[問題] 台大成會
今年台大有一題成會考到聯合成本的分攤
題目大概是說有一個罐頭可以繼續加工成一個主產品和副產品,或是直接出售
題目有給罐頭的加工成本和直接原料成本
最後決定賣x個罐頭 y個主產品和z個副產品(數字忘了)
聯合成本用NRV分攤,
問賣罐頭和主產品所得的淨利(應該是)
我想請問一下,這樣聯合成本要怎麼分攤?
是扣掉副產品NRV後再分給自己和主產品?
可是我記得我算了罐頭的NRV後就整個怪怪的然後就算不下去了= ="
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