36. Build WIP/cost rollup and variance review
Aggregate exact immutable operation-attempt evidence into one independently reviewed build variance without creating a stock, payroll, budget, ledger or inventory-valuation projection.
Purpose
Aggregate exact immutable operation-attempt evidence into one independently reviewed build variance without creating a stock, payroll, budget, ledger or inventory-valuation projection.
Production Planner, different Production Manager, read-only Project / Contract Manager and Auditor
MBL-… plan 140 min × INR 35 = INR 4,900 → three actual attempts × 60 min = INR 6,300 → INR 1,400 / 28.571429% UNFAVOURABLE → v1 rejected → v2 approved.
Before you begin
- Build is AS_BUILT_CAPTURE or later
- Every released operation has a passing attempt
- Every retained attempt has one Flow 29 immutable cost record
- All build attempt rates use one currency
- Planner and Production Manager are different named users
- Same-site CLEAN controlled evidence exists
Deterministic rollup and authority boundaries
Each line uses the released operation estimated minutes and earliest exact attempt rate snapshot, including tooling only when that baseline dispatch used tooling.
Actual minutes, WIP evidence and cost include every retained failed and passing attempt; retries can therefore create an attributable unfavourable variance.
Started/completed/rejected values are arithmetic sums of operation-attempt evidence. They are deliberately not labelled inventory, output quantity or current stock.
Actual minus planned cost and the derived percentage classify as UNFAVOURABLE above the positive threshold, FAVOURABLE below its negative, otherwise WITHIN_TOLERANCE.
The SHA-256 source freezes plan version/fingerprint, every operation, exact execution/dispatch/rate/cost fingerprint and WIP values. Submission/review rejects changed evidence.
A rejected version remains immutable. The planner may create a corrected explanation/threshold version only for the same exact build and freshly derived source.
Approval never creates payroll/timecards, budget commitments, invoices, payments, journal entries or inventory valuation and never updates stock or Assembly custody.
Procedure
- 1
Complete all released operations and Flow 29 cost evidence.
- 2
Create rollup v1 as Production Planner with threshold, explanation and controlled evidence.
- 3
Inspect per-operation planned/actual minutes, attempt count, WIP evidence, cost and deterministic classification.
- 4
Submit v1 and reject it as a different Production Manager; retain the immutable version.
- 5
Create v2 for the same build, submit and approve only while the exact source fingerprint remains unchanged.
- 6
As a read-only observer, reconcile line sums and confirm zero stock, custody, payroll, budget, accounting or valuation side effects.
Expected result
- Incomplete or non-cost-evidenced builds cannot roll up
- Mixed build currencies are rejected
- Every released operation becomes one exact immutable line
- Line and build planned/actual/variance totals reconcile
- Unfavourable variance requires detailed explanation
- Planner cannot review their own rollup
- Rejected versions remain immutable and replacement preserves build identity
- Stale source blocks submission and review
- No inventory, Assembly, payroll, budget, accounting or valuation record is changed