Document Type
Article
Publication Date
1920
Abstract
One of the bugbears of the cost accountant in arriving at production costs is the problem of defective, spoiled, and rejected material. The cost of such material involves the loss not only of the material itself but also of the labor and overhead applicable thereto. The chief purpose of this article is to explain the cost accounting treatment of defective, spoiled and rejected material.
Relational Format
pamphlet
Series Title
Official Publications of the National Association of Cost Accountants, 1920 (July), Vol. I, no. 6
Recommended Citation
Smith, C. H., "Distribution of defective and spoiled material costs" (1920). Publications of Accounting Associations, Societies, and Institutes. 101.
https://egrove.olemiss.edu/acct_inst/101
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