"Over_used/Over_spent"(Losses) and "Under_used/Under_spent"(Savings) _ on a monthly basis based on data entered, the program also automatically plotted charts showing trends over a 12 month period.
From this point on, I will refer to only one of the above mentioned applications, because it is my preferred work environment. That is Microsoft Excel. I believe users of other spreadsheet applications will be able to adapt whatever I say from here for use in their own peculiar environments.
The visiting head of the technical function only needed to look at the most recently plotted point on the chart (relative to preceding ones) for a Key Performance Indicator like. Cost per Hectolitres brewed(One Hectolitre = 100 Litres), to know if the brewery had stayed within the approved upper limit of spend(plotted as a straight line target across the same period) or not. Discussions would then take place based on identified "Exceptions"(which could be "good" e.g. savings made or "bad" e.g. monetary loss due to materials over_used), and "Actions To Be Taken" to correct or maintain observed performances agreed upon.
To elaborate further: A one_page Variable Costs Analysis report sheet automatically generated by the custom spreadsheet application I earlier described, was a powerful tool used by top management to quickly assess performances of individual breweries. Among other benefits, the report made it quite easy to realistically compare sister breweries in different locations(even across countries) based on common denominators. Apart from summarising brewing/packaging materials in two groups _
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