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El Valor Neto Realizable (VRN) de un producto es: Costo de separacin - margen de utilidad - costo adicional de procesamiento y venta. Utilidad en

El Valor Neto Realizable (VRN) de un producto es: Costo de separacin - margen de utilidad - costo adicional de procesamiento y venta. Utilidad en la escisin + costo adicional de procesamiento y venta. Valor de venta final: procesamiento adicional y costo de venta. Valor de venta final + costo adicional de procesamiento y venta. Asignacin de costos ms costo separable.

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