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INFORMASJON
kommentar	Denne termen stammer fra termbasen KBN-basen

RELASJON

BOKMÅL

ANBEFALT TERM
term	-
referanse	Horngren

ENGELSK
definisjon	joint cost allocation method that allocates joint costs on the basis of their relative proportions at the splitoff point, using a common physical measure such as weight or volume

ANBEFALT TERM
term	physical measure method
referanse	Horngren