Starting point for an EMA assessment is establishing the mass balance in volumes and recording the related material consumption prices. This often reveals recommendations for stock management, regarding the consistent recording of volumes in stead of other units 
and regarding the posting of changes in stock to the different specified material categories. 
Next, the loss percentages for different raw and auxiliary materials have to be agreed upon between the accounting department and production, which may use average standard estimates, and the production and quality managers, who may have additional data estimates and records which are based on actual production experiences.