MANAGEMENT OF COSTS SETS IN PRODUCTS OPERATING

Authors

  • SAMUEL COGAN UFRJ

DOI:

https://doi.org/10.5380/rcc.v3i1.19927

Keywords:

Join Production, ABC Costing, Linear Programming, ABC Costing with PL.

Abstract

When two or more products always result from common inputs, they are known as join products.  The stage of production at which individual products are identified is referred to as the split-off-point. Arbitrary allocation from Traditional accounting causes difficulty to products decision. In order to improve products decision, concerning join products, further split-off-point,Tsai (1996) developed an ABC model for join products. Tseng et al. (2007) using Tsai (1996) model, proposes an ABC join products decision with multiple resource constraints.  So, this paper, using Tsai (1996) and Tseng et al. (2007) papers, develops products decision model using traditional method, ABC costing and ABC costing with linear programming using an illustrative numerical example.

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Published

2011-05-09

How to Cite

COGAN, S. (2011). MANAGEMENT OF COSTS SETS IN PRODUCTS OPERATING. Revista Contabilidade E Controladoria - RC&C, 3(1). https://doi.org/10.5380/rcc.v3i1.19927

Issue

Vol. 3 No. 1 (2011): Volume 3| Número 1| Jan./Abr.| 2011

Section

Articles

License

Copyright (c) 2011 Revista Contabilidade e Controladoria - RC&C

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