Editorial draft available to read. Factual and language review is pending. Examples are illustrative.
Decision and scope
Plan-to-actual comparison requires shared identifiers, compatible units and an explicit reporting cutoff. Preserve the approved plan version used as the baseline. If an objective is rewritten after actual output becomes known, the comparison may conceal the original deviation. Keep revisions visible alongside the baseline instead of overwriting it.
Illustrative example
Illustrative example: an approved order calls for two hundred good units. The production record contains one hundred eighty accepted units and twenty rejected units. Good-output attainment and total processed volume answer different questions. The report presents both measures and links the records included in each calculation.
Acceptance check
Test duplicates, late submissions and unit conversions. Flag unreconciled differences without silently correcting source records. Accept the report when each deviation can be explained using an identified plan, traceable actual records and a stable indicator definition.
Key takeaways
- Accept the report when each deviation can be explained using an identified plan, traceable actual records and a stable indicator definition.