·         Verify the production  records such as production slips / memos to ensure that the records are properly maintained . Also verify the log books of machinery  to check the details of production . Check the production log books.

·         Check the budgeted production of all the products with the actual result on a monthly / annual basis. Ascertain  the reason for a shortfall in the production if any and comment upon it.

·         Check the  production  capacity utilization of all the production plants and  enquire in to the reasons for lower capacity utilization and comment upon it.

·         Check the system / procedure / method of recording the input and  output.

·         Check whether the Input / Output  Norms have been determined  of each  process of manufacture / process loss/ wastage   (Accounted) losses  and the Unaccounted loss and gain.

·         Check format of the Input and Output statement  and ensure that all the relevant data/information related to the following are shown separately.

o   Opening stocks of  RM / WIP}.

o   Closing stock of RM / WIP .  }   Total Input

o   RM issued.                            }

o   Other material issued.           }

o   Accounted losses – various types (Norm v/s Actual)

o   Finished goods (Norm v/s Actual )

o   Unaccounted losses (Norm v/s Actual)       

·         Check the production slips with the entries in the excise record (RG-1).

·         Comment upon the deviation in the norms set for Input / Output ie Norm v/s actual position.

·         Check the production schedules to verify whether the production has been carried out as per the scheduled production.

·         Check  the  details  in  respect of yield - Budgeted yield v/s actual yield in respect of all the products and enquire in to the reason for lower yield and comment upon it.



·         Study  the  system /  method  and  the  procedure  of   production planning and the procedure for the preparation of weekly / monthly / annual production budgets.

·         Check the status of orders received from the Marketing   Department for production of various products.

·         Check the machine utilization status report and comment upon the idle time - reason thereof and the steps to reduce idle time.

·         Ensure that the log book in respect of all the plant machinery and equipments are kept properly and up to date.  Verify the machine log books and comment on the discrepancies   observed .

·         Check that there is a proper lay out for free flow of materials.

·         Ensure that the actual production is carried out as per Production Planning and comment upon the deviation from the production planning figures.


·         Carry out a study of machine  efficiency  and  utilization  to ensure that the machine are utilized as per the laid standards of efficiency and utilization.