Physical-measure method

Physical-measure method is method that allocates joint costs to joint products on the basis of the relative weight, volume, or other physical measure at the splitoff point of total production of these products during the accounting period.

Definitions

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

Physical-measure method. Method that allocates joint costs to joint products on the basis of the relative weight, volume, or other physical measure at the splitoff point of total production of these products during the accounting period.