She scrolled through the digital pages. The beauty of the PDF on the Portable was the search function. On the physical book, she would have spent ten minutes flipping through the index. On the reader, she typed "idle capacity," and boom —page 312.
In industries such as chemicals, textiles, or food processing, production is continuous. The main challenge is calculating equivalent units of production. Two primary methods exist: She scrolled through the digital pages
This textbook, by Ernesto Reyes Pérez, is a fundamental pillar for accounting and administration students in Mexico and Latin America, particularly those following the curriculum of the Facultad de Contaduría y Administración at UNAM . On the reader, she typed "idle capacity," and
When a single process yields multiple products (e.g., crude oil → gasoline, diesel, jet fuel), costs incurred before the split-off point are joint costs. Allocating them requires methods like physical units, sales value at split-off, or net realizable value (NRV). Incorrect allocation can distort product profitability, leading managers to drop seemingly unprofitable products that actually contribute to covering joint costs. By-product accounting (e.g., the net realizable value method or reversal cost method) is also critical for accurate income reporting. Two primary methods exist: This textbook, by Ernesto
: Bases para su cálculo antes de la producción, incorporación a la contabilidad y ajuste de variaciones contra costos reales.