Constant gross-margin percentage NRV method

From CNM Wiki
Jump to: navigation, search

Constant gross-margin percentage NRV method is method that allocates joint costs to joint products in such a way that the overall gross-margin percentage is identical for the individual products.

Definitions

According to Cost Accounting by Horngren, Datar, Rajan (14th edition),

Constant gross-margin percentage NRV method. Method that allocates joint costs to joint products in such a way that the overall gross-margin percentage is identical for the individual products.
Retrieved from "https://pravka.bskol.com/w/index.php?title=Constant_gross-margin_percentage_NRV_method&oldid=51783"