Outsourcing decision

Further processing of joint costs is covered in the Paper F2 lectures on process costing. It is not repeated in our F5 lectures, partly because it is revision, but also because it is not very likely to be asked in F5. Comparing in house and outsourcing is covered - it is 'make or buy' and is in the chapter on short-term decision making. You won't find many questions, because again it is rarely asked. In addition there are no extra 'techniques' to learn - it is just another way of checking that you understand other techniques (such as key factor analysis, which is covered in the throughput accounting lecture) as opposed to having simply learned rules.

Thanku sir

You are welcome :-)