Convenient ways to distribute common costs to products And its role in rationalizing operational decisions: An applied study in Al- Qadisiyah dairy factory

Abstract

The research aims to determine the common costs in an accurate manner, then choose
the appropriate way to distribute the shared costs over the common products in a way that
ensures the accurate calculation of the costs of these products, in a way that helps the
economic unit in rationalizing the decisions. On 12/31/2017, the research concluded that
there is a possibility to determine the common costs in the research sample factory and
then distribute them to the common products. In addition, there is a possibility to use
these data to calculate the costs of the joint products correctly and thus rationalize the
operational decisions.