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联产品是指用一种或几种原材料,在同一生产过程中生产出来的性质相近的两种或两种以上的主要产品。如用原油提炼出的汽油、柴油和煤油。有些联产品既可在分离后即出售.也可进一步加工后再出售。在普通管理会计中,进行联产品的决策分析一般是用差异分析法,即将进一步加工前后的差异收入和差异成本加以比较,以决定是否对联产品进一步加工。但运用这种方法不能确定进一步加工的产品数量及最优的产品组合,运用数学规划(线性规划和非线性规划)可以将是否进一步加工的定性问题和最优产量组合的定量问题结合起来综合分析,并可考虑与生产、市场有关的限定条件,有时还可同时进行联产品的价格决策。下面举例介绍这种分析方法。
Co-products are two or more major products of similar nature that are produced in the same production process using one or several raw materials. For example, gasoline, diesel and kerosene extracted from crude oil. Some co-products can be sold either after separation or after further processing. In general management accounting, the decision analysis of co-products is generally conducted using the difference analysis method, which compares the difference income and difference costs before and after further processing to determine whether the co-products are further processed. However, using this method can not determine the number of further processed products and the optimal product mix. The use of mathematical programming (linear programming and nonlinear programming) can combine the qualitative analysis of further processing and the quantitative analysis of the optimal output combination to analyze comprehensively. , and can consider the production and market-related restrictions, and sometimes also at the same time the joint product price decision. The following example describes this analysis method.