Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Joint
and By Products Main Page | MAAW's
Chapter 6 Appendix
Amey, L. R. and J. Goffin. 1988. Joint product decisions: The variable proportions case. Contemporary Accounting Research 5(1): 174-198.
Anctil, R., S. D. Grimm and M. M. Maloney. 2020. Atlas managerial accounting case: Examining joint products in the international scrap metal recycling industry. Journal of Accounting Education (51): 100660.
Arya, A., J. C. Glover and B. Mittedorf. 2017. The effects of joint cost allocation on intra-firm trade: A comparison of insulating and non-insulating approaches. Journal of Management Accounting Research 29(2): 1-10.
Avery, H. G. 1951. Accounting for joint costs. The Accounting Review (April): 232-238.
Balachandran, B. V. and R. T. S. Ramakrishnan. 1981. Joint cost allocation: A unified approach. The Accounting Review (January): 85-96.
Barton, M. F. and J. D. Spiceland. 1985. Practical alternative to joint cost allocation. Woman CPA (July): 24-26.
Barton, T. L. 1988. Intuitive choice of cooperative sharing mechanisms for joint cost savings: Some empirical results. Abacus 24(2): 162-169.
Baumol, W. J., et al. 1962. The role of cost in minimum pricing of railroad services. The Journal of Business (October): 1-10.
Beckett, J. A. 1951. A study of the principles of allocating costs. The Accounting Review (July): 327-333.
Biddle, G., and R. Steinberg. 1984. Allocations of joint and common costs. Journal of Accounting Literature (3): 1-45.
Billera, L. J., D. C. Heath and R. E. Verrecchia. 1981. A unique procedure for allocating common costs from a production process. Journal of Accounting Research (Spring): 185-196.
Brock, H. R. 1963. Joint-cost allocation - Not a rate basis. N.A.A. Bulletin (February): 19-26. (Using a variety of bases for cost allocation between gas and oil production shows wide results and should not be used in price regulation).
Butler, J. J. 1971. Joint product analysis. Management Accounting (December): 12-14, 38.
Cadenhead, G. M. 1970. Net realizable value redefined. Journal of Accounting Research (Spring): 138-140.
Cats-Baril, W. L., J. F. Gatti and D. J. Grinell. 1986. Joint product costing in the semiconductor industry. Management Accounting (February): 28-31, 34-35.
Cheng, C. S. A. and R. P. Manes. 1992. The marginal approach to joint cost allocation: A model for practical application. Journal of Management Accounting Research (4): 44-63.
Chiu, J. S. and D. T. DeCoster. 1966. Multiple product costing by multiple correlation analysis. The Accounting Review (October): 673-680.
Cole, W. M. 1923. A problem in joint costs. Harvard Business Review (July): 428-437.
Cole, W. M. 1923. A problem in joint costs. National Association of Cost Accountants Official Publications (October 1): 3-13.
Corbin, D. A. 1962. By-products accounting - Some observations. N.A.A. Bulletin (February): 48.
Cruitt, J. W. 2014. How NFPs should allocate joint costs. Journal of Accountancy (October): 38-42.
Daniels, R. B. and A. J. McKee. 2009. Using technology to teach joint product costing. Management Accounting Quarterly (Fall): 14-21.
Ducker, H. L. 1925. By-products, co-products and joint products. Journal of Accountancy (October): 276-305.
Erickson, L. and M. Spivack. 1954. The costing of unfinished joint products. N.A.C.A. Bulletin (December): 542-549. (Illustration of the relative-sales-value method).
Feller, R. E. 1977. Accounting for joint products in the petroleum industry. Management Accounting (September): 41-44, 48.
Fertakis, J. P. 1986. Responsibility accounting for by-products and industrial wastes. Journal of Accountancy (May): 138-147.
Fox, A. M. 1934. Joint-product costs. N.A.C.A. Bulletin (April 1): 915-936.
Gangolly, J. S. 1981. On joint cost allocation: Independent cost proportional scheme (ICPS) and its properties. Journal of Accounting Research (Autumn): 299-312.
Gatti, J.F. and D.J. Grinnell. 2000. Joint cost allocations: Measuring and promoting productivity and quality improvements. Journal of Cost Management (July/August): 13-21.
Greer, H. C. 1936. Accounting for by-products and joint products. N.A.C.A. Bulletin (August 15): 1399-1423.
Hamlen, S. S., W. A. Hamlen, Jr. and J. T. Tschirhart. 1977. The use of core theory in evaluating joint cost allocation schemes. The Accounting Review (July): 616-627.
Hamlen, S. S., W. A. Hamlen, Jr. and J. Tschirhart. 1980. The use of the generalized Shapley allocation in joint cost allocation. The Accounting Review (April): 269-287.
Harris, W. T. Jr. and W. R. Chapin. 1973. Joint product costing. Management Accounting (April): 43-47.
Hartley, R. V. 1971. Decision making when joint products are involved. The Accounting Review (October): 746-755.
Hartley, R. V. 1973. A note on quadratic programming in a case of joint production: A reply. The Accounting Review (October): 771-774.
Harvard Business Review. 1927. Case studies in business: Some problems in joint cost. Harvard Business Review (January): 219-226.
Hemmer, T. 1996. Allocations of sunk capacity costs and joint costs in a linear principal-agent model. The Accounting Review (July): 419-432.
Hill, T. M. 1956. A criticism of "Joint cost analysis as an aid to management". The Accounting Review (April): 204-205.
Jaedicke, R. K. 1958. Some notes on product-combination decisions. The Accounting Review (October): 596-601.
Jensen, D. L. 1973. Hartley's demand-price analysis in a case of joint production: A comment. The Accounting Review (October): 768-770.
Jensen, D. L. 1974. The role of cost in pricing joint products: A case of production in fixed proportions. The Accounting Review (July): 465-476.
Jones, C. L. and A. A. Roberts. 2006. Management of financial information in charitable organizations: The case of joint-cost allocations. The Accounting Review (January): 159-178.
Journal of Accountancy. 1906. Apportionment of the cost of anthracite coal between domestic and steam sizes. Journal of Accountancy (May): 30-38.
Keller, I. W. 1939. The function of costs in a joint-products industry. N.A.C.A. Bulletin (November 15): 359-372.
Lawson, G. H. 1956. Joint cost analysis as an aid to management - A rejoinder. The Accounting Review (July): 439-443.
Lawson, G. H. 1957. Joint cost analysis as an aid to management - A further note. The Accounting Review (July): 431-433.
Lorig, A. N. 1955. Joint cost analysis as an aid to management. The Accounting Review (October): 634-637.
Lorig, A. N. 1956. [Joint cost analysis as an aid to management]: A reply. The Accounting Review (October): 593-595.
Lorig, A. N. 1958. Replying to "A further note" on joint cost analysis. The Accounting Review (January): 35-36.
Louderback, J. G. 1976. Another approach to allocating joint costs: A comment. The Accounting Review (July): 683-685.
Lowenthal, F. 1986. Multiple splitoff points. Issues in Accounting Education (Fall): 302-308.
Maher, M. W. and M. L. Marais. 1998. A field study on the limitations of activity-based costing when resources are provided on a joint and indivisible basis. Journal of Accounting Research (Spring): 129-142.
Manes, R. P. and A. C. S. Cheng. 1988. The Marginal Approach to Joint Cost Allocation: Theory and Application. Studies in Accounting Research (29). American Accounting Association.
Manes, R. P. and V. L. Smith. 1965. Economic joint cost theory and accounting practice. The Accounting Review (January): 31-35.
Martin, J. R. Not dated. What is a cost accounting system? Management And Accounting Web. 5partsofcostsystem
Moriarity, S. 1975. Another approach to allocating joint costs. The Accounting Review (October): 791-795.
Moriarity, S. 1976. Another approach to allocating joint costs: A reply. The Accounting Review (July): 686-687.
N.A.C.A. 1957. Costing Joint Products, Research Series 31. National Association of Cost Accountants.
N.A.C.A. 1920. Accounting for by-products. National Association of Cost Accountants Official Publications (August): 3-16.
National Association of Cost Accountants. 1957. Digest of N.A.C.A. research report - Costing joint products. N.A.C.A. Bulletin (April): 1016-1021.
Newlove, G. H. 1929. Relative sales value theory of allocating costs. The Accounting Review (December): 251-254.
Pape, M. E. 1955. By-product costing in glue manufacture. N.A.C.A. Bulletin (June): 1304-1309.
Pfouts, R. W. 1961. The theory of cost and production in the multi-product firm. Econometrica (October): 650-658.
Roberts, A. A. 2005. The implications of joint cost standards for charity reporting. Accounting Horizons (March): 11-23.
Self, R. W. 1956. Better by-product costs for pricing. N.A.C.A. Bulletin (September): 18-28.
Shubik, M. 1962. Incentives, decentralized control, the assignment of joint costs and internal pricing. Management Science (April): 325-343.
Silhan, P. A. 1978. The recurring problem of divergent terminology. The Accounting Review (January): 179-181.
Solomon, K. I. 1966. Some explanatory notes on joint-product costing. Management Accounting (November): 45-47.
Stout, D. E. and D. E. Wygal. 1988. Making by-products a main product of discussion: A challenge to accounting educators. Journal of Accounting Education 6(2): 219-233.
Thomas, A. L. 1982. Goals for joint-cost allocation: An incompatibility in the literature. Abacus 18(2): 166-174.
Tilton, F. A. 1932. Joint costs in the Post office Department. N.A.C.A. Bulletin (April 15): 1081-1097.
Trenchard, P. M. and R. Dixon. 2003. The clinical allocation of joint blood product costs. Management Accounting Research (June): 165-176.
Walters, A. A. 1960. The allocation of joint costs. The American Economic Review (June): 419-432.
Wasley, R. S. 1953. Some instances of practice in by-product costing. N.A.C.A. Bulletin (April): 1006-1012.
Weil, R. L. 1968. Allocating joint costs. The American Economic Review (December): 1342-1345.
Wells, M. C. 1978. Accounting for Common Costs. Champaign-Urbana, IL: Center for International Education and Research in Accounting.
Willard, B. K. 1969. Cost distribution using infinitely variable averages. Management Accounting (October): 12-15. (Related to joint cost).
Williams, D. J. and J. O. S. Kennedy. 1983. A unique procedure for allocating joint costs from a production process? Journal of Accounting Research (Autumn): 644-645.