What is considered an acceptable figure for unplanned spoilage?

Top performing companies are constantly looking for ways to reduce waste, both planned and unplanned. An unplanned spoilage figure of less than 2% of sales is expected of companies that perform well. Top companies implement strategies to continually push the figure lower and can be well under 1%. How spoilage dollars are calculated can vary; in our view the figure should include material, labor, and, when appropriate, hourly equipment charges.