Definicja fixed-price joint product

Material manufactured in a joint production process whose price is determined as follows:

The fixed price is the price multiplied by the output quantity. It is subtracted from the total cost of the production process using the subtraction method or the net realizable-value method. The remaining amount is distributed to the joint products based on a predefined distribution method. The price of the joint product calculated in this way is used in costing.

Materials are defined as fixed-price joint products in the material master.