Bulk drugs & APIs
Multi-stage chemical synthesis running across reactor trains, where a single intermediate may feed several finished products and yields vary batch to batch.
ERP pressure point
Standard costing assumes a stable yield. When actual yield swings, variance lands in a single account nobody investigates, and the true cost per kilogram of an intermediate is never known.
How ERPNext handles it
Multi-level BOMs with by-product and scrap accounting, batch-wise yield captured at each stage, and process-order costing that shows where the variance arose rather than only that it exists.
