Christian,

Being able to define an unlimited number of by-products (and setting the
associated quantities) is not incorrect. By-products are not the (surplus
quantities of the) components issued, nor are they other end products.

If pizza is the intended end result of a production run, then that is the
end product. If you have issued more dough than needed, than the surplus is
returned to inventory (for convenience sake  other aspects like quality de
If a bolt with 2 washers and a wingnut is your intended end result of a
production run, then that is the end product that goes into inventory. And
it is limited. If you have issued more washers than needed in the
production run, then the surplus is returned to inventory (as a correction
on the issuance).

In the pizza analogy, the surplus dough (let us say 100 grams) can be
regarded either as a returnable good (correction on issuance 100 grams) or
as a by-product (e.g. waste as a result of quality degradation) that can
potentially lead to cost recovery. In the latter case, the by-product
cannot be the component issued but must be different product.

Regards,

Pierre Smits

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