sales value at split-off method

sales value at split-off method
Бухгалтерия и аудит
метод стоимости в точке раздела (метод рыночных цен)
метод, при котором комплексные затраты распределяются на основе относительной стоимости продукта в точке раздела; в основу расчета берут стоимость реализации всей продукции, включая непроданную часть

Англо-русский экономический словарь.

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