Abel, Ildiko; Pupos, Tibor - In: GAZDÁLKODÁS: Scientific Journal on Agricultural Economics 55 (2011) 2
. ---------------------------------- One question which arises when performing twin product cost accounting is how to allocate costs to the products, i.e. what … ratio and methods to apply. Accentuating or cumulative cost accounting allows, also for twin products, to debit costs only … their association with the specific products. In version I the cost of insemination as a separate expense was debited only …