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Because it comes from a standard set at some point and rarely revisited. Materials move, wastage varies, and labour is applied at a rate that suited a different mix of work.
So margin on a product line can be wrong for a year without anything in the accounts looking unusual.
A bill of materials defines what a unit consumes; a work order records what it actually consumed. Materials issued, labour from Nest's attendance and overhead by your own rule land against the order.
Stock movements post to the ledger as they happen, so stock value is a consequence of transactions rather than a periodic correction.
It is not MRP. It does not plan runs, sequence a line or forecast demand — it costs what the line did.
And it will not explain variance. It tells you where it happened, which is where the question can be answered.
Variance against standard is visible per work order rather than as an annual adjustment, which localises the question to an order and a component.
And batch and serial tracking follow material through to the finished unit, which matters for recall as much as for costing.
Yes, from Nest, so posted labour reflects hours worked.
Yes — movements post as they happen rather than at month end.
No. It costs production; planning belongs elsewhere.
We will run it end to end on your own numbers in half an hour, and tell you honestly which parts Treepie does not improve.