出版社：UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT
摘要：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.
其他摘要：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.
关键词：Join Production;ABC Costing;Linear Programming, ABC Costing with PL.;: Custo Conjunto;Custeio ABC;Programação Linear (PL);Custeio ABC com PL
其他关键词：Join Production; ABC Costing; Linear Programming; ABC Costing with PL.
