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spoilage costs

См. также в других словарях:

  • 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

  • normal spoilage — Unavoidable waste, *scrap, and defective goods arising from manufacturing processes. Unlike *abnormal spoilage, normal *spoilage is considered to be inherent in a *production process. It is generally viewed as uncontrollable in the short run, as… …   Auditor's dictionary

  • 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

  • Inventory — The raw materials, work in process goods and completely finished goods that are considered to be the portion of a business s assets that are ready or will be ready for sale. Inventory represents one of the most important assets that most… …   Investment 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: 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

  • Food irradiation — The Radura logo, used to show a food has been treated with ionizing radiation. Food irradiation is the process of exposing food to ionizing radiation[1] to destroy microorganisms, bacteria, viruses, or ins …   Wikipedia

  • baking — Process of cooking by dry heat, especially in an oven. Baked products include bread, cookies, pies, and pastries. Ingredients used in baking include flour, water, leavening agents (baker s yeast, baking soda, baking powder), shortening (fats,… …   Universalium

  • insurance — /in shoor euhns, sherr /, n. 1. the act, system, or business of insuring property, life, one s person, etc., against loss or harm arising in specified contingencies, as fire, accident, death, disablement, or the like, in consideration of a… …   Universalium

  • Book — A book is a set or collection of written, printed, illustrated, or blank sheets, made of paper, parchment, or other material, usually fastened together to hinge at one side. A single sheet within a book is called a leaf, and each side of a leaf… …   Wikipedia

  • dairy product — Introduction        milk and any of the foods made from milk, including butter, cheese, ice cream, yogurt, and condensed and dried milk.       Milk has been used by humans since the beginning of recorded time to provide both fresh and storable… …   Universalium

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