How we can treat the normal spoilage and abnormal spoilage if they are not related to specific job ?

normal spoilage is an expense and should be charged to operating expenses, and if it si not related to a specifi job it should be distributed to all related jobs, while abnormal spoliage is a loss.

in a specific job, there is a lot of chance to the abnormal spoilage, with the help of professionals we can treate these abnormal spoilage into normal spoilage. so he can use so many stratogic management and technical analysis and swot analysis.