Management Decisions To Process or Not to Process What is the opportunity cost? Is income from the joint process greater than income from other uses? How to classify outputs? Primary,by-product,scrap,waste Sell at split-off or process further? 海南大学董建华讲授 9-19 海南大学董建华讲授 9- 19 Management Decisions What is the opportunity cost? ◼ Is income from the joint process greater than income from other uses? How to classify outputs? ◼ Primary, by-product, scrap, waste Sell at split-off or process further? To Process or Not to Process