Examlex
The relationship of a product's price compared to its quality is known as value.
Step-Down Method
A cost allocation method used in accounting to distribute overhead costs from service departments to production departments and then to specific products or services.
Split-Off Point
The point in processing at which all joint costs have been incurred.
Relative Net Realizable Values
A method used to allocate joint costs based on the estimated final sales value of products minus any additional processing costs.
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