While none of the four common methods for allocating joint costs will consistently allocate joint costs more accurately than another, one method may be more appropriate than another depending on the production process.

The choice among the four common methods (physical measures method, sales value at split-off point method, net realizable value method, and constant gross margin percentage NRV method) depends on the nature of the production process and the information needs of management, as no single method is inherently more accurate in all situations.