Audit engagement
Material usage & scrap variance review
Focused audit of usage and scrap variances — tracing BOM yields, drawing revisions, and scrap coding on the floor.
Who this is for
Costing teams watching material usage swing without a clear scrap story, or purchasing and production stuck in a blame loop over the same variance line.
What we do
We sample high-impact materials, compare theoretical BOM consumption to issues from stores, and walk scrap cages and rework stations to see how losses are coded. Drawing and BOM revision timing is checked against the period under review.
Included
- Usage and scrap variance isolation for agreed material families
- BOM-to-floor reconciliation on selected SKUs
- Short findings memo with ranked causes and control suggestions
Excluded
Labour and overhead variance deep-dives (available as separate or combined engagements). Full inventory physical counts.
Next step
Ask about a material review and name the materials or product lines that dominate your variance report.
Commission this audit
Share your costing method, period, and plant layout. We propose a scoped fee within two business days.
Request this engagement