Manufacturing WIP and cost variance
Derive an immutable build-level planned-versus-actual rollup from every retained operation attempt and exact cost-evidence version, then review variance independently.
Screen orientation
Manufacturing rollup permissions, site and clearance apply. Production Planner authors and a different Production Manager reviews; Programme and Audit roles may read.
Select one complete eligible build, set the review threshold and explanation, then inspect immutable version, operation-line and decision history.
Field reference
The entries below describe the current screen controls and read-only values. They do not relax server-side validation, site scope, classification handling or required independence in a governed decision.
| Field or value | Control | Required or shown when | How to use or read it | Result |
|---|---|---|---|---|
| Exact completed-operation build | Select | Required. | Choose a build whose released-plan operations all passed and all attempts have cost evidence. | Pins the complete source population. |
| Variance threshold % | Decimal | Required. | Set the approved tolerance used by the deterministic classification. | Freezes the comparison threshold. |
| Attributable explanation | Long text | Required for an unfavourable rollup. | Explain the variance without changing calculated evidence. | Adds accountable review context. |
| Controlled rollup evidence | Controlled evidence | Required. | Select CLEAN evidence for the derived version. | Pins author evidence. |
| Decision · Attributable note · Controlled transition evidence | Review controls | Required at submission/review. | A different Production Manager records the evidence-backed outcome. | Approves or rejects the immutable rollup. |
| Planned | Read-only amount | Derived. | Read planned minutes/cost in the displayed currency. | Shows the frozen baseline. |
| Actual | Read-only amount | Derived. | Read all retained attempt evidence, including failed retries. | Shows immutable actual evidence. |
| Variance | Read-only amount/percentage | Derived. | Interpret against the exact threshold and currency. | Shows deterministic classification. |
| Operation evidence WIP | Read-only quantity | Derived. | Treat summed WIP as operation evidence only. | Does not represent inventory stock. |
Actions and effects
When to use: After all exact operation attempts have cost evidence.
What it does: Freezes source fingerprint, lines and deterministic totals.
When to use: While the exact source evidence remains unchanged.
What it does: Moves the version to independent review.
When to use: By a different Production Manager.
What it does: Records review of the immutable evidence without posting finance.
Lists and states
- Cost rollup register: use status, exact version and accountable actors to distinguish current work from retained history.
- History and evidence: hashes and source/version references identify the immutable facts used by each decision.
Authority boundary
Rollups are evidence, not payroll, budget, invoice, GL, payment, inventory valuation, stock or custody postings. Rejected or superseded versions remain retained.