The type of spoilage, which is considered as controllable and can be avoided is called _____________?

Correct answer: A. abnormal spoilage

  • A. abnormal spoilage
  • B. normal spoilage
  • C. transferred-in spoilage
  • D. transferred-out spoilage

Explanation

Abnormal spoilage is considered avoidable and controllable because it results from inefficiencies beyond the expected production loss. Normal spoilage is unavoidable under efficient conditions.

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About Cost Accounting

Cost accounting measures and analyses the cost of producing goods or providing services for planning, control and pricing decisions. It covers direct and indirect costs, fixed and variable costs, job and process costing, break-even analysis, marginal costing, overhead allocation, and the difference between product cost and period cost.

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