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Blake Saulsbury
on Nov 12, 2024

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While setting standards, managers should never allow for spoilage or machine breakdowns in their calculations.

Spoilage

Materials or products that are damaged or unsuitable for sale or use and are written off as a loss.

Machine Breakdowns

Unplanned failures or malfunctions of machinery, often disrupting production processes and requiring repair or replacement.

  • Distinguish between optimal and realizable benchmarks.
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Brittany LittlesNov 15, 2024
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