Job Costing:Spoilage 分批制度通常先分辨正常损坏系属于特定批次或属所有批次 With a job-costing system,companies can decide to assign normal spoilage to specific jobs. Alternatively,they can allocate normal spoilage to all jobs as part of manufacturing overhead. Loss from abnormal spoilage is recorded as a cost of the period 海南大学董建华讲授 7-16 海南大学董建华讲授 7- 16 Job Costing: Spoilage With a job-costing system, companies can decide to assign normal spoilage to specific jobs. Alternatively, they can allocate normal spoilage to all jobs as part of manufacturing overhead. Loss from abnormal spoilage is recorded as a cost of the period. 分批制度通常先分辨正常损坏系属于特定批次或属所有批次