成本与管理会计亨格瑞第13版英文版.pptVIP

Spoilage, Rework, and ScrapCHAPTER 18第一页，共三十六页。 TerminologySpoilage, rework, and scrap have distinctive definitions in cost accounting that may not be the definition commonly used. P510（639）It is important that these terms be used properly, as each receives a different accounting treatment.第二页，共三十六页。 Terminology ,conts.Spoilage is units of production that do not meet the specifications required by customers for good units and are discarded or sold at reduced prices.Rework is units of production that do not meet the specifications required by customers but are repaired and sold as good finishe