Build a material balance
A consistent set of units turns scattered records into a useful flow picture.
Choose the period
Use a defined reporting period and account for stock changes. Purchases and outputs may occur at different times. Without an inventory adjustment, an apparent loss may simply be material still held in storage.
Reconcile the records
Compare procurement, production and waste records using compatible units. Document conversions and estimates. Investigate large differences before presenting the map as a complete account.
Use the map
A reconciled balance helps identify where more detailed investigation is useful. Add quality and value information to volume. The largest stream is not always the most practical first opportunity.