{"id":541,"date":"2025-08-23T19:18:31","date_gmt":"2025-08-23T19:18:31","guid":{"rendered":"https:\/\/cfo-ready.com\/?p=541"},"modified":"2025-08-23T19:18:33","modified_gmt":"2025-08-23T19:18:33","slug":"mermas-contabilidad-control-costos","status":"publish","type":"post","link":"https:\/\/cfo-ready.com\/en\/mermas-contabilidad-control-costos\/","title":{"rendered":"Losses: definition, control, accounting treatment and impact on costs"},"content":{"rendered":"<h3 class=\"wp-block-heading\">What are losses?<\/h3>\n\n\n\n<p>Shrinkage is a loss of inventory (raw materials, products in process or finished goods) that occurs during production, storage or sale.<br>They are classified into:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Normal losses: unavoidable due to the nature of the process (example: evaporation, cuts, expected waste).<\/li>\n\n\n\n<li>Abnormal losses: exceed what is expected and are due to errors, failures, deterioration or poor management.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">How to control losses<\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Standardize processes (recipes, yields, quality controls).<\/li>\n\n\n\n<li>Record inventory entries and exits in detail.<\/li>\n\n\n\n<li>Define shrinkage KPIs (percentage of shrinkage over sales or production).<\/li>\n\n\n\n<li>Use inventory or ERP systems for traceability.<\/li>\n\n\n\n<li>Train staff in good management practices.<\/li>\n\n\n\n<li>Establish acceptable limits for loss and liability for exceeding them.<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Accounting treatment<\/h3>\n\n\n\n<p>The accounting record depends on whether the loss is normal or abnormal.<\/p>\n\n\n\n<p><strong>1. Normal shrinkage<\/strong><br>It is integrated into the cost of production or cost of sales.<br>Accounting entry example:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Work in process inventory (cost of production) XXX<\/li>\n\n\n\n<li>Raw materials warehouse XXX<\/li>\n<\/ul>\n\n\n\n<p><strong>2. Abnormal shrinkage<\/strong><br>It is recognized as an expense in the income statement.<br>Accounting entry example:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Abnormal shrinkage loss XXX<\/li>\n\n\n\n<li>Raw materials warehouse XXX<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Impact on costs<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Increased unit cost: Normal shrinkage increases the cost of each finished product.<\/li>\n\n\n\n<li>Reduction in profit margin: since it is not planned, it directly affects profitability.<\/li>\n\n\n\n<li>Deviation from standards: Higher-than-expected losses reflect inefficiencies.<\/li>\n\n\n\n<li>Impact on strategic decisions: influences sales prices, input purchases, and process design.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>\u00bfQu\u00e9 son las mermas? Las mermas son p\u00e9rdidas de inventarios (materia prima, productos en proceso o terminados) que ocurren durante la producci\u00f3n, almacenamiento o venta.Se clasifican en: C\u00f3mo controlar las mermas Tratamiento contable El registro contable depende de si la merma es normal o anormal. 1. Merma normalSe integra al costo de producci\u00f3n o costo [&hellip;]<\/p>","protected":false},"author":2,"featured_media":27,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[68],"tags":[322,318,320,319,321],"class_list":["post-541","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-costos","tag-costos-y-mermas","tag-mermas","tag-que-son-las-mermas","tag-tratamiento-contable-mermas","tag-tratamiento-mermas"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Mermas en contabilidad: definici\u00f3n, control y tratamiento contable<\/title>\n<meta name=\"description\" content=\"Conoce qu\u00e9 son las mermas en contabilidad, c\u00f3mo controlarlas, su tratamiento contable y el impacto que generan en los 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