Diamond cutting & polishing
Processing houses converting rough into polished goods through sawing, bruting, polishing and certification, much of it executed by karigars on a piece-rate basis.
Rough is issued by carat and returns as polished goods plus assortment, with the difference explained rather than recorded. Planning yield is estimated per parcel and never compared against realised yield, so nobody knows which planner or which supplier actually performs.
Parcel-wise stock with issue and return by carat against each karigar, realised yield compared with planned yield per parcel, and outstanding material by karigar visible at any moment rather than at reconciliation.