abnormal spoilage

abnormal spoilage
брак, порча (spoilage) сверх норм

Система ведения учета (accounting system) должна выделять потери от брака/порчи отдельно от расходов в пределах норм (normal spoilage)

Специализированный англо-русский словарь бухгалтерских терминов. .

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Look at other dictionaries:

  • 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

  • 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

  • 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

  • abnormal loss — The loss arising from a manufacturing or chemical process through abnormal waste, shrinkage, seepage, or spoilage in excess of the normal loss. It may be expressed as a weight or volume or in other units appropriate to the process; it is usually… …   Accounting 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

  • 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

  • microbiology — microbiological /muy kroh buy euh loj i keuhl/, microbiologic, adj. microbiologically, adv. microbiologist, n. /muy kroh buy ol euh jee/, n. the branch of biology dealing with the structure, function, uses, and modes of existence of microscopic… …   Universalium

  • pasteurization — [pas΄chər i zā′shən, pas΄təri zā′shən] n. 〚Fr: see PASTEURIZE & ATION〛 a method of destroying disease producing bacteria and checking the activity of fermentative bacteria, as in milk, beer, or cider, by heating the liquid to a prescribed… …   Universalium

  • animal disease — ▪ non human Introduction       an impairment of the normal state of an animal that interrupts or modifies its vital functions.       Concern with diseases that afflict animals dates from the earliest human contacts with animals and is reflected… …   Universalium

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  • radiation — radiational, adj. /ray dee ay sheuhn/, n. 1. Physics. a. the process in which energy is emitted as particles or waves. b. the complete process in which energy is emitted by one body, transmitted through an intervening medium or space, and… …   Universalium

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