TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

MATERIAL AVERIADO ANORMAL [1 record]

Record 1 2024-06-30

English

Subject field(s)
  • Cost Accounting
  • Production Management
CONT

... spoilage is classified into two types – normal spoilage and abnormal spoilage. ... Abnormal spoilage ... is spoilage that is beyond the normal point, wherein the level is unexpectedly high. It may be due to defective machinery, sub-standard quality of materials, and even incompetent operators.

OBS

Abnormal spoilage is considered unusual and should not be capitalized into inventory. Abnormal spoilage should be expensed in the period incurred.

French

Domaine(s)
  • Comptabilité analytique
  • Gestion de la production
DEF

Rejets de production jugés inacceptables, parce qu'ils sont évitables et excèdent le niveau de rejets défini comme normal.

OBS

Comme les rejets anormaux sont généralement attribuables à des opérations de production inefficaces, leur coût, s'il s'agit de rebuts, ou leur coût de remise en fabrication, s'il s'agit d'articles défectueux, est habituellement passé immédiatement en charges au lieu d'être incorporé au coût des produits fabriqués.

Spanish

Campo(s) temático(s)
  • Contabilidad de costos
  • Gestión de la producción
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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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