product

Split off Point


 Physical Output
Product A- Joint Product Method
Labor and Overhead  MV @ Split Off
Product B- Joint Product Method
 NRV Method
Product C- By Product
Raw Materials Net Revenue deducted
1. Other Income
Product C- By Product
2. Additional sales
revenue
3. Deduction from COGS
of main product

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