A foreman codes materials to overhead. Nobody catches it until close. You fix it. Then the PM calls about two charges he doesn't recognize. An hour later: one miscoded, one wrong card, and a whole lot of guess work.
The overhead line keeps growing.
Not because overhead actually grew. Because that's where charges go when nobody knows where else to put them.
The variance report says what it says.
You've learned to read it with one eye closed. When the actuals are built on best guesses and late postings, you're just comparing one imperfect number to another.
Month-end doesn't close. It stops.
You run out of time, post what you have, and deal with the rest next month. Or the month after. Or it goes to overhead, and nobody ever thinks about it again.
The WIP schedule is always a little behind.
The data feeding percent complete is lagging, not live, and everyone in the room acts like that's just how it works.
