Soya processing & solvent extraction
Crushing and extraction units converting soybean into oil, de-oiled cake and meal, buying a seasonal commodity through regulated markets.
Oil and meal are joint outputs whose relative value shifts with the market, yet cost is usually split on a ratio fixed long ago. Seed moisture and oil content vary recovery batch to batch, and mandi fee and hamali are booked centrally rather than to the lot.
Joint outputs recorded with a stated allocation basis that can be revisited, quality attributes captured at intake and used in valuation, and market charges attached to the lot so realised margin per batch is real.