TERMIUM Plus®
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PERTES NORMALES [1 record]
Record 1 - internal organization data 2011-08-19
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
- Production Management
Record 1, Main entry term, English
- normal spoilage
1, record 1, English, normal%20spoilage
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Product deterioration that is expected even under the best operating conditions. 2, record 1, English, - normal%20spoilage
Record number: 1, Textual support number: 1 CONT
Costs of normal spoilage are allocated to the remaining good units in inventory. 2, record 1, English, - normal%20spoilage
Record number: 1, Textual support number: 1 OBS
[Normal spoilage] is inherent and unavoidable in the short run. 2, record 1, English, - normal%20spoilage
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
- Gestion de la production
Record 1, Main entry term, French
- rejets normaux
1, record 1, French, rejets%20normaux
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- pertes normales 1, record 1, French, pertes%20normales
correct, feminine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Rejets de production jugés acceptables ou tolérés parce qu'ils sont inévitables, c'est-à-dire inhérents au processus de fabrication, ou parce qu'on ne peut réduire davantage, voire éliminer complètement les imperfections techniques à un coût économique, compte tenu de l'état de la technologie, de la qualité des matières premières, de la qualité de la main-d'œuvre, du fonctionnement du matériel et de l'entretien qu'on en fait. 1, record 1, French, - rejets%20normaux
Record number: 1, Textual support number: 1 CONT
Généralement, le coût des rejets normaux est incorporé au coût des produits finis. 1, record 1, French, - rejets%20normaux
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad de costos
- Gestión de la producción
Record 1, Main entry term, Spanish
- pérdidas normales
1, record 1, Spanish, p%C3%A9rdidas%20normales
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- deterioro normal 2, record 1, Spanish, deterioro%20normal
masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 CONT
Para determinar el coste de las diferencias negativas en el inventario de materiales es necesario distinguir entre aquellas que se deben a un deterioro normal y aquellas cuya pérdida de cantidad es extraordinaria. Se entiende por deterioro normal de un material aquel que resulta de un proceso de almacenamiento eficiente. 2, record 1, Spanish, - p%C3%A9rdidas%20normales
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