Professional Documents
Culture Documents
Chapter 16
Membedakan antara
Joint Product dan By Product
Joint Product *
ByProduct Scrap
Main Produck+
Joint Cost
Krim
Susu segar
Pemprosesan
Rp. 800,000
Skim
Cair
2. Penimbang (400,000/1,000,000;
600,000/1,000,000 0,40 0,60
3. Join cost yang dialokasikan
(Krim 0,4 x 800,000 ; Rp. 320,000 Rp. 480,000 Rp. 800,000
Skim Cair 0,6 x 800,000)
Pemprosesan Krim
Krim Rp. 560,000 Mentega
Susu segar
Pemprosesan
Rp. 800,000
Titik pemecahan
Mystique
Pemprosesan
Rp. 1,760,000
Kimia
Pemprosesan
Khusus Passion Romance
Rp. 320,000
Joint Cost
Tengkuk
Tengkuk Pemprosesan
domba Rp. 50,000,000
Tetelan
D 13,000
EOQ = 1,000 = 13 deliveries
Materi: Irsan Lubis, SE.Ak; Kampus LPMB / STEI Ciledug