split-off point


split-off point
 точка разделения; точка в технологическом процессе, в которой совместный продукт (joint product) разделяется на отдельные продукты; все затраты после этого момента можно прямо отнести на эти продукты; проблема заключается в том, как распределить совместные затраты до этой точки на несколько самостоятельных конечных продуктов; например, в нефтеперерабатывающей отрасли общие затраты на добычу, перевозку, хранение нефти распределить на отдельные производимые из нее продук- ты
 бензин, керосин, мазут, газолин и другие.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

Look at other dictionaries:

  • split-off point — See: separation point …   Accounting dictionary

  • Точка разделении (SPLIT-OFF POINT)  — Этап в процессе производства, за пределами которого становится возможным определить себестоимость отдельных продуктов. До этого этапа разделяемая продукция считается побочной или совместной …   Словарь терминов по управленческому учету

  • Split, Croatia — Split   City   City of Split Grad Split Some images of Split and its landmarks …   Wikipedia

  • Split Enz — Infobox musical artist 2 Name = Split Enz Img capt = Split Enz (1977) ...with costumes and hair...like nothing else, wild, colourful and inventive. Background = group or band Origin = Auckland, New Zealand Genre = Pop, New Wave, Rock Prog Rock,… …   Wikipedia

  • Split — Infobox Settlement official name = City of Split other name = native name = Grad Split nickname = Velo Misto , The Most Beautiful City in the World , The Center of the World settlement type = motto = imagesize = 280px image caption = Split, as… …   Wikipedia

  • Split (ten pin bowling) — A split is a term in ten pin bowling used to describe a number of situations where two or more pins remain standing after the first ball of a frame with a gap between them, when the headpin (the number 1 pin ) is no longer standing after the… …   Wikipedia

  • Split-phase electric power — A split phase electricity distribution system is a 3 wire single phase distribution system, commonly used in North America for single family residential and light commercial (up to about 100 kVA) applications. It is the AC equivalent of the… …   Wikipedia

  • Split-level home — A split level home is a style of house in which the floor level of one part of the house is about half way between a floor and its ceiling of the other part of the house. The one story section typically contains a family room (also known as a… …   Wikipedia

  • separation point — split off point In process costing, the point at which the by products or the joint products separate and are subsequently processed independently of each other …   Accounting dictionary

  • separation point — split off point In process costing, the point at which the by products or the joint products separate and are subsequently processed independently of each other …   Big dictionary of business and management

  • Orient Point Light — Location Off Orient point, north eastern tip of Long Island, NY, Oyster pond reef, Plum gut Year first constructed 1899 Year first lit 1899 Automated 1954 Foundation Cast iron caisson Construction Cast iron plate with brick lining …   Wikipedia