Normal Spoilage — The deterioration of a firm s product line that is generally considered to be unavoidable and expected. Normal spoilage refers to the inherent worsening of products during the production or inventory processes of the sales cycle. Companies… … Investment dictionary
spoilage — *Waste, scrap, and defective goods arising from manufacturing processes. Spoilage is not necessarily without value, as the waste, *by products, or defective *output of a *production process can sometimes be sold for *scrap value or reworked. A… … Auditor's dictionary
Нормальный брак (NORMAL SPOILAGE) — Затраты, понесенные в результате брака, которые невозможно ликвидировать повышением производительности; такие затраты необходимо относить на объект учета затрат в качестве элементов производственной себестоимости … Словарь терминов по управленческому учету
normal loss — The loss arising from a manufacturing or chemical process through waste, seepage, shrinkage, or spoilage that can be expected, on the basis of historical studies, to be part of that process. It may be expressed as a weight or volume or in other… … Accounting dictionary
normal loss — The loss arising from a manufacturing or chemical process through waste, seepage, shrinkage, or spoilage that can be expected, on the basis of historical studies, to be part of that process. It may be expressed as a weight or volume or in other… … Big dictionary of business and management
abnormal spoilage — Avoidable waste, scrap, and defective goods arising from manufacturing processes. In contrast to *normal spoilage, abnormal *spoilage is not considered to be an inherent part of a manufacturing process, and it tends to be expensed as incurred … Auditor's dictionary
Abnormal Spoilage — The waste or wrecking of inventory beyond what is expected in normal business processes. Abnormal spoilage can be the result of broken machinery or from inefficient operations, and is considered to be at least partially preventable. In accounting … Investment dictionary
нормальный брак — Затраты, понесенные в результате брака, которые невозможно ликвидировать повышением производительности; такие затраты необходимо относить на объект учета затрат в качестве элементов производственной себестоимости.… … Справочник технического переводчика
waste — spoilage The amount of material lost as part of a production process. Acceptable levels of waste, known as a normal loss, are part of the cost of production and as such are allowed for in the product costs. See also: abnormal loss, process… … Accounting dictionary
waste — spoilage The amount of material lost as part of a production process. Acceptable levels of waste, known as a normal loss, are part of the cost of production and as such are allowed for in the product costs. See also process costing … Big dictionary of business and management
