Purpose
Reconciliation connects receipts, consumption, production, dispatches, losses and stock. Invoice totals alone may be insufficient where processing, conversions or returns occur.
Boundaries and data
Define product, site, period and units. Moisture or concentration adjustments need documented evidence. Totals should link to source records.
Storage example
Opening stock of 1000 kg plus 4000 kg received, less 3500 kg sold and 20 kg losses gives 1480 kg expected closing stock. This is an arithmetic example, not an allowed-loss threshold. Manufacturing additionally requires yields, by-products and work in progress.
Investigate differences
Check dates, units, missing movements and lot IDs. Do not change yields just to balance the sheet. Assess affected status and apply holding and communication procedures.
Approval
Retain responsibility, review date and conclusions. The register should function throughout operations, not only before inspection.