連續性生產程序之企業，相同製程，可同時產出數種不同的聯產品，例如化學業、石油業或肉類加工業，分離點後的聯產品，可能立即出售，也可能經額外加工程序後再出售，是否繼續加工涉及企業有限資源的分配，為使利潤最大，此種決策需考慮繼續加工的邊際貢獻、產能資源限制以及市場需求等因素，本研究擬應用作業基礎成本法，就聯產品之生產特性，透過正確的成本分析，設計出一個更完備作業基礎成本法決策模型，透過有效率的資源分配使公司取得競爭優勢，同時經由實証研究，使此模型兼具理論與實務價值。
A particular decision making process that is needed by most firms who produce joint products is the one requiring an assessment of desirability of further processing joint products beyond the split-off point. Especially in a situation in which market demands exceed the company’s production capacity. This study develops an ABC joint products decision model which incorporates more decision variable, by using a mathematical programming approach.
By applying this model, the companies who produce joint products can derive an optimal decision about further processing.
