In the ideal scenario, pre-calculation costs entirely match your realized costs upon completion of the order. However, it is a smart move to process all booked costs to compare cost items.
For example, it’s quite easy to underestimate the required make-ready time of your flexo presses. Or maybe you’ve found some irregularities when analyzing the label waste material report.
To compare the actual cost with the calculated cost, take jobs out of WIP, process the booked costs to calculate the real job costs and consider all pending material reservations, non-processed clockings and unticked job versions.