Material Losses: Waste, Scrap, Defectives and Spoilage

24, throughout the whole cycle response of flux density Bmax is slower than field intensity H. The core materials used in EMEC devices exhibit high nonlinearity. This nonlinearity can be easily seen when the mathematical relationship between magnetic field intensity and the magnetic flux density is established in a magnetic material with permeability. Magnetic field intensity can be thought of as the field force (MMF) divided by the length of the material.

Cost management: Scope & use

The actual waste is compared with standard waste and remedial action is taken to control abnormal waste. Abnormal spoilage is spoilage that is not expected to arise under efficient operating conditions; it is not an inherent part of the selected production process”. Abnormal spoilage can be controlled because it arises as a result of inefficient operating conditions.

14.6 Energy Losses in Electromechanical Energy Conversion Systems

Reasons for difference between the actual and standard should be investigated. Corrective action should also follow whenever the actual wastage or scrap is more than what is pre-determined. Even in this case, ascertainment of market price is not possible unless the scrap is sold.

Cost control definition and usage

I am interested as to what would count as either material or non-material damage. I couldn’t find a definition of it anywhere which explained it, but I am interested what the courts would deem to be compensatable. Of wool costing Rs 72,000 was issued for the manufacture of 38″ size pullover.

The actual percentage of waste should be compared with the normal percentage. Particular care has to be taken to check abnormal waste. This can be done by holding regular meetings with the foreman and his staff.

Any scheme of control should start with establishing a standard for scrap for each department or process. While doing so, it is necessary to take into consideration the nature of materials, nature of manufacturing operation, use of proper equipment, employment of proper personnel, and defining areas of responsibility. It is equally necessary to establish a scheme of scrap reporting. (c) Defective Scrap takes place due to basic defects in raw materials, production processes and other discrepancies leading to unsaleable products. Waste is that portion of basic raw material which is lost in production processes and has no recoverable value. Waste may be visible which can be seen e.g., ash, sand, dust, etc., and invisible which is disappearance of a portion of a raw material e.g., shrinkage, evaporation, etc.

• The material which is retrieved from the spoilage work is known as salvage.
• They are characterized by high remnant field (Br) and high coercive field (Hc) and called hard materials.
• Usually, it is possible to avoid defects in the units produced but to some extent defectives may be unavoidable.
• Metallurgical properties of the materials provide tensile, ductility, hardness, toughness, fatigue, and creep.
• The electricity consumed by the four major energy end-use sectors and electricity losses can be apportioned to these respective end-use sectors to calculate their total energy use.

The store-keeper should send reports of slow-moving items regularly to the sales and production departments and seek information regarding alternative uses of such items. Material loss of the nature of scrap is quite normal in the case of engineering industries due to lathe operations. The same is true of industries such as wood-working, leather, ready-made garments, etc. Under the third method, which is an improvement over the first two methods, the scrap values realised are credited to each job, process or operation. This is a detailed method and is immensely helpful in identifying scrap values in case of every job, process or operation. When a work on inspection is found to be defective, the inspector makes out a “Defective Work Report”.

Such type of scrap is abnormal because it arises due to abnormal reasons. Any loss caused by unexpected or abnormal conditions such as sub-standard materials, carelessness, accident etc. or loss in excess of the margin anticipated for normal process loss should be regarded as abnormal waste. Normal waste is unavoidable and as such may be reduced to some extent if there is strict control but cannot be totally eliminated. Such loss can be estimated in advance on the basis of past experience or chemical data.

The loss factor (εr tan δ) of a dielectric is a useful indication of the energy lost as heat. The maximum dielectric loss for any particular type of polarization process occurs when its relaxation period is the same as the period of the applied field, i.e., when a resonance occurs. In many concerns, variable overhead efficiency variance inefficient and bad workmanship results in defective units. To minimize defective work, suitable financial and non-financial incentives based on the quantity or percentage reduction in defective work should be provided. The actual quantity of scrap is compared with the standard quantity.