How can companies reduce the conflict between the Economic Order Quantity (EOQ) decision model and models used for performance evaluation?

What are spoilage, rework, and scrap, and how are they accounted for under job order versus process costing systems? Why are they treated differently?

What has been regarded as normal spoilage in the past is not necessarily acceptable as normal spoilage in the present or future Explain.

provide a good description of the Economic Order Quantity (EOQ) decision model.