Calculation validation
Does the calculation agree with stock control?
Purchase, recipe, production, sale — and back to the beginning through stock control. If the quantities consumed on paper differ from those purchased, that is precisely where the question lies. If they match, that is an independent confirmation of the declared revenue — and in proceedings that is worth more than any explanation of why a deviation is not serious.
The circle is the proof, not the individual figure
A calculation that only runs forwards can always be disputed: every assumption in it is open to attack. A circle that closes is something else. If purchase, recipe, production and sale support one another, an objection to one variable would have to explain the other three at the same time. A single wrong value falls out of the rest.
The four stages and what they establish
| Stage | Data source | What it fixes |
|---|---|---|
| Purchase | incoming invoices with quantity and date | The upper limit of what could have been produced. |
| Recipe | the recipes of the business | How the input divides across the products. |
| Production | manufacturing and consumption data | What was actually made. |
| Sale | till data and revenue accounts | What left the business. |
| Stock control | stock records, inventories | What was allowed to remain — and closes the circle. |
| Revenue relevance | item master data | Which share of the range generates revenue at all and which does not. |
Item by item, not as a total
An examination at product-group level finds only coarse deviations. We carry out the examination item by item and show which share of the range is revenue-relevant and which is not — ingredients that go into other products, packaging, operating supplies. It is precisely this separation that is missing from almost every official plausibility test, and precisely this that shifts the result.
When the circle does not close
Then we say so. A deviation we cannot explain is not calculated away — it is named, quantified and placed in context. An expert report that always works out is not one.
What we contribute
We record the complete goods input for the audit period — not a selection — store the recipe for every product and carry the proof through all four stages. Every figure leads back to a document, and every calculation is documented so that a third party can follow it.
The legal provisions cited here are given for information and do not replace legal advice.