This question concerns the following
Planned scrap is the percentage of material that is expected to accrue as residue in the production of a product. This may be material accruing for technical reasons due to changes in form (for example chips or chad) or in production for the adjustment to a process (for example adjusting parts, setting-up losses, start-up scrap). Furthermore, planned scrap means materials or components which, as experience has shown, accrue as a percentaged loss in individual process steps.
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