Esempio concreto: che fare? https://www.manager.it/default.asp?page=A_contabilita.html

1. Gestire vincoli e
Costi congiunti

2. Managing Constraints
Finding ways to
process more units
through a resource
bottleneck
Produce only whatProduce only what
can be sold.can be sold.
Streamline production process.Streamline production process.
Eliminate waste.Eliminate waste.
At the bottleneck itself:At the bottleneck itself:
••Improve the processImprove the process
•• Add overtime or another shiftAdd overtime or another shift
•• Hire new workers or acquireHire new workers or acquire
more machinesmore machines
•• Subcontract productionSubcontract production

3. Joint Costs
• In some industries, a number of end
products are produced from a single raw
material input.
• Two or more products produced from a
common input are called joint productsjoint products.
• The point in the manufacturing process
where each joint product can be recognized
as a separate product is called the split-offsplit-off
pointpoint.
• In some industries, a number of end
products are produced from a single raw
material input.
• Two or more products produced from a
common input are called joint productsjoint products.
• The point in the manufacturing process
where each joint product can be recognized
as a separate product is called the split-offsplit-off
pointpoint.

4. Joint Products
Joint
Input
Common
Production
Process
Split-OffSplit-Off
PointPoint
JointJoint
CostsCosts Oil
Gasoline
Chemicals

6. The Pitfalls of Allocation
Joint costs are reallyJoint costs are really
common costs incurred tocommon costs incurred to
simultaneously produce asimultaneously produce a
variety of end products.variety of end products.
Joint costs are oftenJoint costs are often
allocated to end products onallocated to end products on
the basis of thethe basis of the relativerelative
sales valuesales value of each productof each product
or on some other basis.or on some other basis.

7. It will always profitable to continueIt will always profitable to continue
processing a joint product after the split-processing a joint product after the split-
off point so long as the incrementaloff point so long as the incremental
revenue exceeds the incrementalrevenue exceeds the incremental
processing costs incurred after the split-processing costs incurred after the split-
off point.off point.
Let’s look at the Sawmill, Inc. exampleLet’s look at the Sawmill, Inc. example..
Sell or Process Further

8. Sell or Process Further
• Sawmill, Inc. cuts logs from whichSawmill, Inc. cuts logs from which
unfinished lumber and sawdust are theunfinished lumber and sawdust are the
immediate joint products.immediate joint products.
• Unfinished lumber is sold “as is” orUnfinished lumber is sold “as is” or
processed further into finished lumber.processed further into finished lumber.
• Sawdust can also be sold “as is” toSawdust can also be sold “as is” to
gardening wholesalers or processed furthergardening wholesalers or processed further
into “presto-logs.”into “presto-logs.”
• Sawmill, Inc. cuts logs from whichSawmill, Inc. cuts logs from which
unfinished lumber and sawdust are theunfinished lumber and sawdust are the
immediate joint products.immediate joint products.
• Unfinished lumber is sold “as is” orUnfinished lumber is sold “as is” or
processed further into finished lumber.processed further into finished lumber.
• Sawdust can also be sold “as is” toSawdust can also be sold “as is” to
gardening wholesalers or processed furthergardening wholesalers or processed further
into “presto-logs.”into “presto-logs.”

9. Sell or Process Further
Data about Sawmill’s joint products includes:
Per Log
Lumber Sawdust
Sales value at the split-off point 140$ 40$
Sales value after further processing 270 50
Allocated joint product costs 176 24
Cost of further processing 50 20

10. Sell or Process Further
Analysis of Sell or Process Further
Per Log
Lumber Sawdust
Sales value after further processing 270$ 50$
Sales value at the split-off point 140 40
Incremental revenue 130 10

11. Sell or Process Further
Analysis of Sell or Process Further
Per Log
Lumber Sawdust
Sales value after further processing 270$ 50$
Sales value at the split-off point 140 40
Incremental revenue 130 10
Cost of further processing 50 20
Profit (loss) from further processing 80$ (10)$

12. Sell or Process Further
Analysis of Sell or Process Further
Per Log
Lumber Sawdust
Sales value after further processing 270$ 50$
Sales value at the split-off point 140 40
Incremental revenue 130 10
Cost of further processing 50 20
Profit (loss) from further processing 80$ (10)$
Should we process the lumber furtherShould we process the lumber further
and sell the sawdust “as is?”and sell the sawdust “as is?”
Should we process the lumber furtherShould we process the lumber further
and sell the sawdust “as is?”and sell the sawdust “as is?”