Financial Intelligence
Manufacturing cost variance from confirmed production data. Available any day, any shift — not just at period close.
Three Categories of Manufacturing Cost Variance
Computed directly from confirmed operational data, without requiring ERP financial module integration. All calculations use governance-approved rates registered at deployment.
Scrap Cost
Quantity scrapped × standard machine hours × site burden rate. By workcenter, by part, by shift. Every figure traceable to individual production records.
Downtime Cost
Unplanned downtime hours × burden rate, by workcenter and machine. Ranked by dollar impact — not by hours or complaint recency.
OEE Efficiency Loss
The cost of running below theoretical maximum output, by workcenter. Connects OEE percentage directly to dollar impact for operations and management reporting.
Every Cost Figure Traced to Source
A Finance Controller asking for cost variance receives the answer alongside its EvidencePacket: the time period queried, the data sources, the burden rate applied, and the record count behind the calculation. The figure is not an estimate — it is computed from the same production records the operations team uses, with full provenance available for audit.
From Period Close to On Demand
Before
Manufacturing cost variance requires the ERP period close. Finance reconciles OEE data from operations with cost data from finance: 1–3 days of effort per reporting cycle. The number that arrives is accurate to the period, not to the shift or the day.
After
EKAS computes cost variance on demand. Ask on a Tuesday at 10am — the answer reflects the most recent production data with full traceability. Finance and operations are looking at the same number from the same source. No reconciliation.
See Financial Intelligence in Action
Request a demonstration to see how EKAS computes cost variance from confirmed production data.