What does "dome calculation" mean
The joint costing is a method of cost unit unit accounting with which products are costed that inevitably occur together due to technical conditions in production, e.g. B. coke, gas, tar and benzene in the coking plants.
Due to the mutual dependency, it is difficult to determine the costs for each individual product, since they can only be assigned to the entire production program or production area. One orientates oneself on the principle of cost sustainability.
Forms of dome calculation
The residual value calculationwhich is applied when a main product and one or more by-products are manufactured. It is also known as the subtraction method or the residual cost method. The manufacturing costs for one unit of the main product result from:
The distribution calculationwhich is used when several main products result from a linked manufacturing process. The total costs are assigned to the individual products using equivalence numbers. There is the market price method, in which the costs are distributed according to the market prices of the products, and the key method, in which the total costs are allocated on the basis of technical standards.