Evaluating of wastes and scraps in product costing by social assistance program (SAP) and application sample

Accounting and FinanceThe former provision of competing in local or international markets is thekeeping abreast of the innovations and beeing adapted to these innovations. Inthis process the most controllable variant for companies is the cost. The firmscan achieve if they keep balance of quantity of input-output. The clearest factorthat break this balance is production losses. Production losses that occurnormally or abnormal are significantly rising the cost of goods. Reducing thesecosts completely might not be economic usually. If the firms keep control ofproduction losses they can obtain optimum cost composition. Therefore usingthe programs that tracks the production losses in right way is the inevitable forthe companies. Outstanding programs should support company policies andmust coordinate all units of company to the determined purpose.Key Words: 1-Waste, 2-Scrap, 3-Defective Units, 4-Spoilage