Management Decisions To Process or Not to Process Will revenues exceed total costs? Revenue from sale of joint process outputs Costs ■Joint costs Processing costs after split-off ■Selling costs 海南大学董建华讲授 9-18海南大学董建华讲授 9- 18 Management Decisions Will revenues exceed total costs? ◼ Revenue from sale of joint process outputs ◼ Costs ◼ Joint costs ◼ Processing costs after split-off ◼ Selling costs To Process or Not to Process