ACCA PM Syllabus D. Budgeting And Control - Controlling Production Processes - Notes ^{3 / 4}

In a modern manufacturing environment with an emphasis on quality management, mix and yield variances for control purposes may not be possible or may be inadequate.

Other performance measures and targets

• Rates of wastage

• Average cost of input calculations

• Percentage of deliveries on time

• Customer satisfaction ratings

• Yield percentage calculations or output to input conversion rates