Part 1 Section D.1.3. Joint Products and Byproducts 連産品と副産物

Methods of Allocating Costs to Joint Products 連結原価の按分方法

  1. Relative Sales Value at Split-off method (Gross Market Value method)
    • 売価按分法 -> 各製品の売上総利益率が等しくなる。分離点で全ての製品の売価が分かっている場合に採用
  2. Estimated Net Realizable Value (NRV) method
    • 正味実現可能価額按分法 -> 各製品の売上総利益率が等しくなる。分離点で1種類の製品でも売価が存在しない場合に採用(∵追加加工しないと売り物にならない)
  3. Physical Measure and Average Cost methods
    • 物量基準按分法 -> 各ユニット単位当たりのコストが等しくなる
  4. Constant Gross Profit (Gross Margin) Percentage method (Constant gross margin percentage net realizable value method)
    • 平均売上総利益率法(修正NRV法) -> 全体の売上総利益率を求めてから、この利益率を維持したまま個別原価との差額を按分額とする

注1:the split-off point で、売価が全て判明していも、問題文でNRV法を使うよう指示があればそれに従う。
注2:問題文では、連結原価の按分額、フルコスト、原価単価のいずれを問われているかに留意する。

計算例:いずれも追加加工をする場合

Prd1Prd2By-productJoint cost
Units produced90,000150,00060,000
Units sold100,000110,00060,000
Selling price
per unit
$30$14$2
Additional processing
costs after the split-off point
per unit
$6$6
unavoidably spoiled units50,000
Final selling price
per unit
$50$30
Joint production
costs – material
$1,020,000
Joint production
costs – direct labor
$1,000,000
Joint production
costs – factory overhead
$500,000

● The physical-volume method
Prd1: {$2,520,000 – ($2 × 60,000)} × 90,000 ÷ (90,000 + 150,000)

● The relative sales value at split-off method
Prd1: {$2,520,000 – ($2 × 60,000)} × ($30 × 90,000) ÷ ($30 × 90,000 + $14 × 150,000)

● The estimated net realizable value method
Prd1: {$2,520,000 – ($2 × 60,000)} × {($50 – $6) × 90,000} ÷ {($50 – $6) × 90,000 + ($30- $6) × (150,000 – 50,000)}

● The constant gross profit percentage method
Overall gross profit: {$50 × 90,000 + $30 × (150,000 – 50,000)} – [{$6 × 90,000 + $6 × (150,000 – 50,000)} + {$2,520,000 – ($2 × 60,000)}] = 0.528

Prd1Prd2TotalGross Margin
Final sales value4,500,0003,000,0007,500,000
Separable costs540,000600,0001,140,000
Joint costsxy2,400,000
Required gross profit2,376,0001,584,0003,960,00052.8%

x = 1,584,000
y = 816,000

計算例:追加加工費が最終売価を上回る場合

Prd1Prd2By-productJoint cost
Units produced90,000150,00060,000
Units sold100,000110,00060,000
Selling price
per unit
$30$14$2
Additional processing
costs after the split-off point
per unit
$21$6
unavoidably spoiled units50,000
Final selling price
per unit
$50$30
Joint production
costs – material
$1,020,000
Joint production
costs – direct labor
$1,000,000
Joint production
costs – factory overhead
$500,000
注3:追加加工による差額売価が差額原価を下回るとき、その追加加工は選択されない
差額売価 = $50 – $30 = $20 < $21 = 差額原価

● The physical-volume method
Prd1: {$2,520,000 – ($2 × 60,000)} × 90,000 ÷ (90,000 + 150,000)

● The relative sales value at split-off method
Prd1: {$2,520,000 – ($2 × 60,000)} × ($30 × 90,000) ÷ ($30 × 90,000 + $14 × 150,000)

● The estimated net realizable value method
Prd1: {$2,520,000 – ($2 × 60,000)} × ($30 × 90,000) ÷ {$30 × 90,000 + ($30- $6) × (150,000 – 50,000)}

● The constant gross profit percentage method
Overall gross profit: {$30 × 90,000 + $30 × (150,000 – 50,000)} – [{$6 × (150,000 – 50,000)} + {$2,520,000 – ($2 × 60,000)}] = 0.473684

Prd1Prd2TotalGross Margin
Final sales value2,700,0003,000,0005,700,000
Separable costs0600,000600,000
Joint costsxy2,400,000
Required gross profit1,278,9471,421,0532,700,00047.4%

x = 1,421,053
y = 978,947

副産物の会計処理

  1. Production method
    • NRVを求めて連結原価から控除する
    • もし在庫になったら、NRVを在庫評価額とする
  2. Sales method
    • もし売れたら原価無しの収益とする -> 雑益(雑収入)
    • または、連結原価のマイナスにする
    • 測定額は売価のみ

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