Sample output from the Work Order Yield & Batch Loss Analysis prompt in the Sonar AI Prompt Library, run against a NetSuite test account. Every name and number here is test data. Back to the post · The library
Work Order Yield & Batch Loss Analysis
Planned vs. actual quantities built across finished work orders, with financial impact assessment
138 finished work orders (Built / Closed)Report date: July 28, 2026Source: NetSuite WorkOrd transactions + GL
1Executive Summary
Perfect-Yield Orders
130 / 138
94.2% built exactly to plan
Under-Built (Shrinkage)
5 orders
77 units short · est. −$267
Over-Built
3 orders
+52 units · est. +$243 inventory
Net GL-Booked Variance
−$26.83
Net favorable across 5075 / 5076 / 5079
Bottom line: Manufacturing yield variance is not a material financial issue. Estimated shrinkage value (≈ $267) is largely offset by over-builds (≈ $243), and the formally booked GL variances net to a favorable $26.83. The signal here is operational hygiene, not financial loss.
2Yield Distribution
Exact yield (100%) — 130 orders
Under-built / shrinkage — 5 orders (3.6%)
Over-built — 3 orders (2.2%)
Includes all recurring runs (SAL106/SAL107, CTM200 series, HUM100 mixes, Roasted Coffee Beans) — every one at 100% yield.
3Variance Ranking — the 8 Orders Off Plan
WO #
Date
Assembly Item
Planned
Built
Variance
Yield %
Type
WO142
7/21/2026
AM 210230-Apple
1
0
−1
0%
Abandoned?
WO189
7/2/2026
14-oz-Blueberry Parfait
3
2
−1
66.7%
Loss
WO42
6/3/2026
MIXHUM100P
1,000
945
−55
94.5%
Loss
WO72
7/17/2026
HUMBULKG
500
490
−10
98.0%
Loss
WO69
7/13/2026
HUMBULKP
500
490
−10
98.0%
Loss
WO01
7/18/2026
SAL106
1,000
1,027
+27
102.7%
Over-build
WO163
7/2/2026
AM 100321 Case-Apple
1
2
+1
200%
Over-build
WO167
7/1/2026
14-oz-Blueberry Parfait
24
48
+24
200%
Over-build
Ranked by yield %. Remaining 130 finished work orders built exactly to plan and are omitted for clarity. WO142 closed with 0 of 1 built — likely cancelled rather than true shrinkage.
4Financial Impact — Estimated Value of Quantity Variances
Variance units × current average cost per assembly item
WO42 · MIXHUM100P
−$121.26
WO72 · HUMBULKG
−$98.53
WO69 · HUMBULKP
−$37.91
WO189 · 14-oz Blueberry Parfait
−$7.91
WO142 · AM 210230-Apple
−$1.87
WO167 · 14-oz Blueberry Parfait
+$189.95
WO01 · SAL106
+$39.85
WO163 · AM 100321 Case-Apple
+$13.18
Units
Est. Value
Total shrinkage (5 orders)
−77
−$267.48
Total over-build (3 orders)
+52
+$242.98
Net estimated impact
−25
−$24.50
⚠ Over-built units are inventory created at cost, not profit — the +$243 offsets shrinkage in valuation terms only. The operational takeaway on over-builds is planning-data hygiene (planned quantities not updated to actual), which distorts material requirements planning.
5Financial Impact — Actual GL-Booked Variances (Authoritative)
This account runs WIP accounting; NetSuite posts manufacturing variances to dedicated COGS accounts on Assembly Builds and Work Order Closes. Positive = unfavorable (extra cost to COGS).
Account
Posted By
Net Booked
Direction
5075 · Build Price Variance
4 Builds, 2 WO Closes
+$0.12
Unfavorable
5076 · Build Quantity Variance
4 Builds, 1 Unbuild, 2 WO Closes
−$35.29
Favorable
5079 · WIP Variance
14 WO Closes
+$8.34
Unfavorable
Net booked manufacturing variance
−$26.83
Favorable
Why the two lenses differ: Section 4 values the finished-goods shortfall at average cost; the GL only books a variance when components were issued but not absorbed into finished goods at WIP close. If a short batch simply consumed proportionally fewer components (e.g., WO42), there is no GL loss — the "shrinkage" cost nothing beyond the smaller output. Only 16 work orders went through formal WIP-close variance accounting.
6Key Findings & Recommendations
Findings
🔍
MIXHUM100P (WO42) is the largest single loss — 55 units short on a 1,000-unit run (5.5%). Sibling item MIXHUM100G ran 4 batches at 100%, pointing to a one-off batch issue, not a recipe problem.
📉
HUMBULKG / HUMBULKP each show one 2% short batch (490/500) alongside full-yield runs — a mild, repeatable ~2% bulk-run shrinkage pattern worth monitoring.
🚫
WO142 closed with 0 of 1 built — reclassify as cancelled, not shrinkage.
📋
Over-builds (WO01, WO163, WO167) indicate planned quantities weren't revised to match actual production runs.
Recommended Next Steps
1
Investigate WO42's batch record — largest absolute loss; confirm whether components were fully consumed (true loss) or scaled down (no financial impact).
2
Track bulk-run yield on HUMBULK items over the next quarter; a persistent 2% pattern justifies a yield factor on the BOM.
3
Component-level analysis — compare actual component issues vs. BOM standards. Ingredient-level shrinkage often hides even when finished-good yield looks perfect.
4
Process hygiene — update planned quantities before release, and close abandoned WOs with a cancellation reason.