Split - off point - wikipedia Split - off point This article needs additional citations for verification. Please help improve this article by adding citations to reliable sources. Unsourced material may be challenged and removed. ( October 2012 ) In the context of production, a split - off point is the point at which joint products appear in the production process. Example : When the Entity is carrying on the business with two subsidiaries, one subsidiary is making huge profits and another subsidiary making huge losses... while preparing the financial statements of the company, the company showing no profit and no loss, and these will not attract the investors. The company got the idea to form independent companies so that it can be easily measurable and it can decide the future of the companies and where developments required for the companies. See also Joint cost References Jump up ^ Wouters, Mark ; Selto, Frank H. ; Hilton, Ronald W. ; Maher, Michael W. ( 2012 ) : Cost Management : Strategies for Business Decisions, International Edition, Berkshire ( UK ), p. 532. Retrieved from `` https://en.wikipedia.org/w/index.php?title=Split-off_point&oldid=742525753 '' Categories : Production economics Hidden categories : Articles needing additional references from October 2012 All articles needing additional references Talk About Wikipedia Add links This page was last edited on 4 October 2016, at 06 : 39. About Wikipedia

Question: what is the split off point of joint products
Answer: the point at which joint products appear in the production process