First-pass yield is not delivery yield
Accepted good pieces divided by produced pieces shows the share that passed without counting rework as good. A reworked piece may later become acceptable, but the extra effort remains visible.
WASTE & YIELD LEDGER
Turn a finished run
into usable evidence.
Record what the run actually produced instead of leaving waste hidden inside a final unit cost. The ledger separates accepted output, rework, spoilage and overrun so QA and costing can use a clearer operational record.
✓ Local state✓ Explicit status✓ Exportable evidence
Record planned versus good production
Yield, spoilage and material loss
First-pass yield–accepted / produced
Spoilage–not accepted
Overrun–produced − planned
Waste material cost–entered unit cost basis
MODEL
Record the actual run.
The ledger distinguishes accepted output, rework and production overrun.
Waste is easier to improve when the denominator is explicit.
Overrun is not always spoilage
Producing more than planned may be intentional as a finishing allowance. The ledger reports overrun separately so the user can distinguish policy from rejects.
Cost basis is narrow by design
Waste material cost uses the entered per-produced-piece material basis. Labor, machine, finishing and opportunity cost belong in Job Costing rather than being silently invented here.