Abnormal Spoilage

Business, Legal & Accounting Glossary

Definition: Abnormal Spoilage


Abnormal Spoilage


Full Definition of Abnormal Spoilage


Spoilage is the cost accounting concept of waste that is produced during a job. Spoilage is a normal occurrence in all manufacturing. Think of it like scrap. There will always be scrap metal or materials left over after a product is manufactured. In other words, spoilage is not only normal; it is unavoidable.

Abnormal spoilage, on the other hand, refers to waste that could have been avoided. When manufacturing processes go wrong or materials have defects, an abnormal about of waste or spoilage is produced. The abnormal spoilage could have been avoided if the job or process went according to plan.


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Definition Sources


Definitions for Abnormal Spoilage are sourced/syndicated and enhanced from:

  • A Dictionary of Economics (Oxford Quick Reference)
  • Oxford Dictionary Of Accounting
  • Oxford Dictionary Of Business & Management

This glossary post was last updated: 28th December, 2021 | 1 Views.